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News and information

09/01/2017

For the first time this year the National Tax
and Customs Administration will prepare your draft personal income tax return.

The draft tax return is a statement on the income acquired in 2016 which is
compiled on the basis of data provided by your employer or payer. We calculate
the tax on your income on your behalf, we take the tax advance payments
subtracted in the course of the year into account as well as the tax benefits.
The draft tax return indicates the balance of all these which – may be nil, or
taxes still payable by you, or amounts to be returned to you.

In case you are registered at the Client Gate: 
 
You can check and modify the draft tax return prepared by the NTCA from 15 March 2017 onwards on the
webpage available from <a href="http://www.nav.gov.hu/">www.nav.gov.hu</a> or <a href="http://www.magyarorszag.hu/">www.magyarorszag.hu</a> . 
 
In case you are not registered at the
Client Gate, but make a request until 15 March 2017, the NTCA will send you
your draft tax return. Your request can be submitted in the following ways:

<ul>

<li>

on
the form titled “Kérelem az adóbevallási tervezet papír alapon történő
átvételéhez” (Request for the receipt of the draft tax return on paper)
</li>

<li>

through postal mail without any formal requirements (but indicating your tax 
identification code and your date of birth is required)
</li>

<li>

personally at a client service post of the NTCA
</li>

<li>

through the telephone information service of the NTCA
</li>
</ul>

As of 1 February 2017:

<ul>

<li>

in a text message (SMS) sent to 06 70/717-7878 (your tax identification code 
and date of birth must be given in the following format: SZJA [space] tax identification 
code [space] yyyymmdd)
</li>

<li>

on a form available on the NTCA website (<a href="http://www.nav.gov.hu/eszja/eszja">www.nav.gov.hu/eszja/eszja</a>)
</li>
</ul>

From 15 March 2017 the request can only be submitted at the
client service posts of the NTCA. Upon this request you will receive your draft
tax return until 2 May 2017 through postal mail.

IF YOU AGREE WITH THE
DRAFT TAX RETURN PREPARED BY THE NTCA FOR YOU, you do not need to do anything. In this case
the draft prepared on 22 May 2017 will be your official tax return.

IN CASE YOU DO NOT
AGREE, you can
modify the draft tax return:

<ul>

<li>

on the online surface if you are registered at the Client Gate, 
</li>

<li>

by submitting the tax return 16SZJA if you received the draft through postal mail. 
</li>
</ul>

We hereby raise your
attention to the fact that the form
16SZJA and the fill-out guidelines
can be downloaded from the NTCA webpage or are available at the NTCA client service points.

IF YOU HAVE INCOME,
BUT IT HAS NOT BEEN RECEIVED FROM AN EMPLOYER OR PAYER

In case the NTCA does not prepare a draft tax
return for you on account of the lack of information from employers or payers;
nevertheless you do have income, you can prepare your tax return with the WebNYK program on the new NTCA internet surface after 15
March 2017. You may comply with your obligation by using the 16SZJA form and
the ÁNYK program or by filling out on paper. The “blank” form can be downloaded
and printed and is also available at the client services of the NTCA. 
 
Who is allowed to proceed in your tax
affairs on your behalf?

<ul>

<li>

If you authorize your employer to prepare your tax return (16M29) and your employer 
accepts this authorization, we do not post a draft tax return for you. 
</li>

<li>

Other persons, like legal representatives and authorized agents can also proceed. 
Sending the draft tax return on paper may also take place by means of a one-time 
authorization. A legal representative or a permanent authorized agent may also 
check and modify your draft tax return on the electronic surface if you had reported 
your authorized person (e.g. accountant) to the NTCA. 
</li>
</ul>

<tbody>

<tr>

PLEASE TAKE CARE: If you do not modify your draft tax return or do not
 submit the 16SZJA form until 22 May 2017 and no tax assessment is sent on
 behalf of you by the employer, the draft tax return prepared by the NTCA will
 become your official tax return. 

</td>
</tr>
</tbody>
</table>

How do you make arrangements about your 1+1%?

<ul>

<li>

You can make arrangements about offering the 1+1% of your tax on the new online 
surface or on the EGYSZA sheet of the 16SZJA form or on the 16EGYSZA sheet created 
for this purpose. 
</li>

<li>

The statement on offering the 1+1% of your tax can be sent electronically or 
via postal mail until 22 May 2017 to the NTCA either as a part of your return 
or separately. 
</li>

<li>

If you have authorized your employer with complying with your tax return obligation, 
the statement on your 1+1% can be handed over to your employer in a sealed envelope 
until 10 May 2017. 
</li>

<li>

Your arrangement on your 1+1% will be valid if you had paid your tax and have 
no tax debts. 
</li>

<li>

You can have your statement mailed to the directorate of the NTCA territorially 
competent in the area of your residence. 
</li>
</ul>

How can you pay your tax?

<ul>

<li>

On the new online surface or at the appointed client service points with a bank 
card.

</li>

<li>

Via transfer from your bank account. 
</li>

<li>

Banking card payment through the POS terminal at the NTCA client service points. 

</li>

<li>

By means of a cash remittance order – that is by means of a check – which can 
be applied for on the NTCA webpage or acquired at NTCA client service points. 

</li>
</ul>

Paying the tax through
payment installments

You may also pay your tax in payment installments with no surcharge if the
aggregate payable amount of the personal income tax and health contribution does not exceed 200,000 HUF.

You may request payment installments divided in equal monthly parts of maximum
six months by filling out the appropriate section of the tax return. The deadline for paying the first
installment is 22 May 2017.

Other information

The NTCA does not prepare draft tax returns to
private entrepreneurs, primary agricultural producers and those private
individuals who are subjects of the VAT. These persons must submit the 16SZJA
return. 
 
As of 1 January 2017, private entrepreneurs conducting auxiliary activities
will have to comply with their VAT payment obligation electronically by the
electronic submission of the 16SZJA sheet.

Further assistance

For further information or for correcting your
tax return through phone, you can call the phone numbers 06-40/20-21-22 or
06-80/20-21-22 between 8:30 and 16:00 on any workday except Friday and between
8:30 and 13:30 on Fridays. In order to use the telephone service, the prior
application for a client registration number is necessary. General information
can be received at the phone number 06-40/42-42-42.

Deadlines for compliance with the tax return
obligation for the tax year 2016:

31 January 2017 – the deadline for giving the authorization to
your employer to prepare your tax return (tax assessment by the employer sheet
no. 16M29). You must make a statement to your employer.

27 February 2017 – the deadline for
private entrepreneurs, primary agricultural producers with the obligation to
pay value added tax, private individuals and private entrepreneurs under the
eva or kata tax regimes for submitting the tax return sheet no. 16SZJA.

15 March 2017 – the deadline for the application
of receiving the draft tax return through postal mail. 
 
22 May 2017 – the deadline for
submitting tax returns for private individuals and primary agricultural
producers with no obligation to pay value added tax.

I am not registered at the Client Gate

10/01/2017

If you are not registered at the Client Gate,
the NTCA will send you your draft tax return if you make that request until 15
March 2017. Your request can be submitted in any of the following ways:

<ul>

<li>

on the form titled “Kérelem az adóbevallási tervezet papír alapon történő átvételéhez” 
(Request for the receipt of the draft tax return on paper)
</li>

<li>

through postal mail without any formal requirements (but indicating your tax 
identification code and your date of birth is required)
</li>

<li>

personally at a client service post of the NTCA
</li>

<li>through the telephone information service of the NTCA</li>
</ul>

As of 1
February 2017:

<ul>

<li>

in a text message (SMS) sent to 06 70/717-7878 (your tax identification code 
and date of birth must be given in the following format: SZJA [space] tax identification 
code [space] yyyymmdd)
</li>

<li>on a form available on the NTCA website (<a href="http://www.nav.gov.hu/eszja/eszja">www.nav.gov.hu/eszja/eszja</a>)</li>
</ul>

From 15
March 2017 the request can only be submitted at the client service posts of the
NTCA. Upon this request you will receive your draft tax return until 2 May 2017
through postal mail.

Preparing your tax return on your income acquired in 2016

10/01/2017

Tax assessment by
your employer

If the employer
agrees, they can prepare the assessment for their employees. 
 
The statement of requesting tax assessment by the employer is tantamount to a
tax return.

Who can request it?

A private individual who in 2016

<ul>

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; tab-stops: list 36.0pt;">acquired
 declarable income solely from the employer </li>

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; tab-stops: list 36.0pt;">whose
 income from the employer</li>
</ul>

<ol>

<li>

had been exclusively acquired on the basis of a successive employment relationships 
within the tax year and the certificate on the cessation of working relationships 
with former employers had been handed over to the employer who agreed to make 
the assessment;
</li>

<li>

had been an employee of an employer belonging to the centralized salary payroll 
offices of organizations of the central budget and the employee’s income had been 
acquired from payers belonging to the same salary payroll office;
</li>
</ol>

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; tab-stops: list 36.0pt;">besides
 the types of income mentioned previously – acquired income in the tax year
 exclusively in the form of tax subject social security and family support
 benefits, or salary of people serving as volunteer military reserves, or 
unemployment
 benefits and the certifications of these types of income had been handed
 over to the employer. </li>
</ul>

Private individuals
who meet the conditions above and

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; tab-stops: list 36.0pt;">are
 validating tax credits, are making an arrangement of their taxes in a
 voluntary mutual fund statement provided that they hand over the
 certificate entitling them to a tax credit and their statement on their
 tax arrangement to the employer undertaking the assessment of their taxes
 within deadline; </li>

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; tab-stops: list 36.0pt;">who
 are primary agricultural producers applying itemized cost accounting who
 had handed their negative declaration statement over to the employer
 performing their tax accounting. </li>
</ul>

Who cannot request it?

The private individual who does not meet any of
the conditions above or

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; tab-stops: list 36.0pt;">is
 eligible to make a pension insurance statement on the basis of a pension
 insurance contract concluded with a foreign insurer; </li>

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; tab-stops: list 36.0pt;">makes
 an arrangement of transferring his/her taxes on the basis of a pension
 savings declaration; </li>

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; tab-stops: list 36.0pt;">has
 an obligation to declare and pay taxes subtracted on the basis of benefits
 on insurances in the tax year; </li>

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; tab-stops: list 36.0pt;">has
 an obligation to declare and pay taxes subtracted on account of an amount
 committed on his/her individual voluntary pension fund account in the tax
 year; </li>

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; tab-stops: list 36.0pt;">has
 an obligation to declare and pay taxes on the basis of an amount withdrawn
 from his/her pension savings fund account for a service unrelated to the
 provision of pension or due to the restructuring of funds with a permanent
 investment contract; </li>

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; tab-stops: list 36.0pt;">is
 otherwise obliged to submit a declaration without a contribution from the
 tax authority. </li>
</ul>

What form is to be
used?

Form 16NY29 – declaration on requesting tax
assessment by the employer

Form 16NY30 – declaration that the private
individual does not request tax assessment by the employer

Complementary forms:

16NY29CSK – in which couples consisting of private
individuals married for the first time make a statement on data required for
validating family benefits where the taxes are assessed by the employer

16NY63 – in
which a primary agricultural producers, family farmers, or family members
contributing to the family farming in non-employed statuses are making
statements on their income and health contributions not exceeding the annual
4,000,000 HUF.

Deadline: 31 January
2017.

Draft declaration

On behalf of whom does
the tax authority prepare a draft tax return?

On behalf of those taxpayers who had not
requested tax assessment from their employers or the employer had not
volunteered to make the assessment for them, the tax authority prepares and
makes available their draft tax return on an electronic interface prepared for
this purpose (WebNYK) through the Client Gate from15 March 2017.

Who can request a
draft tax return?

The taxpayer who has no Client Gate access
provided that he/she has not yet complied with his/her obligation of making a
tax return. He/she may request through postal mail, text message (SMS) or
electronically that the tax and customs authority make a draft tax return available
to them on paper via postal mail until 15 March 2017.

On behalf of whom does
the NTCA not prepare a draft tax return?

The NTCA does not prepare a tax return on
behalf of an active private entrepreneur, a primary agricultural producer and 
a
private individual obliged to pay value added tax.

What range of data
does the draft tax return contain?

The draft tax return – which the tax
administration prepares on the basis of data made available by the employer and
payer of the private individual – contains the following income acquired in the
tax year by the private individual:

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; tab-stops: list 36.0pt;">the
 income under the effect of the act on personal income tax and the tax of
 that income, </li>

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; tab-stops: list 36.0pt;">the
 income made under the effect of the act on the simplified 
 
contribution to public revenues
 and the tax on that income, 
</li>

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; tab-stops: list 36.0pt;">the
 income made under a legal relationship under the effect of the act on
 simplified employment exceeding the amount of frame income exempted by the
 act on personal income tax. 
</li>

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; tab-stops: list 36.0pt;">the
 income constituting the special tax base under the effect of the act
 containing the rules on the special tax on certain income generated by
 private individuals and the tax on that income. </li>

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; tab-stops: list 36.0pt;">the
 income constituting the base of the health contribution expressed as a
 percentage amount on the basis of the act on health contribution and the
 health contribution payable on the basis of that. 
</li>
</ul>

Deadline: 22 May 2017
until which time the period for correcting or supplementing the draft return is
open.

The tax return prepared by the
private individual

The private individual
prepares his/her tax return himself/herself if

<ul>

<li>

they had been private entrepreneur in the tax year, except if she/he had interrupted 
his/her private entrepreneurial activities for the entire duration of the tax 
year;
</li>

<li>

they had been primary agricultural producers and acquired taxable income from 
that, except where they had handed their negative declaration statement over to 
the employer performing their tax accounting or no income needed to be established 
from their revenues;
</li>

<li>

they had opted for itemized lump sum taxation for their catering activities;
</li>

<li>

had requested the subtraction of costs for the tax advance payment of any of 
their income in a statement made to their payer (employer), not including here 
the statement for the subtraction of costs accountable without certification on 
the basis of the relevant legal provisions;
</li>

<li>

had acquired income from a controlled capital market transaction or swap transaction;
</li>

<li>

are obliged to pay a differential penalty on the basis of the rules on ax advance 
payments;
</li>

<li>

had acquired income from sources other than a payer or had acquired income in 
respect of which he or she is responsible for the assessment of the tax advance 
payment himself/herself (not including here the income generated from the transfer 
of immovable property, real estate property or income from … provided that the 
private individual opts to make a statement on a simplified tax return);
</li>

<li>

is eligible to modify the tax assessed by the payer in their tax returns;
</li>

<li>

had taxable income in the tax year on the basis of which they are taxable (also) 
in a foreign country or which had not been generated in Hungary on the basis of 
the location of the acquisition of income;
</li>

<li>

are private individuals who are not resident in Hungary;
</li>

<li>

are accounting for taxes subtracted from interim dividends received prior to 
the tax year against the tax on the endorsed dividend;
</li>

<li>

are obliged to pay a special tax in accordance with the act on the simplified 
contribution to public revenues in respect of certain types of income they made, 
or if they had accepted the obligation to assess, declare and pay the simplified 
contribution to public revenues on behalf of the payer and themselves. 
</li>

<li>

had generated an obligation to pay health contribution advance payments in respect 
of a certain income made in the tax year;
</li>

<li>

their taxes are to be (can only be) assessed in a tax return according to the 
relevant act;
</li>

<li>

wish to complement or modify the draft tax return, but has no access to the Client 
Gate. 
</li>
</ul>

On which
form? Form no. 16SZJA

Deadline:

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; color: black; tab-stops: list 36.0pt;">
for private entrepreneurs, and
 private individuals obliged to pay value added tax: 
</li>
</ul>

27
February 2017

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; color: black; tab-stops: list 36.0pt;">
for private individuals: 
</li>
</ul>

22 May
2017

How can you make arrangements about the 1+1 percent of
your tax?

09/01/2017

This year also presents
the opportunity to make arrangements about the 1+1% of your personal income tax
paid on the basis of your consolidated tax base. This can be done until 22 May
at the latest, regardless of the form of the personal income tax declaration.

As a private individual making a personal income tax payment, you have the
option to decide to offer 1% of your paid taxes to a civil organization, and
another 1% to a certain church or the National Talent Program.

The NTCA has published the list of those civil
organizations (together with their tax numbers, names and address of seats) to
which the 1+1% can be offered.

The list
of civil organizations eligible for offers of the 1% of the personal income tax
is available here:

<a href="http://www.nav.gov.hu/nav/szja1_1/regisztralt_civil_kedvezmenyezettek_2017">www.nav.gov.hu/nav/szja1_1/regisztralt_civil_kedvezmenyezettek_2017</a>

The list
of churches eligible for offers of the +1% and the special appropriation is
available here:

<a href="http://www.nav.gov.hu/nav/szja1_1/technikai_szamok">www.nav.gov.hu/nav/szja1_1/technikai_szamok</a>

You can make arrangements about
your 1+1% offers together with your tax return or separately and regardless of
how you submit your tax return for the year 2016.

You can submit your arrangements:

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; color: black; tab-stops: list 36.0pt;">as
 a part of your personal income tax return until 22 May 2017 (either electronically
 through the Client Gate, via postal mail or personally at the NTCA client
 service points), you also have the option to make arrangements about the
 1+1% of your personal income tax on the electronic surface when you are
 applying corrections to your draft personal income tax return on-line; </li>

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; color: black; tab-stops: list 36.0pt;">in
 a sealed envelope submitted to your employer in case of tax assessed by
 your employer until 10 May 2017 (make sure that your tax identification
 code is indicated on the closed envelope and your signature is given at
 the place where the envelope is sealed); </li>

<li class="MsoNormal" style="margin: 0cm 0cm 10pt; text-align: justify; color: black; tab-stops: list 36.0pt;">separately
 from your tax return by submitting it directly to the NTCA until 22 May
 2017</li>
</ul>

<ol>

<li>

on the form 16EGYSZA (electronically through the client gate, via postal mail, 
personally at the client service points of the NTCA in sealed envelopes indicating 
your tax identification code). 
</li>
</ol>

The form can be downloaded from the
NTCA website.

<ul>

<li>

As a declaration sheet with a data content identical to that of the 16EGYSZA 
form, in a postal envelope independently sealed with the indication of your tax 
identification code (either via postal mail or personally at the NTCA client service 
points). 
</li>
</ul>

It is important that the
deadline of 22 May is a limitation period deadline. That means that your
arrangements made about the 1+1% of your paid personal income tax after the
deadline are invalid and you cannot excuse your delay by means of a certified
request.

From January next year you will have the opportunity to check if the indicated
beneficiary or beneficiaries have indeed received the amount(s) from the 1+1%
offers. 
 
In case you have a Client Gate registration, you will be electronically
notified of the transfer of the offered amount.

We hereby raise your attention to
the fact that you have the opportunity to indicate in your statement on your
1+1% arrangement if your name and your postal address and electronic address
should be revealed to the beneficiary indicated by you. The data management approval and the indication of data on the
statement on arrangements are voluntary and are not conditions of a valid
arrangement.

National
Tax and Customs Administration

NTCA

Questions and answers regarding the personal income
tax return

17/05/2016

Approximately
when does the NTCA mail me the personal income tax return package?

In 2017 the tax authority will not
mail personal income tax packages to private individuals. Draft tax returns
will be mailed to almost 4 million private individuals which private
individuals with a Client Gate registration will be able to access on their
electronic surface. 
 
Those who have not yet registered on the Client Gate can request that their
draft income tax return be sent via postal mail by sending a text message
(SMS), filling out a form available on the internet, or by means of a request
sent by postal mail or with a telephone call.

For what
people will draft tax returns not be prepared?

No draft tax returns will be mailed
to private entrepreneurs, a primary agricultural producers and private
individuals obliged to pay value added tax. They will be obliged to comply with
their tax return obligations in the regular way by filling out the 16SZJA
return form.

I would
like to inquire if there is still an opportunity for filling out the 1653Ny
form and if I can make a request for you to prepare my tax return?

In 2017 the simplified tax return
may no longer be applied for, but the tax authority will make draft tax returns
for a large segment of private individuals.

Can a
person who had previously prepared their tax return themselves do the same this
year or are they supposed to wait for the draft tax return prepared by the
NTCA?

Anyone who wishes to prepare their tax returns independently can continue to do
that. The 16SZJA return form can be downloaded from the NTCA webpage.

In
previous years I had prepared my personal income tax return myself which I
submitted through the Client Gate. What am I supposed to do this year?

In 2017 a draft tax return is
prepared for a large segment of private individuals. Those who have access to
Client Gate can check their draft tax returns on the webpage available from <a href="http://www.nav.gov.hu/">www.nav.gov.hu</a> or <a href="http://www.magyarorszag.hu/">www.magyarorszag.hu</a> from 15 March 2017.
Those taxpayers who have no access to the Client Gate must separately request
the NTCA to post their draft tax returns.

NTCA

Where are the personal
tax returns submitted?

In the chart below we are giving you the
mailing addresses you can choose from in accordance with your own permanent
address to submit the tax return through postal mail:

<tbody>

<tr>

County or district where the taxpayer is
 resident 
</td>
<td valign="top" width="307">

Addresses to be indicated on the
 self-addressed envelope 
</td>
</tr>

<tr>

Budapest, Districts 1,2,3,4,5 and 13 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (41)

1387 Budapest

Post office box: 45 
</td>
</tr>

<tr>

Budapest Districts 6,7,8,10,14,15,16 and 17 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (42)

1438 Budapest

Post office box: 512 
</td>
</tr>

<tr>

Budapest Districts 9,11,12,18,19,20,21,22 and
 23 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (43)

1476 Budapest

Post office box: 93 
</td>
</tr>

<tr>

Pest County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (13)

1397 Budapest

Post office box: 535 
</td>
</tr>

<tr>

Borsod-Abaúj-Zemplén County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (05)

3550 Miskolc

Post office box: 286 
</td>
</tr>

<tr>

Heves County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (10)

3301 Eger

Post office box: 140 
</td>
</tr>

<tr>

Nógrád County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (12)

3101 Salgótarján

Post office box: 40 
</td>
</tr>

<tr>

Szabolcs-Szatmár-Bereg County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (15)

4401 Nyíregyháza

Post office box: 38 
</td>
</tr>

<tr>

Jász-Nagykun-Szolnok County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (16)

5502 Szolnok

Post office box: 53 
</td>
</tr>

<tr>

Hajdú-Bihar County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (09)

4001 Debrecen

Post office box: 83 
</td>
</tr>

<tr>

Csongrád County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (06)

6701 Szeged

Post office box: 66 
</td>
</tr>

<tr>

Bács-Kiskun County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (03)

6001 Kecskemét

Post office box: 83 
</td>
</tr>

<tr>

Békés County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (04)

5601 Békéscsaba

Post office box: 13 
</td>
</tr>

<tr>

Győr-Moson-Sopron County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (08)

9002 Győr

Post office box: 118 
</td>
</tr>

<tr>

Zala County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (20)

8901 Zalaegerszeg

Post office box: 135 
</td>
</tr>

<tr>

Vas County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (18)

9701 Szombathely

Post office box: 85 
</td>
</tr>

<tr>

Fejér County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (07)

8002 Székesfehérvár

Post office box: 345 
</td>
</tr>

<tr>

Veszprém County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (19)

8201 Veszprém

Post office box: 120 
</td>
</tr>

<tr>

Komárom-Esztergom County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (11)

2801 Tatabánya

Post office box: 154 
</td>
</tr>

<tr>

Baranya County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (02)

7602 Pécs

Post office box: 230 
</td>
</tr>

<tr>

Tolna County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (17)

7101 Szekszárd

Post office box: 108 
</td>
</tr>

<tr>

Somogy County 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (14)

7401 Kaposvár

Post office box: 177 
</td>
</tr>

<tr>

NTCA Large Taxpayers’ Tax and Customs
 Directorate 
</td>
<td valign="top" width="307">

National Tax and Customs Administration (51)

1410 Budapest

Post office box: 137 
</td>
</tr>
</tbody>
</table>

A private individual may also submit their
personal income tax return at the client service points of the NTCA and the
easiest way you can find them is using the client service point tracker
available at <a href="http://www.nav.gov.hu/nav/ugyfelszolg">www.nav.gov.hu/nav/ugyfelszolg</a>

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Electronic personal income tax return (eSZJA)2017.04.18.

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