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2010.05.07.
Tax Calendar 2010
Legend
|
M
|
Private individual
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M0
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Not possessing a tax number
|
|
M1
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Possessing a tax number but not subject to value added tax (e.g. as an employer)
|
|
M2
|
Possessing a tax number and not obliged to pay VAT
|
|
M3
|
VAT payer
|
|
|
|
|
E
|
Private entrepreneur
|
E1
|
Not a VAT payer
|
|
E2
|
VAT payer
|
|
E3
|
Private entrepreneur subject of EVA (simplified entrepreneurial tax)
|
|
T
|
Company
|
T1
|
Not a VAT payer
|
|
T2
|
VAT payer
|
|
T3
|
Company subject of EVA (simplified entrepreneurial tax)
|
|
T4
|
NGO, other taxpayer (foundation, public foundation, non governmental organisation,
public body, religious organisation, condominium, voluntary mutual insurance fund)
and other (e.g. lawyer’s office, bailiff’s office, patent agent’s office, public
notary’s office, panel team of private individuals with a legal entity, forest
management association, MRP (Employee Ownership Program) organization, non-profit
organisation, water management association)
|
|
Due date
|
Liability
|
Number of Tax Return
|
INDEX
|
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12 January 2010
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Payment
|
|
|
|
|
Personal income tax and surtax advance withheld by the employer
|
|
M, E, T
|
|
Personal income tax and surtax advance withheld by the paying agent
|
|
M, E, T
|
|
PIT advance to be paid by individual entrepreneur, by licensed traditional small-scale
agricultural producer, by individual on income gained from non paying agent, on
income gained from paying agent (provided the paying agent did not withheld tax
advance for some reason)
|
|
M, E
|
|
Flat tax, itemized flat tax advance
|
|
M, E, T
|
|
Tax withheld from foreign individual
|
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M, E, T
|
|
Simplified contribution to public revenues
|
|
M1, M2, M3, E, T
|
|
Entrepreneurial contribution
|
|
E, T,
|
|
Contribution for early retirement
|
|
E, T
|
|
Healthcare contribution
|
|
M1, M2, M3, E, T
|
|
15% and/or 25% contribution payment liability in respect of START, START PLUSZ,
START EXTRA card holders
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by the employer (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by paying agent (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution of individual entrepreneur (membership fee, supplement of membership
fee) as provided by Social Security Contribution Act article 4 section b)
|
|
E
|
|
Health care service contribution paid by company
|
|
T
|
|
Health care service contribution paid by individual as Social Security Contribution
Act article 39 paragraph (2)
|
|
M
|
|
Health care service contribution paid by individual entrepreneur conducting supplementary
activity
|
|
E
|
|
Employers’ contribution
|
|
M1, M2, M3, E, T
|
|
Employees’ contribution
|
|
M1, M2, M3, E, T
|
|
Tax Return
|
|
|
|
Monthly return on taxes, contributions, membership fees and other data in relation
with payments, benefits as provided by Taxation Act article 31 paragraph (2)
|
0908
|
M, E, T
|
|
Tax return of individual entrepreneurs not conducting supplementary activities
on contribution, membership fee and health care contribution, and of licensed
traditional small scale agricultural producers on contribution and membership
fee liabilities
|
0958
|
M, E
|
|
15 January 2010
|
Data supply
|
|
|
|
|
Data supply necessary for the issuance of the certificate usable when applying
for budgetary subsidy
|
09K56
|
E, T
|
|
Data supply by financial institution on opening and closing of current account
|
eGiro
|
T
|
|
Data supply about the sale of new means of transport specified in the VAT Act,
for customers, who are resident in other member state of the EC, having no community
registration number.
|
09A88
|
M1, M2, M3, E, T
|
|
Data supply until 15 January 2010 as provided by Act LXXVII of 2009 article 215
paragraph (3)
|
10A10
|
T4
|
|
Notification Form and Change Notification Form for the tax authority for recording
the budgetary account number and registration number of municipal local governments.
|
10THIPAÖSZ
|
T4
|
|
20 January 2010
|
Tax Return
|
|
|
|
|
Tax return for monthly, mid-year (quarterly), annual filers on certain tax liabilities
towards the budget.
|
0901
|
M1, M2, M3, E, T
|
|
VAT return (for monthly filers) on the amount of VAT liability, respectively
on the amount of refund claim
|
0965
|
M3, E2, T2
|
|
VAT return on purchases made in other member state of the EC for taxpayers and
non-taxpayer legal entities liable to pay tax, for taxpayers having no Community
tax number who made purchases, of new means of transport that are not qualified
as passenger car, of and motorcycle subject to registration provided by VAT Act
article 20 paragraph (1) section d)
|
0986
|
M0, M1, M2, E1, E3, T1, T3, T4
|
|
Recapitulative statement on intra-community sales made in the territory of the
European Community, and on purchases made in the territory of the European Community.
|
09A60
|
M1, M2, M3, E, T
|
|
Tax return on the gambling tax of slot machines, and of gaming machines
|
0978
|
E, T
|
|
Tax return on application for certain budgetary benefits (budgetary subsidy,
consumer price subsidy).
|
0911
|
M1, M2, M3,
E, T
|
|
Tax return for taxpayers obliged to file as provided by the Act XCVIII of 2006
on the safe and economical supply of medicine and medicinal tool and on the general
rules of trading in pharmaceuticals. (Gyftv.)
|
0951
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E, T
|
|
Data supply
|
|
|
|
Data supply by the Data Form trader (sub-trader).
|
ESZIG
|
M1, M2, M3, E, T
|
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Payment
|
|
|
|
VAT payment of (monthly and quarterly) filer
|
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M3, E2, T2
|
|
Corporate income tax advance payment (for those who pay monthly advance and
are not obliged to supplement the advance, and for those obliged to pay tax advance
quarterly)
|
|
T
|
|
Gambling tax payment
|
|
E, T
|
|
Cultural contribution payment
|
|
M, E, T
|
|
Payment of advance of innovation contribution
|
|
T
|
|
Company car tax
|
|
M, E, T
|
|
Payment of TV set operation fee
|
|
E, T
|
|
Payment liability of the licensee of pharmaceutical trading (including those
applying for social security subsidy on infant nutrition too, the trader if it
is not identical with the trader of the infant nutrition,) business organization
having whole sale license for pharmaceuticals (including wholesalers of infant
nutrition)
|
|
E, T
|
|
31 January 2010
(1 February)
|
Data supply
|
|
|
|
|
Data supply by MRP (Employee Ownership Program) organization about the amount
securities transferred tax free to the possession of individuals as tax free benefit
in kind in the year 2009.
|
09K36
|
T4
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|
Employer’s Data supply about the amount forgiven in 2009 of the loan extended
to individuals for housing via financial institution.
|
09K37
|
M1, M2, M3, E, T
|
|
Data supply of the insurance institute for 2009.
|
09K48
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T1, T2, T3
|
|
Data supply of the credit institute (financial institute) about the 2009 payment
of non-repayable employer’s subsidies.
|
09K50
|
T
|
|
Data supply of the private pension fund about statements issued by individual
beneficiaries in 2009 that do not qualify as pension payment and were extended
for beneficiary of the private pension fund.
|
09K52
|
T
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|
Employer’s, paying agent’s Data supply about the holiday vouchers extended free
of charge or with discount to individuals in 2009.
|
09K53
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M1, M2, M3, E, T
|
|
Data supply of national employment organization about the termination of unemployment
benefit due to termination of entitlement because of new employment.
|
09K64
|
T4
|
|
Data supply of partnership, company about the state of the art of all the securities
issued (at increased nominal value) following the raising of the registered capital
of the company in 2009, and after the transformation of the bonds issued.
|
09K71
|
T
|
|
Data supply of the paying agent about the value of the property via securities
allocated to individuals in 2009.
|
09K72
|
E, T
|
|
Data supply of the paying agent about securities allocated to individuals via
beneficiary exchange of shares in 2009.
|
09K73
|
E, T
|
|
Data supply of the municipal local government office about the individual’s termination
of contract for renting out a flat.
|
09K75
|
T4
|
|
Data supply of the paying agent about dividend income paid to foreign person
in 2009.
|
09K79
|
E, T
|
|
Data supply of the Agricultural and Rural Development Agency about subsidies
paid to individuals.
|
09K83
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T4
|
|
Data supply of the paying agency (investment service provider) about the content
of the stock exchange deal set out for the individual in 2009.
|
09K86
|
T
|
|
Data supply of 2009 of the organization disbursing family allowance
|
09K88 [1]
|
T4
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|
Data supply of the investment service provider about the transfer of securities.
|
09K90
|
T
|
|
Data supply of the paying agent about the amounts paid in 2009 taken over by
the individual in relation with simplified contribution of public burden liability.
|
09K91
|
E, T
|
|
Data supply of the paying agent about income derived from swap deals in 2009.
|
09K92
|
E, T
|
|
Notification Form and Change Notification Form linked to Data supply made by
municipal local governments in relation to local business tax
|
10THIPAÖ
|
T4
|
|
Due date
|
Liability
|
Number of Tax Return
|
INDEX
|
|
12 February 2010
|
Tax Return
|
|
|
|
|
Monthly return on taxes, contributions, membership fees and other data in relation
with payments, benefits as provided by Taxation Act article 31 paragraph (2)
|
1008
|
M, E, T
|
|
Tax return of individual entrepreneurs not conducting supplementary activities
on contribution, membership fee and health care contribution, and of licensed
traditional small scale agricultural producers on contribution and membership
fee liabilities
|
1058
|
M2, M3, E
|
|
Payment
|
|
|
|
Personal income tax, surtax advance, withheld by the employer
|
|
M1, M2, M3,
E, T
|
|
Personal income tax, surtax advance withheld by the paying agent
|
|
M1, M2, M3,
E, T
|
|
Tax withheld from foreign individual
|
|
M1, M2, M3,
E, T
|
|
Simplified contribution to public revenues
|
|
M1, M2, M3,
E, T
|
|
Labour market contribution
|
|
E, T
|
|
Health care contribution
|
|
M1, M2, M3,
E, T
|
|
10% and/or 20% contribution payment liability in respect of START, START PLUSZ,
START EXTRA card holders
|
|
M1, M2, M3,
E, T
|
|
Contribution withheld by the employer (membership fee, supplement of membership
fee)
|
|
M1, M2, M3,
E, T
|
|
Contribution withheld by paying agent (membership fee, supplement of membership
fee)
|
|
M1, M2, M3,
E, T
|
|
Contribution of individual entrepreneur (membership fee, supplement of membership
fee) as provided by Social Security Contribution Act article 4 section b)
|
|
E
|
|
Contribution for early retirement
|
|
E, T
|
|
Health care service contribution paid by company
|
|
T
|
|
Health care service contribution paid by individual as Social Security Contribution
Act article 39 paragraph (2)
|
|
M
|
|
15 February 2010
|
Statement
|
|
|
|
|
Statement for the completion of the simplified 08953E return
|
0953-Ny
|
M0, M2
|
|
Data supply
|
|
|
|
Data supply by the Insurance institute for the year 2009
|
09K48
|
T1, T2
|
|
Data supply of the organisation completing certificate about entitlement for
tax benefits in 2009
|
09K51
|
M1, M2, M3, E, T
|
|
Data supply necessary for the issuance of the certificate usable when applying
for budgetary subsidy
|
10K56
|
M1, M2, M3,
E, T
|
|
Data supply of the voluntary mutual insurance fund of the year 2009
|
09K59
|
T4
|
|
Data supply of the higher education institutions on certificates for tax benefit
entitlement in the year 2009
|
09K65
|
T4
|
|
Data supply by the executive of pension pre-savings account on payments (transfer)
made in 2009 by individuals in favour of an account held by him, respectively
on amounts of money disbursed for individuals under the entitlement „non-pension
service” and other data.
|
09K84
|
T
|
|
Data supply of credit institute in respect of repayment in 2009 of credit disbursed
based on credit agreement for housing
|
09K85
|
T1, T2
|
|
Data supply of organisation disbursing pension, rehabilitation benefit on economically
active individuals while being beneficiary of rehabilitation benefit, or pension
in 2009.
|
09K89
|
T
|
|
Data supply by financial institution on opening and closing of current account
|
eGiro
|
T
|
|
Data supply about the sale of new means of transport specified in the VAT Act,
for customers, who are resident in other member state of the EC, having no community
registration number.
|
10A88
|
M1, M2, M3,
E, T
|
|
20 February 2010
(22 February)
|
Return
|
|
|
|
|
Tax return for monthly, mid-year (quarterly), annual filers on certain tax liabilities
towards the budget.
|
1001
|
M, E, T
|
|
VAT return (for monthly filers) on the amount of VAT liability, respectively
on the amount of refund claim
|
1065
|
M3, E2, T2
|
|
VAT return on purchases made in other member state of the EC for taxpayers and
non-taxpayer legal entities liable to pay tax, for taxpayers having no Community
tax number who made purchases, of new means of transport that are not qualified
as passenger car, of and motorcycle subject to registration provided by VAT Act
article 20 paragraph (1) section d)
|
1086
|
M0, M1, M2, E1,
E3, T1, T3, T4
|
|
Tax return on the gambling tax of slot machines, and of gaming machines
|
1078
|
E, T
|
|
Return on application for benefits from the budget (application for budgetary
subsidy, consumer price subsidy)
|
1011
|
M1, M2, M3,
E, T
|
|
Recapitulative statement on intra-community sales made in the territory of the
European Community, and on purchases made in the territory of the European Community.
|
10A60
|
M3, E2, T2
|
|
Payment
|
|
|
|
Value added tax
|
|
M3,
E2, T2
|
|
Advance for corporate income tax (if advance is paid monthly)
|
|
T
|
|
Gambling tax payment
|
|
E, T
|
|
Payment for operating TV set
|
|
E, T
|
|
25 February 2010
|
Return
|
|
|
|
|
Return on certain tax liabilities for monthly, mid-year (quarterly) annual filers
/for taxpayers filing statement replacing the corporate income tax return, and
for taxpayers filing once a year (annual filers)/ on tax liabilities towards the
budget
|
0901
|
T4
|
|
Return for the year 2009 on personal income tax, on contributions, on simplified
contribution to the public revenues on health care contribution and on surtax
liabilities, on correction of all these, on self revision.
|
0953
|
M3, E
|
|
Return on the simplified entrepreneurial tax, contributions paid by individual
entrepreneur, on VAT, contribution to vocational training, moreover on corporate
income tax liabilities
|
0943
|
E3, T3
|
|
VAT return on the amount of VAT liability, respectively claim for refund /annual
filers/
|
0965
|
M3, E2, T2
|
|
Quarterly/annual return on data of consumer price subsidy by groups of services
for taxpayers obliged to file quarterly/annual summary return in 2009
|
09A215
|
E, T
|
|
Return on data of settlement of cultural contribution of the year 2009
|
09A16
|
M, E, T
|
|
Return for condominiums on the 2009 personal income tax
|
0941
|
T2
|
|
Return on the simplified entrepreneurial tax, on contributions of the individual
entrepreneur, on value added tax, on contribution for vocational training, on
corporate income tax liability and return on tax levied on certain high value
property items
|
0943-1042
|
E3, T3
|
|
Return for the year 2009 on personal income tax, on contribution, on simplified
contribution to public revenues, on health care contribution and on surtax liabilities,
on the correction of the above, on self audit as well as Return levied on certain
high value property items
|
0953-1042
|
M3, E
|
|
Payment
|
|
|
|
First instalment of the tax levied on certain high value property items
|
|
M3, E2, E3, T3
|
|
Value added tax
|
|
M3, E2, T2
|
|
Personal income tax
|
|
M3, E, T2
|
|
Simplified entrepreneurial tax
|
|
E3, T3
|
|
Simplified contribution to public burden
|
|
M1, M2, M3,
E, T
|
|
Health care contribution
|
|
M1, M2, M3,
E, T
|
|
Contribution to health care services
|
|
M, E, T
|
|
Surtax
|
|
M, E
|
|
Cultural contribution
|
|
M, E, T
|
|
Rehabilitation contribution
|
|
M1, M2, M3,
E, T
|
|
Contribution to vocational training
|
|
M1, M2, M3,
E, T
|
|
Due date
|
Liability
|
Number of Tax Return
|
INDEX
|
|
12 March 2010
|
Tax Return
|
|
|
|
|
Monthly return on taxes, contributions, membership fees and other data in relation
with payments, benefits as provided by Taxation Act article 31 paragraph (2)
|
1008
|
M, E, T
|
|
Tax return of individual entrepreneurs not conducting supplementary activities
on contribution, membership fee and health care contribution, and of licensed
traditional small scale agricultural producers on contribution and membership
fee liabilities
|
1058
|
M2, M3, E
|
|
Payment
|
|
|
|
Personal income tax, surtax advance, withheld by the employer
|
|
M1, M2, M3, E, T
|
|
Personal income tax, surtax advance withheld by the paying agent
|
M1, M2, M3, E, T
|
|
Tax withheld from foreign individual
|
M1, M2, M3, E, T
|
|
Simplified contribution to public revenues
|
M1, M2, M3, E, T
|
|
Labour market contribution
|
E, T,
|
|
Health care contribution
|
M1, M2, M3, E, T
|
|
10% and/or 20% contribution payment liability in respect of START, START PLUSZ,
START EXTRA card holders
|
M1, M2, M3, E, T
|
|
Contribution withheld by the employer (membership fee, supplement of membership
fee)
|
M1, M2, M3, E, T
|
|
Contribution withheld by paying agent (membership fee, supplement of membership
fee)
|
M1, M2, M3, E, T
|
|
Contribution of individual entrepreneur (membership fee, supplement of membership
fee) as provided by Social Security Contribution Act article 4 section b)
|
E
|
|
Contribution for early retirement
|
E, T
|
|
Health care service contribution paid by company
|
T
|
|
Health care service contribution paid by individual as Social Security Contribution
Act article 39 paragraph (2)
|
M
|
|
15 March 2010
(16 March)
|
Data supply
|
|
|
|
|
Data supply necessary for the issuance of the certificate usable when applying
for budgetary subsidy
|
10K56
|
E, T
|
|
Data supply by financial institution on opening and closing of current account
|
eGiro
|
T
|
|
Data supply about the sale of new means of transport specified in the VAT Act,
for customers, who are resident in other member state of the EC, having no community
registration number.
|
10A88
|
M3, E2, T2
|
|
20 March 2010
(22 March)
|
Tax Return
|
|
|
|
|
Tax return for monthly, mid-year (quarterly), annual filers on certain tax liabilities
towards the budget.
|
1001
|
M1, M2, M3, E, T
|
|
VAT return (for monthly filers) on the amount of VAT liability, respectively
on the amount of refund claim
|
1065
|
M3, E2, T2
|
|
Recapitulative statement on intra-community sales made in the territory of the
European Community, and on purchases made in the territory of the European Community.
|
10A60
|
M3, E2, T2
|
|
VAT return on purchases made in other member state of the EC for taxpayers and
non-taxpayer legal entities liable to pay tax, for taxpayers having no Community
tax number who made purchases, of new means of transport that are not qualified
as passenger car, of and motorcycle subject to registration provided by VAT Act
article 20 paragraph (1) section d)
|
1086
|
M0, M1, M2, E1, E3, T1, T3, T4
|
|
Tax return on the gambling tax of slot machines, and of gaming machines
|
1078
|
E, T
|
|
Return on application for benefits from the budget (application for budgetary
subsidy, consumer price subsidy)
|
1011
|
M1, M2, M3, E, T
|
|
Tax return for taxpayers obliged to file as provided by the Act XCVIII of 2006
on the safe and economical supply of medicine and medicinal tool and on the general
rules of trading in pharmaceuticals. (Gyftv.)
|
0951
|
E, T
|
|
Data supply
|
|
|
|
Data supply of the paying agent for the beneficiary individual on interest income
generated after 30 June 2005 and paid (disbursed) in 2009.
|
09K76
|
M1, M2, M3, E, T
|
|
Data supply for the organization liable to Data supply as provided by Taxation
Act Annex 7 point 3 on interest income paid (disbursed) generated after 30 June
2005 and paid (disbursed) in 2009.
|
09K77
|
M1, M2, M3, E, T
|
|
Payment
|
|
|
|
VAT payment of (monthly and quarterly) filer
|
|
M3, E2, T2
|
|
Corporate income tax advance payment (for those who pay monthly advance and
are not obliged to supplement the advance, and for those obliged to pay tax advance
quarterly)
|
T
|
|
Gambling tax payment
|
E, T
|
|
Payment of TV set operation fee
|
E, T
|
|
Payment liability of the licensee of pharmaceutical trading (including those
applying for social security subsidy on infant nutrition too, the trader if it
is not identical with the trader of the infant nutrition,) business organization
having whole sale license for pharmaceuticals (including wholesalers of infant
nutrition)
|
|
E, T
|
|
25 March 2010
|
Tax Return
|
|
|
|
|
Return of taxpayers liable to file as provided by the XCVIII Act of 2006 (Gyftv.)
on the general rules of safe and economical supply of medical supplementary tools
and on the general rules of pharmaceutical trading (filing obligation resulting
from graded risk taking of licensee entitled to release pharmaceuticals into
free circulation)
|
0951
|
E, T
|
|
Payment
|
|
|
|
Payment obligation resulting from graded risk taking of licensee entitled to
release pharmaceuticals into free circulation
|
|
M0, M1, M2, E1
|
|
31 March 2010
|
Tax Return
|
|
|
|
|
Return on advance of environmental fee, respectively on the annual fee liability
|
0950
|
M, E, T
|
|
Return on advance of environmental fee, respectively on the annual fee liability
|
1050
|
M, E, T
|
|
Payment
|
|
|
|
Environmental fee
|
|
M, E, T
|
|
Advance on environmental fee
|
|
M, E, T
|
|
Data supply
|
|
|
|
Data supply on the completion of Record book of 2009 for casual employee
|
09K54
|
T4
|
|
Data supply of the person who completes a Record book for casual employee on
income of individual taxable according to the issued certificate and Data supply
of further data in case of membership in private pension fund
|
09K80
|
T4
|
|
Due date
|
Liability
|
Number of Tax Return
|
INDEX
|
|
12 April 2010
|
Tax Return
|
|
|
|
|
Monthly return on taxes, contributions, membership fees and other data in relation
with payments, benefits as provided by Taxation Act article 31 paragraph (2)
|
1008
|
M, E, T
|
|
Tax return of individual entrepreneurs not conducting supplementary activities
on contribution, membership fee and health care contribution, and of licensed
traditional small scale agricultural producers on contribution and membership
fee liabilities
|
1058
|
M2, M3, E
|
|
Payment
|
|
|
|
Advance of simplified entrepreneurial tax
|
|
E3, T3
|
|
Advance of contribution for vocational training
|
|
E3, T3
|
|
Advance of bankers’ contribution
|
|
T
|
|
Personal income tax, surtax advance, withheld by the employer
|
|
M1, M2, M3, E, T
|
|
Personal income tax, surtax advance withheld by the paying agent
|
|
M1, M2, M3, E, T
|
|
Tax withheld from foreign individual
|
|
M1, M2, M3, E, T
|
|
Simplified contribution to public revenues
|
|
M1, M2, M3, E, T
|
|
Labour market contribution
|
|
E, T,
|
|
Health care contribution
|
|
M1, M2, M3, E, T
|
|
10% and/or 20% contribution payment liability in respect of START, START PLUSZ,
START EXTRA card holders
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by the employer (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by paying agent (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution of individual entrepreneur (membership fee, supplement of membership
fee) as provided by Social Security Contribution Act article 4 section b)
|
|
E
|
|
Contribution for early retirement
|
|
E, T
|
|
Health care service contribution paid by company
|
|
T
|
|
Health care service contribution paid by individual as Social Security Contribution
Act article 39 paragraph (2)
|
|
M
|
|
Flat rate tax, advance for itemized flat tax
|
|
M, E, T
|
|
15 April 2010
|
Data supply
|
|
|
|
|
Data supply necessary for the issuance of the certificate usable when applying
for budgetary subsidy
|
10K56
|
M1, M2, M3, E, T
|
|
Data supply by financial institution on opening and closing of current account
|
eGiro
|
T
|
|
Data supply about the sale of new means of transport specified in the VAT Act,
for customers, who are resident in other member state of the EC, having no community
registration number.
|
10A88
|
M3, E2, T2
|
|
20 April 2010
|
Return
|
|
|
|
|
Tax return for monthly, mid- year (quarterly), annual filers of certain tax liabilities
towards the budget.
|
1001
|
M1, M2, M3, E, T
|
|
Quarterly / annual tax return on data of consumer price subsidy by groups of
services for taxpayers obliged to file quarterly / annual summary return in 2009
|
10A215
|
E1, E2, E3, T1, T2, T3
|
|
VAT return on the amount of VAT liability, respectively refund claim (in case
of monthly, quarterly filers)
|
1065
|
M3, E2, T2
|
|
Recapitulative statement on intra-community sales made in the territory of the
European Community, and on purchases made in the territory of the European Community.
|
10A60
|
M1, M2, M3,
E, T
|
|
VAT return on purchases made in other member state of the EC for taxpayers and
non-taxpayer legal entities liable to pay tax, for taxpayers having no Community
tax number who made purchases, of new means of transport that are not qualified
as passenger car, of and motorcycle subject to registration provided by VAT Act
article 20 paragraph (1) section d)
|
1086
|
M0, M1, M2, E1, E3, T1, T3, T4
|
|
Tax return on the gambling tax of slot machines, and of gaming machines
|
1078
|
E, T
|
|
Tax return on application for certain budgetary benefits (budgetary subsidy,
consumer price subsidy)
|
1011
|
M1, M2, M3,
E, T
|
|
Tax return for taxpayers obliged to file as provided by the Act XCVIII of 2006
on the safe and economical supply of medicine and medicinal tool and on the general
rules of trading in pharmaceuticals. (Gyftv.)
|
1051
|
E, T
|
|
Data supply
|
|
|
|
Data supply by the Data Form trader (sub-trader).
|
ESZIG
|
M1, M2, M3, E, T
|
|
Payment
|
|
|
|
VAT payment of (monthly and quarterly) filer
|
|
M3, E2, T2
|
|
Corporate income tax payment (if advance is paid monthly and is not obliged to
supplement the advance, those obliged to pay tax advance quarterly)
|
|
T
|
|
Gambling tax payment
|
|
E, T
|
|
Cultural contribution payment
|
|
M, E, T
|
|
Payment of advance of innovation contribution
|
|
E, T
|
|
Company car tax
|
|
E, T
|
|
Advance for rehabilitation contribution
|
|
M1, M2, M3, E, T
|
|
Advance for innovation contribution
|
|
T
|
|
Due date
|
Liability
|
Number of Tax Return
|
INDEX
|
|
12 May 2010
|
Tax Return
|
|
|
|
|
Monthly return on taxes, contributions, membership fees and other data in relation
with payments, benefits as provided by Taxation Act article 31 paragraph (2)
|
1008
|
M, E, T
|
|
Tax return of individual entrepreneurs not conducting supplementary activities
on contribution, membership fee and health care contribution, and of licensed
traditional small scale agricultural producers on contribution and membership
fee liabilities
|
1058
|
M2, M3, E
|
|
Payment
|
|
|
|
Personal income tax, surtax advance, withheld by the employer
|
|
M1, M2, M3, E, T
|
|
Personal income tax, surtax advance withheld by the paying agent
|
|
M1, M2, M3, E, T
|
|
Tax withheld from foreign individual
|
|
M1, M2, M3, E, T
|
|
Simplified contribution to public revenues
|
|
M1, M2, M3, E, T
|
|
Labour market contribution
|
|
E, T,
|
|
Health care contribution
|
|
M1, M2, M3, E, T
|
|
10% and/or 20% contribution payment liability in respect of START, START PLUSZ,
START EXTRA card holders
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by the employer (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by paying agent (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution for early retirement
|
|
E, T
|
|
Contribution of individual entrepreneur (membership fee, supplement of membership
fee) as provided by Social Security Contribution Act article 4 section b)
|
|
E
|
|
Health care service contribution paid by company
|
|
T
|
|
Health care service contribution paid by individual as Social Security Contribution
Act article 39 paragraph (2)
|
|
M
|
|
15 May 2010
(17 May)
|
Data supply
|
|
|
|
|
Data supply necessary for the issuance of the certificate usable when applying
for budgetary subsidy
|
10K56
|
E, T
|
|
Data supply by financial institution on opening and closing of current account
|
eGiro
|
T
|
|
Data supply about the sale of new means of transport specified in the VAT Act,
for customers, who are resident in other member state of the EC, having no community
registration number.
|
10A88
|
M3, E2, T2
|
|
20 May 2010
|
Tax Return
|
|
|
|
|
Tax return for monthly, mid-year (quarterly), annual filers on certain tax liabilities
towards the budget.
|
1001
|
M1, M2, M3, E, T
|
|
VAT return on the amount of VAT liability, the amount of entitlement for refund
(for monthly and quarterly filers)
|
1065
|
M3, E2, T2
|
|
VAT return on purchases made in other member state of the EC for taxpayers and
non-taxpayer legal entities liable to pay tax, for taxpayers having no Community
tax number who made purchases, of new means of transport that are not qualified
as passenger car, of and motorcycle subject to registration provided by VAT Act
article 20 paragraph (1) section d)
|
1086
|
M0, M1, M2, E1, E3, T1, T3, T4
|
|
Recapitulative statement on intra-community sales made in the territory of the
European Community, and on purchases made in the territory of the European Community.
|
10A60
|
M3, E2, T2
|
|
Tax return on the gambling tax of slot machines, and of gaming machines
|
1078
|
E, T
|
|
Tax return on application for certain budgetary benefits (budgetary subsidy,
consumer price subsidy).
|
1011
|
M1, M2, M3, E, T
|
|
Return for condominiums on PIT of 2009
|
0941
|
T1
|
|
Tax return for the year 2009 on PIT, contribution, simplified contribution to
public burden, health care contribution and surtax liabilities, the correction
of all the above, on self audit (simplified return)
|
0953E
|
M0, M1, M2,
|
|
Tax return for the year 2009 on PIT, contribution, simplified contribution to
public burden, health care contribution and surtax liabilities, the correction
of all the above, on self audit
|
0953
|
M0, M1, M2
|
|
Tax return for the year 2009 on PIT, contribution, simplified contribution to
public burden, health care contribution and surtax liabilities, the correction
of all the above, on self audit moreover Return on tax levied on certain items
of property representing high value
|
0953
1042 [2]
|
M0, M1, M2
|
|
Tax return for taxpayers obliged to file as provided by the Act XCVIII of 2006
on the safe and economical supply of medicine and medicinal tool and on the general
rules of trading in pharmaceuticals. (Gyftv.)
|
1051
|
E, T
|
|
Payments
|
|
|
|
First instalment of tax levied on certain items of property representing high
value
|
|
M0, M1, M2, E1, T4
|
|
Value added tax payment (monthly filer)
|
|
M3, E2, T2
|
|
Advance payment for corporate income tax (if advance is paid in monthly instalments)
|
|
T
|
|
Personal income tax
|
|
M0, M1, M2, E1
|
|
Payment of gaming tax
|
|
E, T
|
|
Payment of fee for operating TV-set
|
|
E, T
|
|
Payment liability of the licensee of pharmaceutical trading (including those
applying for social security subsidy on infant nutrition too, the trader if it
is not identical with the trader of the infant nutrition,) business organization
having whole sale license for pharmaceuticals (including wholesalers of infant
nutrition)
|
|
E, T
|
|
Health care contribution
|
|
M0, M1, M2, E1
|
|
Surtax
|
|
M0, M1, M2, E1
|
|
Simplified contribution to public burden
|
|
M0, M1, M2, E1
|
|
31 May 2010
|
Tax Return
|
|
|
|
|
Tax return and 0829-A Data supply on corporate income tax, surtax and on bankers’
contribution for the year 2009 for taxpayers having double book-keeping.
|
0929
|
T1, T2, T4
|
|
Tax return and 0829-A Data supply on corporate income tax, surtax and on bankers’
contribution for the year 2009 for taxpayers having double book-keeping, as well
Tax Return on tax levied on certain high value property items
|
0929
1042 [2]
|
T1, T2, T4
|
|
Tax Return of 2009 on corporate income tax, and on surtax for taxpayers having
single entry book-keeping
|
0928
|
T1, T2, T4
|
|
Tax Return of 2009 on corporate income tax, and on surtax for taxpayers having
single entry book-keeping, as well Tax Return on tax levied on certain high value
property items
|
0928
1042 [2]
|
T1, T2, T4
|
|
Tax Return on simplified entrepreneurial tax, on contribution of individual entrepreneur,
and on value added tax, on contribution to vocational training and on corporate
tax liability.
|
0943
|
E3, T3
|
|
Tax Return on simplified entrepreneurial tax, on contribution of individual entrepreneur,
and on value added tax, on contribution to vocational training and on corporate
tax liability, and on tax levied on certain high value property items
|
0943
1042 [2]
|
E3, T3
|
|
Tax return on the 2009 corporate income tax, on surtax of companies, on the difference
in contribution for vocational training, on bankers’ contribution, as well on
the tax replacing the tax on dividend for taxpayers opting for simplified entrepreneurial
regime for 2010.
|
0971EVA
|
T1, T2, T3
|
|
Tax return on the 2009 corporate income tax, on surtax of companies, on the difference
in contribution for vocational training, on bankers’ contribution, as well on
the tax replacing the tax on dividend for taxpayers opting for simplified entrepreneurial
regime for 2010 and Tax Return on tax levied on certain high value property items
|
0971EVA
1042 [2]
|
T1, T2, T3
|
|
Tax Return on the advance for innovation contribution for the business year of
2009 and on the contribution liability.
|
0949
|
T1, T2, T3
|
|
Tax Return on the advance for innovation contribution for the business year of
2010 and on the contribution liability
|
1049
|
T1, T2, T3
|
|
Payment
|
|
|
|
First instalment of tax levied on certain high value property items
|
|
E3, T1, T2, T3
|
|
Corporate income tax
|
|
T
|
|
Simplified entrepreneurial tax
|
|
E3, T3
|
|
Innovation contribution
|
|
T1, T2, T3
|
|
Advance of innovation contribution
|
|
T1, T2, T3
|
|
Contribution to vocational training
|
|
T
|
|
Surtax
|
|
T
|
|
Bankers’ contribution
|
|
T
|
|
Due date
|
Liability
|
Number of Tax Return
|
INDEX
|
|
10 June 2010
|
Tax Return
|
|
|
|
|
Personal income tax and surtax assessment summary by individuals for the year
2009
|
09M29
|
M1, M2, M3, E, T
|
|
12 June 2010
(14 June)
|
Tax Return
|
|
|
|
|
Monthly return on taxes, contributions, membership fees and other data in relation
with payments, benefits as provided by Taxation Act article 31 paragraph (2)
|
1008
|
M, E, T
|
|
Tax return of individual entrepreneurs not conducting supplementary activities
on contribution, membership fee and health care contribution, and of licensed
traditional small scale agricultural producers on contribution and membership
fee liabilities
|
1058
|
M2, M3, E
|
|
Payment
|
|
|
|
Personal income tax, surtax advance, withheld by the employer
|
|
M1, M2, M3, E, T
|
|
Personal income tax, surtax advance withheld by the paying agent
|
|
M1, M2, M3, E, T
|
|
Tax withheld from foreign individual
|
|
M1, M2, M3, E, T
|
|
Simplified contribution to public revenues
|
|
M1, M2, M3, E, T
|
|
Labour market contribution
|
|
E, T,
|
|
Health care contribution
|
|
M1, M2, M3, E, T
|
|
10% and/or 20% contribution payment liability in respect of START, START PLUSZ,
START EXTRA card holders
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by the employer (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by paying agent (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution of individual entrepreneur (membership fee, supplement) as provided
by b) Para 4 of Act on Social Security
|
|
E
|
|
Contribution for early retirement
|
|
E, T
|
|
Health care service contribution paid by company
|
|
T
|
|
Health care service contribution paid by individual as Social Security Contribution
Act article 39 paragraph (2)
|
|
M
|
|
15 June 2010
|
Data supply
|
|
|
|
|
Data supply necessary for the issuance of the certificate usable when applying
for budgetary subsidy
|
10K56
|
M1, M2, M3, E, T
|
|
Data supply by financial institution on opening and closing of current account
|
eGiro
|
T
|
|
Data supply about the sale of new means of transport specified in the VAT Act,
for customers, who are resident in other member state of the EC, having no community
registration number.
|
10A88
|
M3, E2, T2
|
|
20 June 2010
(21 June)
|
Tax Return
|
|
|
|
|
Tax return for monthly, mid-year (quarterly), annual filers of tax liabilities
towards the budget.
|
1001
|
M1, M2, M3, E, T
|
|
VAT return on the amount of VAT liability, on the amount of entitlement for refund
(for monthly and quarterly filers)
|
1065
|
M3, E2, T2
|
|
VAT return on purchases made in other member state of the EC for taxpayers and
non-taxpayer legal entities liable to pay tax, for taxpayers having no Community
tax number who made purchases, of new means of transport that are not qualified
as passenger car, of and motorcycle subject to registration provided by VAT Act
article 20 paragraph (1) section d)
|
1086
|
M0, M1, M2, E1, E3, T1, T3, T4
|
|
Recapitulative statement on intra-community sales made in the territory of the
European Community, and on purchases made in the territory of the European Community.
|
10A60
|
M3, E2, T2
|
|
Tax return on the gambling tax of slot machines, and of gaming machines
|
1078
|
E, T
|
|
Tax return on application for certain budgetary benefits (budgetary subsidy,
consumer price subsidy)
|
1011
|
M1, M2, M3,
E, T
|
|
Tax return for taxpayers obliged to file as provided by the Act XCVIII of 2006
on the safe and economical supply of medicine and medicinal tool and on the general
rules of trading in pharmaceuticals. (Gyftv.)
|
1051
|
E, T
|
|
Payment
|
|
|
|
Payment of value added tax
|
|
M3, E2, T2
|
|
Advance for corporate income tax (if advance is paid monthly)
|
|
T
|
|
Payment of gaming tax
|
|
E, T
|
|
Payment of TV set operation fee
|
|
E, T
|
|
Payment liability of the licensee of pharmaceutical trading (including those
applying for social security subsidy on infant nutrition too, the trader if it
is not identical with the trader of the infant nutrition,) business organization
having whole sale license for pharmaceuticals (including wholesalers of infant
nutrition) Payment liability of licensee entitled to operate pharmacy of public
service, pharmacy of institution providing direct service for the population,
of person employing sales person publicizing medicines, respectively payment liability
of person employing sales person publicizing medical aid.
|
|
E, T
|
|
30 June 2010
|
Tax Return
|
|
|
|
|
Tax return on the advance of environmental fee, respectively of the annual fee
liability
|
1050
|
E, T
|
|
Payment
|
|
|
|
Advance of environmental fee
|
|
E, T
|
|
Due date
|
Liability
|
Number of Tax Return
|
INDEX
|
|
12 July 2010
|
Tax Return
|
|
|
|
|
Monthly return on taxes, contributions, membership fees and other data in relation
with payments, benefits as provided by Taxation Act article 31 paragraph (2)
|
1008
|
M, E, T
|
|
Tax return of individual entrepreneurs not conducting supplementary activities
on contribution, membership fee and health care contribution, and of licensed
traditional small scale agricultural producers on contribution and membership
fee liabilities
|
1058
|
M2, M3, E
|
|
Payment
|
|
|
|
Personal income tax, surtax advance, withheld by the employer
|
|
M1, M2, M3, E, T
|
|
Personal income tax, surtax advance withheld by the paying agent
|
|
M1, M2, M3, E, T
|
|
Tax withheld from foreign individual
|
|
M1, M2, M3, E, T
|
|
Simplified contribution to public revenues
|
|
M1, M2, M3, E, T
|
|
Labour market contribution
|
|
E, T,
|
|
Health care contribution
|
|
M1, M2, M3, E, T
|
|
10% and/or 20% contribution payment liability in respect of START, START PLUSZ,
START EXTRA card holders
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by the employer (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by paying agent (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution of individual entrepreneur (membership fee, supplement) as provided
by b) Para 4 of Act on Social Security
|
|
E
|
|
Contribution for early retirement
|
|
E, T
|
|
Health care service contribution paid by company
|
|
T
|
|
Health care service contribution paid by individual as Social Security Contribution
Act article 39 paragraph (2)
|
|
M
|
|
Advance of simplified entrepreneurial tax
|
|
E3, T3
|
|
Advance of contribution for vocational training
|
|
E3 T3
|
|
Advance of bankers’ contribution
|
|
T
|
|
Advance of flat rate tax, of itemized flat rate tax
|
|
M, E, T
|
|
15 July 2010
|
Data supply
|
|
|
|
|
Data supply necessary for the issuance of the certificate usable when applying
for budgetary subsidy
|
10K56
|
M1, M2, M3, E, T
|
|
Data supply by financial institution on opening and closing of current account
|
eGiro
|
T
|
|
Data supply about the sale of new means of transport specified in the VAT Act,
for customers, who are resident in other member state of the EC, having no community
registration number.
|
10A88
|
M3, E2, T2
|
|
20 July 2010
|
Tax Return
|
|
|
|
|
Tax return for monthly, mid-year (quarterly), annual filers of certain tax liabilities
towards the budget.
|
1001
|
M1, M2, M3, E, T
|
|
Quarterly / annual tax return on data of consumer price subsidy by groups of
services in the year 2009, for taxpayers liable to file quarterly / annual summary
tax return
|
1
|
E1, E2, E3,
T1, T2, T3
|
|
VAT return on the amount of value added tax liability, respectively entitlement
for refund (in case monthly and quarterly filers)
|
1065
|
M3, E2, T2
|
|
VAT return on purchases made in other member state of the EC for taxpayers and
non-taxpayer legal entities liable to pay tax, for taxpayers having no Community
tax number who made purchases, of new means of transport that are not qualified
as passenger car, of and motorcycle subject to registration provided by VAT Act
article 20 paragraph (1) section d)
|
1086
|
M0, M1, M2, E1, E3, T1, T3, T4
|
|
Tax return on the gambling tax of slot machines, and of gaming machines
|
1078
|
E, T
|
|
Tax return on application for certain budgetary benefits (budgetary subsidy,
consumer price subsidy)
|
1011
|
M1, M2, M3,
E, T
|
|
Tax return for taxpayers obliged to file as provided by the Act XCVIII of 2006
on the safe and economical supply of medicine and medicinal tool and on the general
rules of trading in pharmaceuticals. (Gyftv.)
|
1051
|
E, T
|
|
Recapitulative statement on intra-community sales made in the territory of the
European Community, and on purchases made in the territory of the European Community.
|
1
|
M1, M2, M3,
E, T
|
|
Data supply
|
|
|
|
Data supply of trader (sub-trader) of forms
|
ESZIG
|
M1, M2, M3,
E, T
|
|
Payment
|
|
|
|
Payment of value added tax
|
|
M3, E2, T2
|
|
Advance of corporate income tax (if advance is paid in monthly and quarterly
instalments)
|
|
T
|
|
Advance of contribution to rehabilitation
|
|
M1, M2, M3,
E, T
|
|
Advance payment for innovation contribution
|
|
T
|
|
Tax on company car
|
|
M,E,T
|
|
Payment of gaming tax
|
|
E, T
|
|
Payment of fee for operating TV-set
|
|
E, T
|
|
Payment liability of the licensee entitled to release medicine into free circulation,
respectively the trader (including those applying for social security subsidy
on infant nutrition too, if the trader is not identical with the trader of the
infant nutrition,) business organization having whole sale license for pharmaceuticals
(including wholesalers of infant nutrition) as well as payment liability of persons
having license for publicizing activities, respectively payment liability of those
employing person for publicizing medical aid.
|
|
E, T
|
|
Due date
|
Liability
|
Number of Tax Return
|
INDEX
|
|
12 August 2010
|
Tax Return
|
|
|
|
|
Monthly return on taxes, contributions, membership fees and other data in relation
with payments, benefits as provided by Taxation Act article 31 paragraph (2)
|
1008
|
M, E, T
|
|
Tax return of individual entrepreneurs not conducting supplementary activities
on contribution, membership fee and health care contribution, and of licensed
traditional small scale agricultural producers on contribution and membership
fee liabilities
|
1058
|
M2, M3, E
|
|
Payment
|
|
|
|
Personal income tax, surtax advance, withheld by the employer
|
|
M1,M2, M3, E, T
|
|
Personal income tax, surtax advance withheld by the paying agent
|
|
M1,M2, M3, E, T
|
|
Tax withheld from foreign individual
|
|
M1,M2, M3, E, T
|
|
Simplified contribution to public revenues
|
|
M1,M2, M3, E, T
|
|
Labour market contribution
|
|
E, T
|
|
Health care contribution
|
|
M1,M2, M3, E, T
|
|
10% and/or 20% contribution payment liability in respect of START, START PLUSZ,
START EXTRA card holders
|
|
M1,M2, M3, E, T
|
|
Contribution withheld by the employer (membership fee, supplement of membership
fee)
|
|
M1,M2, M3, E, T
|
|
Contribution withheld by paying agent (membership fee, supplement of membership
fee)
|
|
M1,M2, M3, E, T
|
|
Contribution for early retirement
|
|
E, T
|
|
Contribution of individual entrepreneur (membership fee, supplement of membership
fee) as provided by b) Para 4 of Act on Social Security
|
|
E
|
|
Health care service contribution paid by company
|
|
T
|
|
Health care service contribution paid by individual as Social Security Contribution
Act article 39 paragraph (2)
|
|
M
|
|
15 August 2010
(16 August )
|
Data supply
|
|
|
|
|
Data supply necessary for the issuance of the certificate usable when applying
for budgetary subsidy
|
10K56
|
E, T
|
|
Data supply by financial institution on opening and closing of current account
|
eGiro
|
T
|
|
Data supply about the sale of new means of transport specified in the VAT Act,
for customers, who are resident in other member state of the EC, having no community
registration number.
|
10A88
|
M3, E2, T2
|
|
20 August 2010
(23 August)
|
Tax Return
|
|
|
|
|
Tax return for monthly, quarterly, annual filers of tax liabilities towards the
budget.
|
1001
|
M1, M2, M3, E, T
|
|
VAT return on the amount of VAT liability, the amount of entitlement for refund
(for monthly and quarterly filers)
|
1065
|
M3, E2, T2
|
|
VAT return on purchases made in other member state of the EC for taxpayers and
non-taxpayer legal entities liable to pay tax, for taxpayers having no Community
tax number who made purchases, of new means of transport that are not qualified
as passenger car, of and motorcycle subject to registration provided by VAT Act
article 20 paragraph (1) section d)
|
1086
|
M0, M1, M2, E1, E3, T1, T3, T4
|
|
Recapitulative statement on intra-community sales made in the territory of the
European Community, and on purchases made in the territory of the European Community.
|
10A60
|
M3, E2, T2
|
|
Tax return on the gambling tax of slot machines, and of gaming machines
|
1078
|
E, T
|
|
Tax return on application for certain budgetary benefits (budgetary subsidy,
consumer price subsidy)
|
1011
|
M1, M2, M3, E, T
|
|
Tax return for taxpayers obliged to file as provided by the Act XCVIII of 2006
on the safe and economical supply of medicine and medicinal tool and on the general
rules of trading in pharmaceuticals. (Gyftv.)
|
1051
|
E, T
|
|
Payment
|
|
|
|
Payment of value added tax
|
|
M3, E2, T2
|
|
Advance for corporate income tax (if advance is paid in monthly instalments)
|
|
T
|
|
Payment of gaming tax
|
|
E, T
|
|
Payment of fee for operating TV-set
|
|
E, T
|
|
Payment liability of the licensee of pharmaceutical trading (including those
applying for social security subsidy on infant nutrition too, the trader if it
is not identical with the trader of the infant nutrition,) business organization
having whole sale license for pharmaceuticals (including wholesalers of infant
nutrition) payment liability of person employing medicine publicizer, respectively
employing publicizer of medical aid.
|
|
E, T
|
|
Due date
|
Liability
|
Number of Tax Return
|
INDEX
|
|
12 September 2010
(13 September)
|
Tax Return
|
|
|
|
|
Monthly return on taxes, contributions, membership fees and other data in relation
with payments, benefits as provided by Taxation Act article 31 paragraph (2)
|
1008
|
M, E, T
|
|
Tax return of individual entrepreneurs not conducting supplementary activities
on contribution, membership fee and health care contribution, and of licensed
traditional small scale agricultural producers on contribution and membership
fee liabilities
|
1058
|
M2, M3, E
|
|
Payment
|
|
|
|
Personal income tax, surtax advance, withheld by the employer
|
|
M1, M2, M3, E, T
|
|
Personal income tax, surtax advance withheld by the paying agent
|
|
M1, M2, M3, E, T
|
|
Tax withheld from foreign individual
|
|
M1, M2, M3, E, T
|
|
Simplified contribution to public revenues
|
|
M1, M2, M3, E, T
|
|
Labour market contribution
|
|
E, T,
|
|
Health care contribution
|
|
M1, M2, M3, E, T
|
|
10% and/or 20% contribution payment liability in respect of START, START PLUSZ,
START EXTRA card holders
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by the employer (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by paying agent (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution for early retirement
|
|
E, T
|
|
Contribution of individual entrepreneur (membership fee, supplement of membership
fee) as provided by Social Security Contribution Act article 4 section b)
|
|
E
|
|
Health care service contribution paid by company
|
|
T
|
|
Health care service contribution paid by individual as Social Security Contribution
Act article 39 paragraph (2)
|
|
M
|
|
15 September 2010
|
Data supply
|
|
|
|
|
Data supply necessary for the issuance of the certificate usable when applying
for budgetary subsidy
|
10K56
|
M1, M2, M3, E, T
|
|
Data supply by financial institution on opening and closing of current account
|
eGiro
|
T
|
|
Data supply about the sale of new means of transport specified in the VAT Act,
for customers, who are resident in other member state of the EC, having no community
registration number.
|
10A88
|
M3, E2, T2
|
|
20 September 2010
|
Tax Return
|
|
|
|
|
Tax return for monthly, mid-year (quarterly), annual filers of tax liabilities
towards the budget.
|
1001
|
M1, M2, M3, E, T
|
|
VAT return on the amount of VAT liability, the amount of entitlement for refund
(for monthly filers)
|
1065
|
M3, E2, T2
|
|
VAT return on purchases made in other member state of the EC for taxpayers and
non-taxpayer legal entities liable to pay tax, for taxpayers having no Community
tax number who made purchases, of new means of transport that are not qualified
as passenger car, of and motorcycle subject to registration provided by VAT Act
article 20 paragraph (1) section d)
|
1086
|
M0, M1, M2, E1, E3, T1, T3, T4
|
|
Recapitulative statement on intra-community sales made in the territory of the
European Community, and on purchases made in the territory of the European Community.
|
10A60
|
M3, E2, T2
|
|
Tax return on the gambling tax of slot machines, and of gaming machines
|
1078
|
E, T
|
|
Tax return on application for certain budgetary benefits (budgetary subsidy,
consumer price subsidy).
|
1011
|
M1, M2, M3,
E, T
|
|
Tax return for taxpayers obliged to file as provided by the Act XCVIII of 2006
on the safe and economical supply of medicine and medicinal tool and on the general
rules of trading in pharmaceuticals. (Gyftv.)
|
1051
|
E, T
|
|
Payment
|
|
|
|
Payment of value added tax
|
|
M3, E2, T2
|
|
Advance payment for corporate income tax (if the tax advance is paid in monthly
instalments)
|
|
T
|
|
Payment of gaming tax
|
|
E, T
|
|
Payment fee for operating TV-set
|
|
E, T
|
|
Payment liability of the licensee of pharmaceutical trading (including those
applying for social security subsidy on infant nutrition too, the trader if it
is not identical with the trader of the infant nutrition,) business organization
having whole sale license for pharmaceuticals (including wholesalers of infant
nutrition)
Payment liability of licensee entitled to operate pharmacy of public service,
pharmacy of institution providing direct service for the population, of person
employing sales person publicizing medicines, respectively payment liability of
person employing sales person publicizing medical aid.
|
|
E, T
|
|
30 September 2010
|
Tax return
|
|
|
|
|
Tax return on the advance of environmental fee, respectively of the annual fee
liability
|
1050
|
E, T
|
|
Payment
|
|
|
|
Second instalment of tax levied on certain high value property items
|
|
M, E, T
|
|
Environmental fee
|
|
E, T
|
|
Due date
|
Liability
|
Number of Tax Return
|
INDEX
|
|
12 October 2010
|
Tax Return
|
|
|
|
|
Monthly return on taxes, contributions, membership fees and other data in relation
with payments, benefits as provided by Taxation Act article 31 paragraph (2)
|
1008
|
M, E, T
|
|
Tax return of individual entrepreneurs not conducting supplementary activities
on contribution, membership fee and health care contribution, and of licensed
traditional small scale agricultural producers on contribution and membership
fee liabilities
|
1058
|
M2, M3, E
|
|
Payment
|
|
|
|
Personal income tax, surtax advance, withheld by the employer
|
|
M1, M2, M3, E, T
|
|
Personal income tax, surtax advance withheld by the paying agent
|
|
M1, M2, M3, E, T
|
|
Tax withheld from foreign individual
|
|
M1, M2, M3, E, T
|
|
Simplified contribution to public revenues
|
|
M1, M2, M3, E, T
|
|
Labour market contribution
|
|
E, T,
|
|
Health care contribution
|
|
M1, M2, M3, E, T
|
|
10% and/or 20% contribution payment liability in respect of START, START PLUSZ,
START EXTRA card holders
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by the employer (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by paying agent (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution for early retirement
|
|
E, T
|
|
Contribution of individual entrepreneur (membership fee, supplement of membership
fee) as provided by b) Para 4 of Act on Social Security
|
|
E
|
|
Health care service contribution paid by company
|
|
T
|
|
Health care service contribution paid by individual as Social Security Contribution
Act article 39 paragraph (2)
|
|
M
|
|
Flat rate tax, advance for itemized flat tax
|
|
M1, M2, M3, E, T
|
|
Advance of simplified entrepreneurial tax
|
|
E3, T3
|
|
Advance of contribution for vocational training
|
|
E3, T3
|
|
Advance of bankers’ contribution
|
|
T
|
|
15 October 2010
|
Data supply
|
|
|
|
|
Data supply necessary for the issuance of the certificate usable when applying
for budgetary subsidy
|
10K56
|
M1, M2, M3, E, T
|
|
Data supply by financial institution on opening and closing of current account
|
eGiro
|
T
|
|
Data supply about the sale of new means of transport specified in the VAT Act,
for customers, who are resident in other member state of the EC, having no community
registration number.
|
10A88
|
M3, E2, T2
|
|
20 October 2010
|
Tax Return
|
|
|
|
|
Tax return for monthly, mid-year (quarterly), annual filers of certain tax liabilities
towards the budget.
|
1001
|
M1, M2, M3, E, T
|
|
VAT return on the amount of VAT liability, the amount of entitlement for refund
(for monthly filers)
|
1065
|
M3, E2, T2
|
|
VAT return on purchases made in other member state of the EC for taxpayers and
non-taxpayer legal entities liable to pay tax, for taxpayers having no Community
tax number who made purchases, of new means of transport that are not qualified
as passenger car, of and motorcycle subject to registration provided by VAT Act
article 20 paragraph (1) section d)
|
1086
|
M0, M1, M2, E1, E3, T1, T3, T4
|
|
Tax return on the gambling tax of slot machines, and of gaming machines
|
1078
|
E, T
|
|
Tax return on application for certain budgetary benefits (budgetary subsidy,
consumer price subsidy)
|
1011
|
M1, M2, M3,
E, T
|
|
Tax return for taxpayers obliged to file as provided by the Act XCVIII of 2006
on the safe and economical supply of medicine and medicinal tool and on the general
rules of trading in pharmaceuticals. (Gyftv.)
|
1051
|
E, T
|
|
Recapitulative statement on intra-community sales made in the territory of the
European Community, and on purchases made in the territory of the European Community.
|
1
|
M1, M2, M3,
E, T
|
|
Quarterly/annual tax return on data of consumer price subsidy in groups of services
for taxpayers liable to file quarterly / annual summary return in 2009.
|
1
|
E1, E2, E3,
T1, T2, T3
|
|
Data supply
|
|
|
|
Data supply by the Form trader (sub-trader).
|
ESZIG
|
M1, M2, M3,
E, T
|
|
Payment
|
|
|
|
Payment of value added tax
|
|
M3, E2, T2
|
|
Advance for corporate income tax (if advance is paid in monthly and quarterly
instalments)
|
|
T
|
|
Payment of gaming tax
|
|
E, T
|
|
Payment of fee for operating TV set
|
|
E, T
|
|
Payment liability of the licensee of pharmaceutical trading (including those
applying for social security subsidy on infant nutrition too, the trader if it
is not identical with the trader of the infant nutrition,) business organization
having whole sale license for pharmaceuticals (including wholesalers of infant
nutrition), of person employing sales person publicizing medicines, respectively
payment liability of person employing sales person publicizing medical aid.
|
|
E, T
|
|
Advance for rehabilitation contribution
|
|
M1, M2, M3,
E, T
|
|
Advance for innovation contribution
|
|
T
|
|
Company car tax
|
|
M, E, T
|
|
31 October 2010
(2 November)
|
Information
|
|
|
|
|
Information about the use of the amount transferred in favour of the beneficiary
according to the instruction of the taxpayer
|
09KOZ
|
T4
|
|
Due date
|
Liability
|
Number of Tax Return
|
INDEX
|
|
12 November 2010
|
Tax Return
|
|
|
|
|
Monthly return on taxes, contributions, membership fees and other data in relation
with payments, benefits as provided by Taxation Act article 31 paragraph (2)
|
1008
|
M, E, T
|
|
Tax return of individual entrepreneurs not conducting supplementary activities
on contribution, membership fee and health care contribution, and of licensed
traditional small scale agricultural producers on contribution and membership
fee liabilities
|
1058
|
M2, M3, E
|
|
Payment
|
|
|
|
Personal income tax, surtax advance, withheld by the employer
|
|
M1, M2, M3, E, T
|
|
Personal income tax, surtax advance withheld by the paying agent
|
|
M1, M2, M3, E, T
|
|
Tax withheld from foreign individual
|
|
M1, M2, M3, E, T
|
|
Simplified contribution to public revenues
|
|
M1, M2, M3, E, T
|
|
Labour market contribution
|
|
E, T,
|
|
Health care contribution
|
|
M1, M2, M3, E, T
|
|
10% and/or 20% contribution payment liability in respect of START, START PLUSZ,
START EXTRA card holders
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by the employer (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by paying agent (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution for early retirement
|
|
E, T
|
|
Contribution of individual entrepreneur (membership fee, supplement of membership
fee) as provided by b) Para 4 of Act on Social Security
|
|
E
|
|
Health care service contribution paid by company
|
|
T
|
|
Health care service contribution paid by individual as Social Security Contribution
Act article 39 paragraph (2)
|
|
M
|
|
15 November 2010
|
Data supply
|
|
|
|
|
Data supply necessary for the issuance of the certificate usable when applying
for budgetary subsidy
|
10K56
|
M1, M2, M3, E, T
|
|
Data supply by financial institution on opening and closing of current account
|
eGiro
|
T
|
|
Data supply about the sale of new means of transport specified in the VAT Act,
for customers, who are resident in other member state of the EC, having no community
registration number.
|
10A88
|
M3, E2, T2
|
|
20 November 2010
(22 November)
|
Tax Return
|
|
|
|
|
Tax return for monthly, mid-year (quarterly), annual filers on certain tax liabilities
towards the budget.
|
1001
|
M1, M2, M3, E, T
|
|
VAT return on the amount of VAT liability, the amount of entitlement for refund
(for monthly filers)
|
1065
|
M3, E2, T2
|
|
VAT return on purchases made in other member state of the EC for taxpayers and
non-taxpayer legal entities liable to pay tax, for taxpayers having no Community
tax number who made purchases, of new means of transport that are not qualified
as passenger car, of and motorcycle subject to registration provided by VAT Act
article 20 paragraph (1) section d)
|
1086
|
M0, M1, M2, E1, E3, T1, T3, T4
|
|
Recapitulative statement on intra-community sales made in the territory of the
European Community, and on purchases made in the territory of the European Community.
|
10A60
|
M3, E2, T2
|
|
Tax return on the gambling tax of slot machines, and of gaming machines
|
1078
|
E, T
|
|
Tax return on application for certain budgetary benefits (budgetary subsidy,
consumer price subsidy).
|
1011
|
M1, M2, M3,
E, T
|
|
Tax return for taxpayers obliged to file as provided by the Act XCVIII of 2006
on the safe and economical supply of medicine and medicinal tool and on the general
rules of trading in pharmaceuticals. (Gyftv.)
|
1051
|
E, T
|
|
Payment
|
|
|
|
Payment of VAT
|
|
M3, E2, T2
|
|
Payment of Corporate income tax (for monthly advance payers)
|
|
T
|
|
Payment of gambling tax
|
|
E, T
|
|
Payment of fee for operating TV-set
|
|
E, T
|
|
Payment liability of the licensee entitled to release medicine into free circulation,
respectively the trader (including those applying for social security subsidy
on infant nutrition too, if the trader is not identical with the trader of the
infant nutrition,) business organization having whole sale license for pharmaceuticals
(including wholesalers of infant nutrition) as well as payment liability of persons
having license for publicizing activities, respectively payment liability of those
employing person for publicizing medical aid.
|
|
E, T
|
|
Due date
|
Liability
|
Number of Tax Return
|
INDEX
|
|
12 December 2010
(13 December)
|
Tax Return
|
|
|
|
|
Monthly return on taxes, contributions, membership fees and other data in relation
with payments, benefits as provided by Taxation Act article 31 paragraph (2)
|
1008
|
M, E, T
|
|
Tax return of individual entrepreneurs not conducting supplementary activities
on contribution, membership fee and health care contribution, and of licensed
traditional small scale agricultural producers on contribution and membership
fee liabilities
|
1058
|
M2, M3, E
|
|
Payment
|
|
|
|
Personal income tax, surtax advance, withheld by the employer
|
|
M1, M2, M3, E, T
|
|
Personal income tax, surtax advance withheld by the paying agent
|
|
M1, M2, M3, E, T
|
|
Tax withheld from foreign individual
|
|
M1, M2, M3, E, T
|
|
Simplified contribution to public revenues
|
|
M1, M2, M3, E, T
|
|
Labour market contribution
|
|
E, T,
|
|
Health care contribution
|
|
M1, M2, M3, E, T
|
|
10% and/or 20% contribution payment liability in respect of START, START PLUSZ,
START EXTRA card holders
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by the employer (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution withheld by paying agent (membership fee, supplement of membership
fee)
|
|
M1, M2, M3, E, T
|
|
Contribution for early retirement
|
|
E, T
|
|
Contribution of individual entrepreneur (membership fee, supplement of membership
fee) as provided by b) Para 4 of Act on Social Security
|
|
E
|
|
Health care service contribution paid by company
|
|
T
|
|
Health care service contribution paid by individual as Social Security Contribution
Act article 39 paragraph (2)
|
|
M
|
|
Simplified contribution to public revenues
|
|
M
|
|
15 December 2010
|
Data supply
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Data supply necessary for the issuance of the certificate usable when applying
for budgetary subsidy
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10K56
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M1, M2, M3, E, T
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Data supply by financial institution on opening and closing of current account
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eGiro
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T
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Data supply about the sale of new means of transport specified in the VAT Act,
for customers, who are resident in other member state of the EC, having no community
registration number.
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10A88
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M3, E2, T2
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12 December 2010
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Tax Return
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Tax return on the supplement for the corporate income tax advance, on the supplement
of income tax of energy suppliers and on supplement for the local business tax
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1046
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E, T
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Tax return for monthly, mid year (quarterly), annual filers of certain tax liabilities
towards the budget.
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1001
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M1, M2, M3, E, T
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VAT return on the amount of value added tax liability, respectively entitlement
for refund (in case monthly filers)
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1065
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M3, E2, T2
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VAT return on purchases made in other member state of the EC for taxpayers and
non-taxpayer legal entities liable to pay tax, for taxpayers having no Community
tax number who made purchases, of new means of transport that are not qualified
as passenger car, of and motorcycle subject to registration provided by VAT Act
article 20 paragraph (1) section d)
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1086
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M0, M1, M2, E1, E3, T1, T3, T4
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Recapitulative statement on intra-community sales made in the territory of the
European Community, and on purchases made in the territory of the European Community.
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10A60
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M3, E2, T2
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Tax return on the gambling tax of slot machines, and of gaming machines
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1078
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E, T
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Tax return on application for certain budgetary benefits (budgetary subsidy,
consumer price subsidy).
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1011
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M1, M2, M3,
E, T
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Tax return for taxpayers obliged to file as provided by the Act XCVIII of 2006
on the safe and economical supply of medicine and medicinal tool and on the general
rules of trading in pharmaceuticals. (Gyftv.)
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1051
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E, T
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Payment
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Advance payment of local business tax
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T
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VAT payment
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M3, E2, T2
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Corporate income tax advance (if advance is paid monthly or if advance is paid
monthly but is liable to pay advance supplement
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T
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Supplement for corporate income tax advance
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T
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Advance payment of bankers’ contribution
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T
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Supplement of advance of bankers’ contribution
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T
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Supplement of advance of simplified entrepreneurial tax
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E3, T3
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Supplement of income tax of energy suppliers
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E, T
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Payment of gambling tax
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E, T
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Payment of fee for operating TV-set
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E, T
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Payment liability of the licensee entitled to release medicine into free circulation,
respectively the trader (including those applying for social security subsidy
on infant nutrition too, if the trader is not identical with the trader of the
infant nutrition,) business organization having whole sale license for pharmaceuticals
(including wholesalers of infant nutrition) as well as payment liability of persons
having license for publicizing activities, respectively payment liability of those
employing person for publicizing medical aid.
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E, T
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Payment of advance for liability resulting from the gradual risk taking of the
licensee of pharmaceutical trading (including those applying for social security
subsidy on infant nutrition too, the trader if it is not identical with the trader
of the infant nutrition).
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E, T
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31 December 2010
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Tax Return
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Advance for environmental fee
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1050
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E, T
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Payment
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Advance for environmental fee
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E, T
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[1] „According to the ruling of 806/B/2009 AB the e) column of page 1 of form
09K88 with the title „Annual Data supply of the organization disbursing the family
allowance” shall not be completed.
[2] To be filed together
 
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