According to the current rules, the tax authority deletes the tax number of a company - without a history of suspension of the tax number - if it determines that:
- the address declared by the company as its registered office is not real,
- the company has not declared its organizational representative to the tax authority,
- the organizational representative notified by the company is not a real person.
There may be a possibility of deleting the tax number even for the company that, despite being called twice by the tax authority and fined, does not comply with the obligation to publish the report. If the company does not publish the report, despite the fact that the tax authority has previously drawn its attention to this with two fines and a deadline of 30 and then 60 days, your tax number will be mercilessly deleted.
The "passivity" of taxpayers who do not fulfill their reporting and tax payment obligations (exceeding 365 days) is also punished by the tax authority by deleting the tax number, if the taxpayer does not submit the failed tax return within 180 days after the suspension of the tax number due to failure to report and pay taxes.
Although the suspension of the tax number precedes the cancellation of the tax number even if the KOCKERD questionnaire was completed and returned due to the undeliverability of the tax authority document - on two consecutive occasions due to the unknown addressee or the lack of a suitable mailbox. In such cases, the tax authority's sanction may also hit the company unexpectedly, since the NAV also announces its decision only through a notice.
Deletion of the tax number does not only mean the end of the operation of the business, but it also casts a 5-year shadow on the executive officer, member entitled to representation, or, in the case of Kft, zRt, on the member with voting rights or qualified majority influence of more than 50 percent, or on the shareholder of the company with the deleted tax number. The listed representatives and members of businesses whose tax numbers were canceled within the mentioned 5-year period cannot be representatives of a new business, because the tax authority will refuse to issue the tax number of the new business.
It should be noted in advance that the legal regulations regarding the consequences of the cancellation of the tax number are not completely consistent. In the following, the cancellation of the tax number must be judged depending on the interpretation.
The conditions and consequences of the cancellation of the tax number differ depending on whether the cancellation of the tax number is in accordance with Art. 24/A. § a or 24/B. is done on the basis of § Art. 24/A. § is preceded by the suspension of the tax number, while Art. 24/B. This does not apply to cancellation based on § The task of the tax authority is also different. Even when the tax number is suspended - not only when the cancellation becomes legal - you must notify the commercial court in order to register the fact and the starting date of the suspension in the company register. Art. 24/B of the tax number. in the case of cancellation pursuant to §, the civil court initiates the procedure for the cancellation of the taxpayer by notifying him of the cancellation.
Pursuant to § 91 of the Companies Act (Act V of 2006), if the company court learns based on the electronic notification of the state tax authority that the company's tax number has been legally deleted, the company court shall notify the company - the state tax authority at the latest within fifteen working days after its notification - declares it terminated. However, the declaration of liquidation does not result in the cancellation of the company, since the company court must continue the compulsory cancellation procedure after the order becomes final. (Article 116 of the Companies Act, point a)).
A company subject to forced liquidation proceedings may not carry out economic activities, and its highest body may not decide on the operation of the company under the compulsory liquidation procedure, the termination of the compulsory liquidation procedure, or the transformation of the company. The process of the compulsory cancellation procedure also differs depending on whether or not the company's senior officers and members are available, and depending on whether or not a claim is filed at the request of the company court.
If the senior official or the member can be found, then he is obliged to fulfill the tax obligations according to Art. The report does not have to be accepted by the body entitled to approval.
If the senior official or member of the company is unknown, the company court publishes an order in the Cégközlöny, which contains a request that anyone who has knowledge of the company's registered office, operations, or the residence of the representative to report it to the company court within thirty days of publication . If this measure does not lead to a result, the company court terminates the procedure and declares the company dissolved. (After that, it starts the forced deletion procedure.)
At the same time as the order publishing the compulsory liquidation procedure, the company court invites the creditors to report their claims. If no claim has been filed and there is no information about the company's assets, the company court will delete the company from the company register (if the company court determines that there are assets to be found, it will be divided among the members).
If a claim has been filed and the company court finds that the company's assets do not foreseeably cover the expected liquidation costs, or the company's assets cannot be found, it will delete the company from the company register.
If the company's assets can predictably cover the expected liquidation costs, but it probably has no assets due to a hedging transaction, or the company has employees, the company court terminates the compulsory liquidation procedure and initiates the initiation of liquidation proceedings against the company.
Tax reporting obligation
The corporate tax liability of a taxpayer obliged to register a company ceases upon deletion from the company registration, or in the case of liquidation or compulsory cancellation proceedings, on the day before the start of the liquidation or compulsory cancellation proceedings. By this date, the tax liability must be determined and the returns submitted according to the termination rules.
In the event of a liquidation procedure, the corporate tax declaration obligation exists 30 days after the start of the liquidation.
Taxpayers who are subject to the forced cancellation procedure must submit the tax return closing their activities - the day before the start date of the forced cancellation procedure - within 30 days after the start date of the forced cancellation procedure. At the same time as the tax declaration closing the activity, the tax declaration obligations for the periods preceding the period of the tax declaration closing the activity must also be fulfilled, the deadline for fulfillment of which has not yet expired when the declaration closing the activity is submitted.
In the case of a forced cancellation procedure ordered after a final settlement, the reporting obligation must be fulfilled according to the rules applicable to the final settlement. In the event of a liquidation procedure following a compulsory liquidation procedure, the declaration obligation must be fulfilled by applying the provisions of this Act on the compulsory liquidation procedure and the liquidation procedure provisions of the Act on Bankruptcy and Liquidation Procedures.
Taxpayers undergoing liquidation must submit the tax return closing their activities - the day before the start date of the liquidation - within 30 days of the start date of the liquidation, the final tax return at the same time as submitting the application for the cancellation of the company, but no later than 60 days after the balance sheet date of the report. At the same time, the accounting report must be deposited and published.
All other taxes (periods not yet covered by the declaration) for which the tax assessment period is one month, one quarter, must be declared within 30 days of the event that triggered the out-of-order tax declaration.
For the period between the tax return closing the activity and the tax return closing the liquidation, forced liquidation procedure or liquidation, the tax return obligation must be fulfilled according to the general provisions of Art. Taxpayers undergoing compulsory cancellation procedures are not subject to corporate tax from the day the compulsory cancellation procedure starts.
In general, the cancellation of the tax number does not occur during liquidation or liquidation, so the final returns must be submitted according to the category of other termination. With regard to the reporting period, only a date may be entered when the company still had a tax number - even a suspended one -. Here we must also talk about the fact that the forced cancellation procedure is not the same as canceling the tax number. The former is handled by the company court (practically, it comes as a third liquidation procedure alongside liquidation and liquidation), the latter by the tax authorities.
Of course, the described generalities run into obstacles in practice, each declaration must be dealt with separately.
Corporate tax declaration: the subject of corporate tax is the company that has not been canceled but still has a tax number. The only thing we can do is to file return 71 under the legal heading 'M' for other termination, marking the last day when the tax number still existed as the closing date. After its cancellation, the tax number is still kept in an active status for a few weeks so that returns can be sent to it.
Continuing the line, it is advisable to complete the VAT return for the period not yet covered by the tax number, also submitted under the legal title 'M'. If there is VAT that can be carried over to the next period, but cannot be reclaimed, and the tax number was suspended before the cancellation (this is usually the case), then it is not allowed to request a VAT allocation under the title of termination without legal successor.
Monthly data services are also affected by the question. Here, too, you can submit a periodic return on your own, also with code 'M'. Accounting for workers' wages is always a problem in such a case. We use the technical possibility that the insurance period of each employee on the M sheet may differ from the reporting period on the front page of the return. For a few weeks, the tax number is still active to the extent that the system can accept returns. If wages are still paid after that, it will be impossible to declare them. In such a situation, the only thing the company can do is to set aside the tax and contributions, and refer to its impossible status during a possible inspection.
The question arises: is it mandatory to terminate the employment relationship? There is no such legal obligation, however, if the goal is not to restore the company's tax number, then action must be taken, because it is not possible to declare taxes and contributions on wages in the absence of a tax number.
Finally, don't forget about return 1301, here too the 'M' code is the only one that can be used to submit a return for an incomplete tax year.
What about accounting?
The accounting law - subjectivity does not depend on a tax number, so in principle there is accounting even without a tax number.
After the tax number is deleted, a compulsory cancellation procedure will take place, or the compulsory cancellation procedure may turn into a liquidation procedure.
The tasks related to this can be found in the Accounting Act. Pursuant to this, in the case of the entrepreneur's forced cancellation procedure, the business year is the period from the day following the balance sheet date of the previous business year to the day before the start date of the forced cancellation procedure - as the balance sheet date.
The period of the compulsory cancellation procedure is considered to be one business year, regardless of its duration. If a liquidation procedure is ordered during the compulsory liquidation procedure, the day of the liquidation order is the starting day of the business year of the liquidation period.
So we have plenty of accounting work to do even without a tax number.
Restrictions on Members
For five years after the cancellation of the business company during the cancellation procedure, the person who was a leading official at the business company at the time of initiation of the cancellation procedure, in the year of cancellation, or in the year before the cancellation, cannot be a member with a share providing exclusive or majority influence:
- a member of another business company with a share that ensures exclusive or majority influence,
- member of a public limited company and member of a limited partnership,
- a senior official of another business company.
Termination procedure of Cégtv. 89-90. § 24/B. cancellation for the reason specified in Art. Paragraphs (1)-(6) of § 5.
Further consequences
For the invoices of taxpayers with canceled tax numbers, which were issued after the final cancellation of the tax number, the recipient of the invoice cannot exercise the right to deduct tax, since after the cancellation, the company must be regarded as having ceased to exist from a tax point of view, so the invoice issued by it is also not suitable for exercising the right of deduction .
The situation is different in case of suspension. The legal provisions deprive taxpayers with a suspended tax number of the opportunity to request a tax refund, tax refund or budget support. However, taxpayers who have a business relationship with them can exercise their right to deduct tax based on the invoices received from taxpayers with suspended tax numbers, if other conditions are met. Based on the above, before accepting an invoice, it is worth looking at the list of those with canceled but also suspended tax numbers on the NAV website.