According to NAV, who is a trustworthy taxpayer?

The Hungarian Tax and Customs Office (NAV) qualifies a taxpayer as trustworthy taxpayer if the taxpayer meets certain conditions set out by the law. The trustworthy taxpayer title ensures many advantages for the taxpayer. For example, the upper limit of the applicable omission penalty and tax penalty is 50% less than the penalty which would be applied according to the general regulations.

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