Legal regulations related to the EKAER System

Amendments to Act XCII of 2003 on the Rules of Taxation

“Reporting obligation related to the transportation of goods on public roads

Section 22/E

(1) The following acts of public transportation performed by a vehicle subject to road toll payment:

a) acquisition of goods from another EU Member State to the territory of Hungary or acquisition for other purposes,
b) supply of goods from the territory of Hungary to another EU Member State or supplies for other purposes,
c) first supplies of goods subject to taxation in domestic trade, to other than end users

(hereinafter jointly: activities involving public road transportation) may only be pursued by taxpayers having a valid Electronic Public Road Trade Control System (Elektronikus Közúti Áruforgalom Ellenőrző Rendszer = EKAER, hereinafter EKAER) number.

(2) In order to have an EKAER number, taxpayers intending to pursue activities involving public road transportation are required to register to the state tax and customs authority, with the data content submitted in accordance with Annex 11.

(3) Taxpayers intending to pursue activities involving public road transportation are registered by the state tax and customs authority and an EKAER number is specified for them based on their submissions.

(4) The rules set out in paragraphs (1)-(3) shall be applied in case of risky foodstuffs even if such goods are transported by a vehicle not subject to road toll payment, and the weight of goods transported to the same consignee in the framework of a single delivery exceeds 200 kg or their value net of tax exceeds 250,000 HUF, and in case of other risky goods where such goods are transported by a vehicle not subject to road toll payment, and the weight of goods transported to the same consignee in the framework of a single delivery exceeds 500 kg or their value net of tax exceeds 1 million HUF.

(5) In the event that a taxpayer pursues the activity under paragraphs (1) a) and c) involving risky goods, and if such taxpayer pursues activities involving public road transportation as set out in paragraph (4), they are obliged to provide risk guarantee except for activities involving public road transportation for processing purposes.

(6) The following entities shall be released from the obligations specified in paragraphs (1)-(5):

a) motor vehicles of the Hungarian Defence Forces, the Military National Security Service, and also the law enforcement agencies specified in Act CXIII of 2011 on national defence and the Hungarian Defence Forces and on measures that may be introduced in the case of a special legal order, and the Parliamentary Guard,
b) official or staff cars of foreign armed forces staying or passing through Hungary for official service purposes, and those of international military headquarters established in Hungary, as well as motor vehicles of other organizations enjoying immunity following from international treaties and agreements, and based on reciprocity,
c) motor vehicles used in the prevention or elimination of damage caused by disasters specified by the Act on disaster management,
d) motor vehicles belonging under international treaties and agreements (NATO, Schengen Agreement), and reciprocity,
e) motor vehicles transporting non-commercial humanitarian relief cargo (free of charge).

(6a) The following taxpayers shall be exempt from the obligations specified in paragraphs (1)-(5)

a) the taxpayer if the weight of the food products shipped by them or shipped to them by a vehicle subject to road toll payment in the framework of a single delivery does not exceed 2500 kg or if the untaxed value does not exceed 2 million HUF
b) the taxpayer, if  the vehicle subject to road toll payment in the framework of a single delivery transports
ba) risky food products the weight of which does not exceed 200 kg or their untaxed price does not exceed 250 000 HUF,
bb) the weight of other risky goods does not exceed 500 kg or the untaxed price of 1 million HUF.

(7) Annex 11 contains the detailed rules for the reporting obligation related to the activities set out in paragraphs (1) and (4) and the risk guarantee under paragraph (5).

(8) Based on the taxpayer’s submission, the state tax and customs authority registers the following data to be included in EKAER:

a) EKAER number,
b) data of consignor (name, tax ID),
c) address of loading,
d) data of consignee (name, tax ID),
e) address of unloading (reception),
j) in case of the public road transportation of risky goods to domestic destinations, the data of the enterprise lawfully using the real property at the address of unloading in connection with the legal transaction concerned (name, tax ID), in the event that such enterprise is not identical with the consignee,
g) in case of the public road transportation of goods to domestic destinations, possible contact data for reporting arrival at the address of reception and – in case of public road transportation to another EU Member State – possible contact data for reporting the commencement of loading on the vehicle concerned (phone number, e-mail address),
h) in respect of any goods belonging to the EKAER number:
ha) general description,
hb) the customs tariff code (up to 4 digits; in case of risky goods, up to 8 digits) according to the text in effect at the time of reporting of Annex I (Combined Nomenclature) to Council Regulation (EEC) No. 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff,
hc) gross weight in kgs pertaining to each goods description (item),
hd) in case of transporting dangerous goods, the hazard label number,
he) article number of the goods concerned as used by the taxpayer, if available, for the easier identification of goods,
i) reason of the public road transportation of such goods, such as:
ia) supply of goods,
ib) acquisition of goods,
ic) processing,
id) other purpose,
j) in the event that the reason of the public road transportation of goods is the supply of goods or the acquisition of goods, the countervalue of goods, net of tax, pertaining to each goods description (item); in case of public road transportation for other purposes, the purchase price, net of tax, for each goods description (item), or the purchase price, net of tax, of a similar goods, and in the absence of such price, the production value net of tax,
k) registration number of the vehicle used for the public road transportation of the goods,

1) in case of transportation from another EU Member State to the territory of Hungary and from a domestic address of consignment to a domestic address of loading, the date and time of arrival of the vehicle used for goods transportation at the location of unloading (reception),

m) in case of transportation from the territory of Hungary to another EU Member State, the date and time of commencement of loading to the vehicle used for goods transportation.

(9) The taxpayer (the taxpayer’s legal representative/permanent proxy) shall apply for a user name and a password through the client gate in order to have access to the EKAER electronic interface. The submission under paragraph (2) can be effected by the taxpayer or the person for whom the taxpayer or the taxpayer’s legal representative/permanent proxy requested a user name and an associated password for submissions through the EKAER electronic interface.

(10) Each submission under paragraph (9) made by persons with a user name and password as required for reporting through the EKAER electronic interface shall be deemed as a legal statement made on the taxpayer’s behalf.

(11) The persons set out in paragraph (9) may make submissions until the taxpayer (the taxpayer’s legal representative/permanent proxy) withdraws their authorisations thereof through the EKAER electronic interface.” 

Section 88

(6) Goods in commercial quantities owned by VAT subjects may only be transported in possession of a document which serves as credible evidence for the origin of goods (especially a consignment note or invoice). The state tax and customs authority may oblige the person transporting goods in commercial quantities to make a statement on the identity of the VAT subject in whose favour such transportation is performed; may check the origin of goods and the existence of documents, which serve as credible proof of ownership by such VAT subject (especially a consignment note or invoice).

(6a) On the basis of the statement of the person transporting goods in accordance with paragraph (6), the state tax and customs authority may oblige the consignee, recipient, shipper and carrier involved in the transport of the goods to make a statement:

a) on the denomination and quantity of the transported goods,
b) on the denomination and registration number of the means of transport,
c) on the address of receipt and unloading
d) on the EKAER number and
e) – if the unloading address is not the seat, premise, branch of the VAT subject – the legal title of the use of property.

(6b) If so justified by risk factors, particularly by the type of cargo, a lack of agreement between the consignment and the place of destination, the quantities of the transported goods and the type of vehicle, an on-going execution procedure, intra-community trading activities pursued without a community tax number, indication of a non-registered business site as the place of unloading, and if the VAT subject involved in goods transportation refuses to make a statement under paragraph (6a), the state tax and customs authority may apply an official seal to the transport vehicle – except for livestock and highly perishable goods – in order to ensure the integrity of goods. Such official seal may be a package seal or a cargo bay seal provided with the stamp of the authority. In domestic territories, the state tax and customs authority may check the integrity of the official seal applied, and shall take measures to have it removed when the reason for applying it has ceased to exist.”                                                            

Section 172

(19a) In the event that a control by the state tax and customs authority establishes that the taxpayer has not complied with the obligation set out in Section 22/E (1)-(4) in respect of the goods transported or some part thereof, it respectively fulfils the declaration obligation incorrectly or with false data content or incompletely, then such goods or any undeclared part thereof shall be deemed as of uncertified origin, and the state tax and customs authority may impose a default penalty on the taxpayer in an amount up to 40 per cent of the value of goods of uncertified origin.”

Section 173

(1) If the tax authority imposes a default penalty related to entrepreneurship notification of individual or of other taxpayers, related to registration based activity or taxable activity exercised without tax number, the instruments of the activity carried out without notification, or without registration, or the stocks of goods and the results of product manufacture – except perishable goods or live animals – can be confiscated up to the extent of the fine, as its guarantee and of which the imposer of the penalty disposes in a resolution. The seizure is carried out by the tax authority in the presence of two official witnesses and minutes are taken up on the seized goods, belongings are locked or transported at the expense of the taxpayer.

In case the state and customs authority imposes a fine due to failure of obligation or to error or incorrect data as set in the 22/E. § (1)−(4), the transported goods – except for perishable goods or live animals – can be confiscated up to the extent of the penalty, as its guarantee and on which the imposer disposes a resolution. The state tax and customs authority takes minutes; the seized goods can be locked, or transported at the expense of the taxpayer. The penalty imposed by the state tax and customs authority in case of failure to comply with an obligation or mistaken or incorrect data sent in the 22/E. § (1)−(4), is communicated to the taxpayer being present or its representative, or its agent, employee and from the date of communication the penalty can be carried out without regard to appeal. “

Section 178

42. EKAER number: an identification number generated automatically by the Electronic Public Road Trade Control System (EKAER) after the public road transport of goods is reported, which identifies a given goods unit.

43. Risky goods: foodstuffs and other goods qualified as risky in a special regulation.

44. End user: a natural person buying goods in a quantity not exceeding personal needs, in order to use it for satisfying their private needs.

45. Consignee: VAT subject executing the acquisition of the product from other EU Member State to Hungarian territory or of the domestic sales.

46. Consignor: a VAT subject selling goods from the territory of Hungary to another EU Member State or performing the first domestic supply of goods subject to taxation, other than directly to end users; and an indirect customs representative / customs warehouse operator acting in lieu of a taxpayer not registered domestically in order to enforce VAT exemption.

47. Loader: a party loading the goods to the vehicle used for its public road transport.

48. Vehicle subject to road toll payment: a vehicle subject to road toll payment as set out in the act on distance-based tolls payable for the use of motorways, expressways and main roads.

49. Vehicle: a vehicle subject to road toll payment and any vehicle with lower gross vehicle weight, including trucks, towing vehicles and semi-trailer trucks, as well as any combination vehicles consisting of such vehicle and the trailer or semi-trailer towed by it.

50. Electronic Public Road Trade Control System (Elektronikus Közúti Áruforgalom Ellenőrző Rendszer = EKAER): An electronic system operated by the national tax and customs authority to check compliance with the tax liabilities associated with the public road transport of goods from another EU Member State to the territory of Hungary, from the territory of Hungary to another EU Member State, or within the territory of Hungary.

51. Recipient: Upon acquiring the product from other EU Member State to Hungarian territory or domestic sales, and not the consignee takes over the product, or, the product is acquired to HU territory from other EU Member State with different purpose, it is the person who takes over the product at the place of unloading. 

Section 205

(7) The reporting obligations in accordance with certain tax and other related acts, and Section 22/E and Sub-headings I-III of the Annex 11 of the Act LXXIV of 2014 amending the Act CXXII of 2010 on the National Tax and Customs Administration will be performed for the first time on 1 January 2015; and subsequently, for transports started afterwards.

(8) The guarantee in accordance with certain tax and other related acts, and point 3) of Sub-heading IV of Annex 11 of the Act LXXIV of 2014 amending the Act CXXII of 2010 on the National Tax and Customs Administration will be provided until 31 January 2015 for the first time on the basis of EKAER data recorded until this point. The underlying period for the establishment of the amount of guarantee will be counted from the first recording of data involving the obligation of providing guarantee from 1 January 2015. If the first recording that involves the obligation of guarantee takes place after 1 March 2015, the underlying period for the establishment of the amount of guarantee will be determined in accordance with point 3) of Sub-heading IV of Annex 11.

(9) Paragraph (19a) of Section 172, and Paragraph (1) of Section 173 of the Act LXXIV of 2014 amending the Act CXXII of 2010 on the National Tax and Customs Administration shall be applied as from 1 February 2015.” 

Annex 11

detailed rules of the obligations deriving from the pursuit of activities related to public road transport

I. PARTIES OBLIGED TO REPORT AND THE RANGE OF DATA TO BE REPORTED IN CASE OF PUBLIC ROAD TRANSPORTATION FROM A CONSIGNMENT ADDRESS IN ANOTHER MEMBER STATE OF THE EUROPEAN UNION TO AN ADDRESS OF RECEIPT IN THE TERRITORY OF HUNGARY

1. In order for the establishment of the EKAER number, the consignee shall report on the electronic surface of the EKAER the data defined in points b)-j) of Paragraph (8) of Section 22/E to the state tax and customs administration until the beginning of the transportation at the latest in cases where public transportation is executed for the purposes of intra-Community acquisition of goods from a consignment address in another Member State of the European Union to a domestic address of receipt. The consignee reports the data defined in point l) of Paragraph (8) of Section 22/E upon the arrival of the vehicle of transport at the address of unloading (receipt), but on the workday following the day of the arrival of the vehicle of transport at the address of unloading (receipt) at the latest. If it is not the consignee who receives the goods, the data defined in point l) of Paragraph (8) of Section 22/E are reported by the receiver upon the arrival of the vehicle of transport at the address of unloading (receipt), but on the workday following the day of the arrival of the vehicle of transport at the address of unloading (receipt) at the latest.

2. In order for the establishment of the EKAER number, the receiver shall report on the electronic surface of the EKAER the data defined in points b)-j) of Paragraph (8) of Section 22/E to the state tax and customs administration until the beginning of the transportation at the latest in cases where public transportation is executed for purposes other than the intra-Community acquisition of goods from a consignment address in another Member State of the European Union to a domestic address of receipt. The data defined in point k) of Paragraph (8) of Section 22/E must be reported on the electronic surface of the EKAER when the EKAER number is applied for, or later but until the start of transporting the goods at the latest. The data defined in point l) of Paragraph (8) of Section 22/E are reported by the receiver upon the arrival of the vehicle of transport at the address of unloading (receipt) but until the workday following the arrival of the vehicle of transport at the address of unloading (receipt) at the latest.

3. The party obliged to report will make the EKAER number generated as a result of reports on the basis of Points 1 and 2 available to the transporter or the party organizing the transport before the start of loading the goods to the vehicle.

4. The party obliged to report may modify the data defined in subpoint hc) of point h), in point j) and in point k) following the loading of the goods onto the vehicle of transportation and before the report on the arrival of the goods at the place of unloading (receipt) if the justification for such modifications are provided. The modification must immediately be reported following the realization of the circumstances which justify them. In the course of a control conducted by the state tax and customs authority the EKAER number must indicate the real, actual data and the party obliged to report is responsible for that.

5. The EKAER number is valid for 15 days from its establishment; therefore, the report of data in accordance with point l) of Paragraph (8) of Section 22/E is possible within this timeframe. The EKAER number ceases to be valid following the expiry of the deadline of 15 days.

II. PARTIES OBLIGED TO REPORT AND THE RANGE OF DATA TO BE REPORTED IN CASE OF PUBLIC ROAD TRANSPORTATION FROM A CONSIGNMENT ADDRESS IN THE TERRITORY OF HUNGARY TO AN ADDRESS OF RECEIPT IN ANOTHER MEMBER STATE OF THE EUROPEAN UNION

1. In order for the establishment of the EKAER number, the consignor shall report on the electronic surface of the EKAER the data defined in points b)-e) and h-j) of Paragraph (8) of Section 22/E to the state tax and customs administration until the start of loading at the latest in cases where public transportation is executed for the purposes of intra-Community supply of goods from a domestic consignment address to an address of receipt in another Member State of the European Union. The consignor reports on the electronic surface of the EKAER when the EKAER number is applied for or later but until the start of loading at the latest, the data defined in point k) of Paragraph (8) of Section 22/E. The data defined in point m) of Paragraph (8) of Section 22/E are reported by the consignor upon loading the goods onto the vehicle. If the loading is performed by a party different from the consignor, the data defined in point m) of Paragraph (8) of Section 22/E are reported by the loader upon the start of loading the goods onto the vehicle.

2. In order for the establishment of the EKAER number, the loader of the goods shall report on the electronic surface of the EKAER the data defined in points b)-e) and h)-j) of Paragraph (8) of Section 22/E to the state tax and customs administration until the beginning of loading the goods onto the vehicle at the latest in cases where public transportation is executed for purposes other than the intra-Community supply of goods from a domestic consignment address to an address of receipt in another Member State of the European Union. The data defined in points k) of Paragraph (8) of Section 22/E are reported by the loader on the electronic surface of the EKAER when the EKAER number is applied for, or later but until the start of loading at the latest. The data defined in point m) of Paragraph (8) of Section 22/E are reported by the loader upon the start of loading the goods onto the vehicle.

3. The party obliged to report will make the EKAER number generated as a result of reports on the basis of Points 1 and 2 available to the transporter or the party organizing the transport before the start of loading the goods to the vehicle.

4. The party obliged to report may modify the data defined in subpoint hc) of point h), in point j) and in point k) within the period of validity of the EKAER number if the justification for such modifications are provided. The modification must immediately be reported following the realization of the circumstances which justify them. In the course of a control conducted by the state tax and customs authority the EKAER number must indicate the real, actual data and the party obliged to report is responsible for that.

5. The EKAER number is valid for 15 days from its establishment; therefore, the report of data in accordance with point m) of Paragraph (8) of Section 22/E is possible within this timeframe. The EKAER number ceases to be valid following the expiry of the deadline of 15 days.

III. PARTIES OBLIGED TO REPORT AND THE RANGE OF DATA TO BE REPORTED IN CASE OF PUBLIC ROAD TRANSPORTATION FROM A CONSIGNMENT ADDRESS IN THE TERRITORY OF HUNGARY TO AN ADDRESS OF RECEIPT ALSO IN THE TERRITORY OF HUNGARY

1. In order for the establishment of the EKAER number, the consignor shall report on the electronic surface of the EKAER the data defined in points b)-j) of Paragraph (8) of Section 22/E to the state tax and customs administration until the start of loading the goods onto the vehicle at the latest, in cases where public transportation is executed for the purposes of supplying the goods to the first domestic tax subject who is not the end user of the goods from a domestic consignment address to a domestic address of receipt. The consignor reports on the electronic surface of the EKAER when the EKAER number is applied for or later but until the start of loading at the latest, the data defined in point k) of Paragraph (8) of Section 22/E. The consignee (receiver) reports the data defined in point l) of Paragraph (8) of Section 22/E upon the arrival of the vehicle of transport at the address of unloading (receipt), but on the workday following the day of the arrival of the vehicle of transport at the address of unloading (receipt) at the latest.

2. The party obliged to report will make the EKAER number generated as a result of reports on the basis of Points 1 available to the transporter or the party organizing the transport before the start of loading the goods to the vehicle.

3. The party obliged to report may modify the data defined in subpoint hc) of point h), in point j) and in point k) before the arrival of the goods at the place of unloading (receipt) if the justification for such modifications are provided. The modification must immediately be reported following the realization of the circumstances which justify them. In the course of a control conducted by the state tax and customs authority the EKAER number must indicate the real, actual data and the party obliged to report is responsible for that.

4. The EKAER number is valid for 15 days from its establishment; therefore, the report of data in accordance with point l) of Paragraph (8) of Section 22/E is possible within this timeframe. The EKAER number ceases to be valid following the expiry of the deadline of 15 days.

IV. THE RULES OF REPORTING RELATED TO EKAER IN CASE OF RISKY GOODS AND THE RULES PERTAINING TO RISK GUARANTEES

1. In the case of public road transportation of risky goods the EKAER number is established by the state tax and customs authority for only those taxpayers who or which

a)in respect of risky food products

aa)had reported its activities – including warehousing contractor activities – in its quality of food product entrepreneur operating the first storage unit in Hungary on the basis of the provisions of the Regulation of the Ministry of Rural Development (henceforward: MRD Regulation) on the provision of data on food manufacturing and trade.

ab)had complied with the obligation to report the first storage unit in Hungary in its quality of food product entrepreneur operating the first storage unit in Hungary in accordance with the provisions of the MRD Regulation, and

ac)complied with its obligations of providing guarantee in accordance with this section,

b)complied with its obligations of providing guarantee for other risky products in accordance with this section as defined in separate legal provisions.

2. In the case of public road transportation to a domestic unloading (receipt) address, the risk guarantee must be provided by the taxpayer realizing the intra-Community acquisition (including the entry of own goods from another Member State to Hungary) and the taxpayer realizing the first taxable domestic sale of goods – not directly to the end user.

3. The amount of guarantee must continuously be equal to or higher than the 15 percent of the aggregate untaxed value of the risky goods belonging under the EKAER numbers established at the time of reports in accordance with sections I and III and in the 60 days preceding the report (including the day of report) and under the EKAER numbers already existing and still valid at the time of arrival to the address of receipt or the loading of the goods. The taxpayer – when needed and on the basis of the continuously established risky product value data – supplements the amount of guarantee to achieve the amount defined above. The taxpayer who has not performed activities involving the provision of guarantees before, must provide the 15 percent of the untaxed value of the reported risky products when their activity requiring the provision of guarantee is reported for the first time. The amount of guarantee must be supplemented to the 15 percent of the untaxed value of the risky products affected by the given report until the 60th day of the first report involving the activities with the obligation to provide guarantee.

4. If – on the basis of point 2 – the taxpayer would be obliged to provide guarantees on the basis of several legal titles, they are only obliged to undertake the higher guarantee calculated on the basis of point 3.

5. The state tax authority makes it possible for the taxpayer obliged to provide guarantees to track the change in the amount of guarantee on the electronic surface established for the reports under the legal titles of sections I and III.

6. The state tax and customs authority does not generate another EKAER number for the taxpayer if it can be established that the guarantee does not cover the 15 percent of the net value of the products given in the new report.

7. The amount of guarantee can be deposited

a)by payment to a separate deposit account,

b)through guarantees undertaken by a financial institution, money circulation institution or investment firm and registered by the state taxation authority.

8. The following taxpayers are exempt from the obligation of providing guarantees

a)taxpayers featuring in the database of qualified taxpayers managed by the state tax authority

b)taxpayers who have operated for at least two years and feature in the database of taxpayers without public debts managed by the state tax authority and are not involved in the procedure of tax number suspension at the date when the reports in accordance with section I and III are filed.

9. The existence of the conditions of exemption is continuously monitored by the state tax authority. If the conditions of exemption do not exist any longer, the taxpayer must make the measures given in point 3-4 for the establishment of the EKAER number.

10. Following the provision of guarantee within 5 days from the end of each month the state tax authority supervises that the taxpayer providing the guarantee disposes of registered and net calculated tax arrears. In case there is a debt, the amount of the guarantee can be accounted on the debt. If the available amount of the guarantee does not cover all the debts of the taxpayer, the state tax authority at first accounts it to the personal income tax advance and the withheld tax of the individual or due order of the contributions of the individuals withheld by the payer, in the proportion of the amount of debts in case of identical due orders. The remaining amounts have to be accounted at first to the other tax arrears in their own due order, and in the proportion of the amount of debts in case of identical due orders. With the accounting of the guarantee on the date of attribution the debt is considered to be paid. So the taxpayer gets a notification to his electronic storage about the reduced or entirely used amount of the guarantee and after this the guarantee have to be completed again to the rate of point 3 in order to determine the EKAER numbers relating to future transactions.

11. The state tax authority arranges the retransfer of the amount of the guarantee and forwards its consent to the termination of the guarantee to the financial institution,

a) When the taxpayer is cancelled from the company register on the basis of an application submitted by the former owners of the company,

b) When an individual entrepreneurial activity is terminated on the basis of the application of the individual,

c) In respect of risky goods when the activities listed in paragraphs (1)-(4) of Section 22/E are terminated on the basis of the application of the taxpayer in which the taxpayer must issue a statement to the effect such an activity has not been pursued in the 60 days before the receipt of the application,

d) if the taxpayer complies with one of the exemption conditions given in point 8 after the provision of the guarantee on the basis of the application of the taxpayer.

12. The taxpayer may submit an application to reduce the guarantee. The amount of the guarantee can be reduced in case the available guarantee continuously exceeds in a period of 60 days the amount of guarantee specified in Section 3. In this case the amount of the collateral can be reduced to the rate prescribed in Section 3.

13. After the receipt of the application described under Points 11 and 12, the state tax authority examines whether the application is justified. Deadline to retransfer a part or the entire amount of the guarantee, termination of the warranty, or the consent to its modification is 30 days following the receipt of the application. The state tax authority exercises its retention right in respect of registered public debt held by the taxpayer, or, enforces the registered public debt under the guarantee contract.

14. The amount of the guarantee is not to be taken into account when the net payment is established in accordance with (1) of Section 167.

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