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(Jun 07, 2012) A proposed Telecommunication Tax Bill was published in Hungary's official gazette on May 30, 2012. (Tamas Kulcsar, Hungary: Telecommunication Tax Bill Published, TAX NEWS SERVICE (May 31, 2012), International Bureau of Fiscal Documentation online subscription database.) It had been submitted to the legislature on May 11. (Tamas Kulcsar, Hungary: Telecommunication Tax Bill – Submitted to Parliament, TAX NEWS SERVICE (May 14, 2012).)
The bill contained provisions on several aspects of taxation of telecommunications, including defining the provision of public telecommunication services by means of an electronic network in Hungary as a taxable activity. The service provider will be the entity taxed, with the amount based on both the number of minutes the network is used and the number of messages involved. (Id.)
There will be several types of calls that are exempt from taxation:
· emergency calls;
· calls to and from charities;
· test calls; and
· calls totaling up to ten minutes each month when placed by an individual. (Id.)
The tax, which will become effective on July 1, 2012, will be capped at HUF700 (about US$2.89) a month for each individual subscriber and HUF2,500 (about US$10.30) for other subscribers. It will be collected by the 20th day of the month after the taxable service is provided. (Id.)
|Author:||Constance Johnson More by this author|
|Topic:||Taxation More on this topic|
|Jurisdiction:||Hungary More about this jurisdiction|
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Last updated: 06/07/2012