Bevallásibehajtási

Bevallásibehajtási is a Hungarian term that translates to "tax return enforcement" or "collection of tax declarations." It refers to the administrative and legal processes undertaken by the Hungarian tax authority, Nemzeti Adó- és Vámhivatal (NAV), to ensure individuals and businesses comply with their tax obligations, particularly in relation to filing tax returns and paying any taxes due.

This process is initiated when a taxpayer fails to submit a required tax return by the deadline, or if the submitted return indicates a tax liability that has not been paid. The NAV has various tools at its disposal to enforce these obligations. Initially, this might involve sending reminder notices and warnings. If compliance is not achieved, the NAV can proceed with more stringent measures.

These measures can include imposing penalties and late payment interest on the outstanding tax amount. In more severe cases, the NAV has the legal authority to initiate collection procedures. This can involve garnishing wages, seizing bank accounts, or placing liens on property. The ultimate goal of bevallásibehajtási is to recover unpaid taxes and ensure the fairness and integrity of the tax system by holding all taxpayers accountable. The specific procedures and penalties are governed by Hungarian tax law.