Publikációk:

One of the most important basic documents of the obligation to submit the annual tax return is the ’14M30’ document, named „Summary certificate of the employer, payer for submitting the personal incom

24 February 2014

  1. New „product subject to product charges”

 

New „product subject to product charges” come into existence, if the customs heading in the 1st Schedule of Ktdt. or the first three number of the product charge code or the packaging code in the Product Charges Statute (hereinafter: vhr.) change in the course of the processing. The product charge of the used raw material can be refunded in certain cases and conditions.

 

2. Retail packaging product (packaging product of beverages)-new definition

According to the new definition, „retail packaging product” is the packaging product that is suitable for „retail packaging” with proper (normal) use and without further processing.

With this modification certain products do not belong to „retail packaging products” any more, because they are able to package these drinks, but they are not used for this purpose (e.g. flacon for cleaning supplies or honey).

 

3.  Wider concept of commercial printing paper

The new text of the law broadens the definition of „commercial printing paper”. The new definition from 1st January 2014:

‘commercial printing paper’ shall mean paper that contains commercial advertising (defined in the Act on the Basic Requirements and Certain Restrictions of Commercial Advertising Activities), and from the printed press products (defined in the Act on Media Services and on the Mass Media) periodical newspaper, other printed matter containing graphics, drawings or photographs, maps, printed postcard, welcome- and similar cards – excluding call card – printed calendar, printed business advertising material, catalogue, prospectus, advertising poster and similars, flyers and other printed matters containing text – including if these are a separate supplement of other printed matters. The following are not „commercial printing paper”:

a) journals and periodicals using less than 50% of their entire printed surface for commercial advertising,

b) journals and periodicals published by public benefit organizations and bodies of the central and local governments within their basic functions,

c) books and textbooks;

 

4. Changes in reusable packaging product, pallet

The regulation for „reusable packaging products” changed significantly.

On the „reusable packaging product” used as packaging for own purpose and imported from abroad shall not be paid product charge if it is exported back abroad in the same tax period.

If „reusable packaging product” as packaging are placed in the Hungarian market the product charges shall not be paid if the Environmental Authority put it on the Register of the Reusable Packaging Material upon the request of the user and it is used in the deposit system specified in the statute Nr. 209/2005.

A special rule applies to pallets within the „reusable packaging product”. If it is used as a packaging, there is not any product charge liability if it is put on the Register of the Reusable Packaging Material and it is used as reusable packaging for at least 365 days and it is documented properly.

 

5. Product charge warehouse- new option

 

The „product charge warehouse” enables the distributor of „products subject to product charges” and the user (who uses „products subject to product charges” in the course of the manufacturing) not to pay product charges when they perform their activities in a permitted, special territory, and they can claim refund of the already paid product charge if they put their products in an „industry product charge warehouse”.

 

The „product charge warehouse” can be commercial warehouse – for storage purposes, where at longest conservation, packaging activities can be carried on - and industry warehouse – where „products subject to product charges” can be produced. The detailed regulations are involved in the implementation of Ktdt.

 

The regulations for „product charge warehouse” enter into force on 1 July 2014. It gives easement mostly for the products produced/distributed abroad.