REGULATION BY THE MINISTER OF NATIONAL ECONOMY NO. 50/2014. (XII. 31.) ON THE OPERATION OF THE ELECTRONIC PUBLIC ROAD TRADE CONTROL SYSTEM
On the basis of the authorization of Paragraph (32) of Section 175 of the Act XCII of 2013 on the Rules of Taxation, and acting in my sphere of competence defined in Point 1 of Section 90 of the Government Regulation no. 152/2014 (VI. 6.) on the sphere of competence and authority of the members of the Government, I proceed to provide for the following rules:
1. General Provisions
1. § The effect of this regulation includes
a) compliance with the obligation to make data submissions on the electronic surface of EKAER and the obligation to submit changes there,
b) the order of generating EKAER numbers,
c) rules regarding the continuous establishment of the amount of risk guarantees,
d) rules regarding the guarantee contracts undertaken by financial institutions, payment institutions, investment firms.
2. § In the context of this regulation
1. transfer: Such a money circulation service in which the account of the paying party is debited and credited to the beneficiary on the basis of the authorization by the paying party,
2. bank working day: the day on which the client’s money circulation service provider is open and executes payment operations,
3. closing hours of a bank working day: the hours determined by the money circulation service provider until which payment orders are accepted,
4. EKAER electronic surface: the surface directly accessible for data through the Internet to persons defined in Paragraphs (1) and (2) of Section 3 and by the use of which
a) the legal representative, permanent trustee of the taxpayer undertaking to pursue activities involving road transport and the persons authorized by them to report or modify data comply with their obligation to submit data defined in Paragraph (8) of Section 22/E of the Act XCII of 2003 on the Rules of Taxation (henceforward: Act on RoT),
b) the legal representative, permanent trustee of the taxpayer undertaking to pursue activities involving road transport can – in regard their own activities – authorize persons appointed them to perform data submissions,
c) the legal representative, permanent trustee of the taxpayer undertaking to pursue activities involving road transport and the persons authorized by them can continuously keep track of the amount of available risk guarantee in accordance with the provisions of Paragraph (3) of Section 5,
5. payment order: the order given to the financial institution providing service to the paying party or the beneficiary to execute a payment operation,
6. guarantor: Financial institution, payment institution or investment firm seated in a Member State of the European Union or in a country party to the agreement on the European Economic Area.
2. Rules of making and modifying a submission
3. § The legal representative, permanent trustee of the taxpayer undertaking to pursue activities involving road transport in accordance with Section 22/E of the Act on RoT submits the data defined in Paragraph (8) of Section 22/E on the electronic surface of EKAER following their application for a user name and password through the Client Gateway, unless they are exempted from the submission of data on the basis of Section 22/E of the Act on RoT.
(2) The submission of data may also be performed by the person for whom a user name and password had been applied for by the legal representative, permanent trustee of the taxpayer undertaking to pursue activities involving road transport to submit data on the EKAER electronic surface in accordance with the rules of the Act on RoT. The taxpayer may also appoint such persons who are only authorized to modify data defined in Point 4 of Subheading I, Point 4 of Subheading II and Point 3 of Subheading III of Schedule No. 11 of the Act on RoT, and are only authorized to submit or modify data defined in Point k) of Paragraph (8) of Section 22/E.
3. The order of establishing an EKAER number
4. § (1) The EKAER number relates to the consignment transported by the same vehicle in such a way, that it is expressed in terms of the unit of goods that is transported to one customer (if an own product is being moved, to the owner of the product, and in case of lease work: to the recipient of the product) by means of one vehicle on the basis of the data submitted in accordance with Paragraph (8) of Section 22/E and Schedule 11 of the Act on RoT – when the transport destination is in Hungary, the products are transported to one particular location of receipt by means of moving the products once in this route. In case the product is transported by several vehicles (for instance, with a vehicle and a trailer it tows), each of the registration numbers are to be registered for one given EKAER number. One unit of products may contain several types of products identified by a customs tariff number.
(2) On the basis of a submission by the taxpayer, their legal representative, permanent trustee or persons appointed by them the EKAER number is generated on the electronic EKAER surface.
(3) In case of an abortive order, the EKAER number – within its 15 days of validity – may be invalidated by the taxpayer’s legal representative, permanent trustee, or the person appointed by them on the basis of Paragraph (2) of Section 3.
4. Handling risk security and defining its amount
5. § (1) The taxpayer obliged to provide a risk security on the basis of Subheading IV of Schedule 11 of the Act on RoT complies with their obligation according to Paragraph (5) of Section 22/E. § of the Act on RoT by payment to a separate escrow account or by providing a guarantee.
(2) The taxpayer is obliged to provide security under several legal titles on the basis of Point 4) of Subheading IV of Schedule No. 11 of the Act on RoT if it pursues activities in accordance with both Subheadings I and III of Schedule No. 11 of the Act on RoT. In this case the electronic EKAER surface determines the sphere of activity in connection which the amount of security is higher on the basis of the submissions made in the 60 days preceding the submission.
(3) The state tax authority registers the guarantee provided in accordance with the conditions given in Paragraph (3) of Section 6 as well as the guarantee paid to the separate escrow account. The deposited amount and the amount of guarantee complement each other; the amounts paid to the separate escrow account together with the amount in the guarantee contract must be equal to or more than the amount calculated on the basis of points 3-4 of Chapter IV of the Schedule No. 11 of the Act on RoT.
(4) If the taxpayer complies by transferring the amount of security to the separate escrow account, the state tax and customs authority acknowledges the amount of the payment order submitted before the closing hours of the bank working day on the next bank working day at the latest. In case the taxpayer indicates a settlement date different from the date of the bank working day of the payment order, the amount of the payment order is acknowledged by the state tax and customs authority on the bank working day following the day indicated.
(5) The amount of the security deposit may be continuously tracked on the EKAER electronic surface by the taxpayer, their legal representative, permanent trustee or the person authorized for submitting data. The current balance of guarantee, the 15% of the non-taxed value of the already reported risky products in the 60 days (including the day of the query) preceding the query can be queried on the electronic surface; besides, on the basis of these two data, the 15% of the non-taxed value of risky products that can still be reported without raising the amount of the guarantee. In case the authorized person attempts to submit data of risky products by surpassing this amount, the electronic surface sends an error message with the instruction to complete the amount of the guarantee, the EKAER number is not established and a new submission cannot be made.
(6) If the value of the goods was not originally determined in terms of Hungarian Forints, the person obliged to make the submission indicates the value on the electronic surface in Hungarian Forints and the conversion is made on the basis of the official exchange rate of the Central Bank of Hungary valid on the last day of the year preceding the year in subject. In case of a foreign currency not listed on the official currency rate chart of the Central Bank of Hungary, the conversion to Hungarian Forints takes place with the exchange rate published by the CBH in euros.
(7) The risk security qualifies as paid when the amount paid to the separate escrow account is credited, or the guarantee contract was registered by the state tax authority, but at the earliest when the guarantee comes to be valid.
(8) In case the state tax authority accounts the amount or a part of the amount provided as guarantee on the basis of point 10 of Subheading IV of Schedule No. 11 of the Act on RoT to compensate for the taxpayer’s outstanding tax debts, the taxpayer is notified about the carryover from the separate escrow account. The state tax authority also informs the taxpayer about the realization of a claim on the basis of the guarantee contract.
(9) In case of accounting risk guarantee for a tax debt, the date of settlement of the tax debt is the date of crediting the amount on the tax current account.
5. Security provided in the form of guarantee
6. § (1) The state taxation authority accepts only such guarantees which are provided by a guarantor that at the time of issuing the document on the guarantee
a) is not under a bankruptcy, liquidation, forced liquidation or forced de-registration procedure,
b) the tax number of whom has not been suspended in a legally binding way,
c) the operation of which has not been suspended by its supervising authority,
d) has a valid license to undertake guarantees.
(2) The taxpayer certifies the existence of conditions given in points c)-d) of Paragraph (1) by a declaration made by the guarantor.
(3) The guarantee
a) covers a pre-determined amount, this amount features on the document,
b) is valid until a specific deadline but for at least 60 days, but the document contains the starting and finishing date of validity,
c) is an original guarantee by means of which the guarantor undertakes the obligation to unconditionally pay its client’s debt defined in Point 10 of Subheading IV of Schedule 11 of the Act on RoT on the basis of a claim made by the tax authority and in accordance with the regulations on bank turnover, but within three banking days at the latest to the public revenue account(s) indicated in the application,
d) identifies the state tax authority as the exclusive beneficiary of a payment demand,
e) is not retractable within the period of its validity or can only be retracted with the consent of the state tax authority,
f) contains the name of the guarantor providing the guarantee, its bank account number abd the name, address, payment account number and the tax number of the mandatory.
(4) In case the amount defined in point a) of Paragraph (3) is expressed in a currency different from Hungarian Forints, its conversion takes place with the official exchange rate of the Central Bank of Hungary (CBH) valid on the last day of the year preceding the year in subject. In case of a foreign currency not listed on the official currency rate chart of the Central Bank of Hungary, the conversion to Hungarian Forints takes place with the exchange rate published by the CBH in euros.
(5) No guarantee is acceptable if a special measure in accordance with Section 189 of the Act CCXXXVII of 2013 on Credit Institutions and Financial Enterprises is being taken against the credit institution providing the guarantee.
(6) A guarantee issued in a language different from Hungarian is only acceptable with a certified Hungarian translation.
(7) If the guarantor organization no longer meets the conditions given in Paragraphs (1) and (3) within the timeframe of the validity of the guarantee, or if the state tax authority has executed the amount or part of the amount of the guarantee, the taxpayer is obliged to submit a new guarantee meeting the conditions, or obliged to make a payment to the separate escrow account.
(8) If the state tax authority receives information regarding the lack of pre-conditions regarding the guarantee organization, it electronically informs the taxpayer and simultaneously calls upon them to submit a document within 8 days to certify that the conclusion of a guarantee contract has been initiated with a guarantor meeting the conditions, and that the procedure is in progress, or to complete the amount by a payment to a separate escrow account. In case of a notification, the taxpayer is authorized to make submissions up to the amount of the previously registered guarantee for a period of eight days from the receipt of the notification.
(9) In case the taxpayer fails to comply with the contents of the notification given in Paragraph (8), they may not continue to make submissions on the EKAER electronic surface after eight days from receipt. If the taxpayer does submit the certification document on the basis of the notification, but fails to register the new guarantee contract with the state tax authority, or fails to complete the amount of guarantee by a payment to the separate escrow account until the 60th day from the day of delivery, no EKAER number can be established for them after the 60th day following the delivery of the notification.
(10) In case the retransfer of security is due on the basis of point 11 of Subheading IV of Schedule No. 11 of the Act on RoT, the transfer is made to the taxpayer’s current account in case of a taxpayer obliged to open such an account. In case of a taxpayer that has ceased to exist (private entrepreneur ceasing their operation), the retransfer is made by the state tax and customs authority to the account indicated in the request or to a postal delivery address.
6. Data security and information
7. § (1) In case of a system breakdown in the EKAER electronic system, the state tax and customs authority immediately publishes a notification on its website on the system breakdown, and its starting and end time following the end of the breakdown.
(2) Before a cease of operation of the electronic system of the state tax authority due to system maintenance, and simultaneously with the occurrence of a maintenance demand, the state tax authority publishes a notification on the expected starting date and planned duration of the cease of operation due to maintenance and the range of temporarily unavailable services.