Updated NAV blacklist

The National Tax and Customs Administration (NAV) has released a renewed list of employers of undeclared employees and those with unorganized labor relations.

Undeclared employees

NAV continuously publishes on its website in the list of publications of taxpayers who employ undeclared employees the names, registered offices, tax numbers (employer name, address, tax identification number of a natural person without tax number) of taxpayers for whom a final or final administrative or judicial decision found that they had not complied with their obligation to notify the establishment of an employment relationship.

In addition to the above information, the state tax and customs authority will publish on its website the date of the decision determining the offense and the date on which it was made executive.

If the decision of the tax authority has been challenged in the administrative court, the data will be published on the basis of a final and enforceable decision of the court.

The tax authority will delete the taxpayer data published on its website, as long as the offense on which the publication was based has not been repeatedly committed by the taxpayer, two years after publication.

Here you can find an up-to-date posting list of taxpayers employing an undeclared employee.

Those with disorganized employment relationships

According to the law, one of the people with disorganized labor relations is one who, within the two years prior to the date of request for budget support,

• again,
• the same as before and
• due to an infringement committed on the same site

fines imposed by the tax authority or the court.

Repeated omissions will be understood to mean that historical and published omissions (which will not otherwise be included in the above list) will be final and enforceable two years apart.

In view of the above, since January 1, 2018, the State Tax and Customs Authority has been separately disclosing taxpayers in the publication list of undeclared employees who do not meet the requirement of regular labor relations of according to the Government Decree implementing the Public Finance Law.

The current list of taxpayers with unorganized employment relationships can be found here.

Source: Nav.gov.hu