Hungarian Gazette 2025/45
Summary
Government Decree No. 78/2025. (IV. 17.) modernises the operational framework of the National Tax and Customs Authority and the regulation of government decrees related to taxation, in alignment with changes to the ministerial structure and digitalisation requirements. The amendments concern, inter alia, the rules on jurisdiction and competence in tax administration procedures, the registration system for accounting service providers, and the provisions applicable to the personnel of the customs and tax authority. In addition, it repeals the implementing decree of the Act of 1996 on the healthcare contribution, and substitutes the Ministry of National Economy for the Ministry of Finance in the relevant legislation.
Content preview
2148
HUNGARIAN OFFICIAL GAZETTE · Issue 45 of 2025
III. Government Decrees
Government Decree No. 78/2025. (IV. 17.) on the amendment of government decrees relating to the activities of the National Tax and Customs Administration and certain taxation matters
[1] The objective is the continuous updating of the regulatory framework governing the diverse range of activities of the National Tax and Customs Administration, thereby ensuring the professional and expeditious conduct of proceedings.
[2] Due to the continuously expanding scope of tasks at the state tax and customs authority, it periodically becomes necessary to review the rules on jurisdiction and competence in order to ensure efficient performance of work.
[3] Tax administration proceedings continuously adapt to the digitisation aspirations of the modern age, in such a manner that proceedings — where their nature permits — may be conducted electronically as far as possible, requiring the least possible investment of time and energy on the part of citizens.
[4] The legislation follows the amendments necessitated by changes in the ministerial structure, affecting the official duties of the ministry responsible for tax policy.
[5] The Government
acting in its original legislative authority as defined in Article 15(3) of the Fundamental Law,
with regard to Subtitle 2, pursuant to point d) of Section 178(1) of Act C of 2000 on Accounting,…