The Tax Department of the Mayor’s Office of the City of Debrecen draws the attention of entrepreneurs to the fact that the deadline for submitting local business tax returns and the deadline for advance payments for taxpayers who qualify as small entrepreneurs expires on Friday the 31st of May 2024.

At the same time, the difference between actual tax included in the return for the year 2023 and the advance tax already settled and the 2024, as well as the 2024 tax advance for small entrepreneurs subject to itemised taxation, can be paid without penalty. 

Entrepreneurs can only submit their tax returns electronically using the 23HIPAK form provided by  NAV, which can be downloaded from link https://nav.gov.hu/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/23HIPAK.

Exceptions to the mandatory electronic administration are primary producers, who can also submit their returns on paper. The return is considered to have been received by the deadline if it is posted by midnight on Friday or, if submitted electronically, sent until the due date using the General Forms Completion Kit (GFC). 


Author: Debrecen4U