Responses to Information Requests

Research Directorate, Immigration and Refugee Board of Canada, Ottawa

1. Documents Needed to Access Social Services

The website of the National Health Insurance Fund (Országos Egészségbiztosítási Pénztár, OEP) of Hungary indicates that the [translation] "Social Insurance Identification Code" (Társadalombiztosítási Azonosító Jelet, TAJ) is a personal identification code used in health care, social and health insurance, and the pension insurance programs (Hungary 16 Feb. 2017). In correspondence with the Research Directorate, a legal officer from the Hungarian Civil Liberties Union (HCLU) [Társaság a Szabadságjogokért, TASZ], a Hungarian human rights NGO founded in 1994 that "provides free legal aid assistance in more than 2000 cases per year" (HCLU n.d), indicated that the TAJ is the document that proves social service eligibility in Hungary (HCLU 17 Jan. 2018). The same source added that a person's TAJ card, "address card," and ID card are the documents required to access social services in Hungary (HCLU 17 Jan. 2018). For further information on the TAJ and access to healthcare in Hungary, see Response to Information Request HUN105849 of October 2017.

When asked what documents are required for access to invalidity annuity, old-age allowances, benefits for person in active age, and family benefits, the HCLU legal officer indicated the following:

invalidity annuity: ID card, address card, tax card/number, TAJ card/number, filled application form, various medical documents, statement on social benefits, employment certificate, proof of qualification;

old-age allowance: ID card, address card, tax card/number, TAJ card/number, filled application form, income certificate;

benefit for person in active age: ID card, address card, tax card/number, TAJ card/number, filled application form, proof of family status, statement on social benefits, information on those living in common household, medical documents, income certificate;

family benefits: ID card, address card, tax card/number, TAJ card/number, filled application forms, various medical documents, birth certificate, school attendance certificate. (HCLU 17 Jan. 2018)

Corroborating information could not be found among the sources consulted by the Research Directorate within the time constraints of this Response. Information specifically indicating the documents required to access housing could not be found among the sources consulted by the Research Directorate within the time constraints of this Response.

1.1 Requirements and Procedures to Obtain a Social Insurance Identification Code (TAJ)

The information in the following paragraphs was obtained from the website of the National Health Insurance Fund of Hungary:

The TAJ is issued at birth to Hungarian citizens born in Hungary, but individuals entitled to social services in Hungary who do not have one must apply for it. The following documents are required in order to apply for the TAJ:

• A document identifying the applicant, such as a personal identification certificate (temporary or permanent), a valid passport, or a driver's licence [translation] "in a card format";
• A document proving the applicant's domicile or place of residence, such as a domicile card.

The following documents may be required, as specified, by some applicants to the TAJ:

• A proof of payment of an administrative service fee, applicable, for instance, in replacements of lost, destroyed or damaged TAJ cards;
• A Hungarian registration card or a Hungarian residence permit if the applicant is a citizen of a country belonging to the European Economic Area (EEA), has a reported domicile in Hungary and if residence in Hungary exceeds three months, or if the applicant is a relative of an EEA citizen from a non-EEA country;
• A Hungarian residence permit [translation] "issued on the basis of an agreement concluded with an EEA member state to citizens enjoying the same legal status as a citizen of the member state";
• A document, such as "a form or official certificate," detailing the applicant's coverage by an EEA member state, Switzerland, or a state with an international agreement with Hungary, and that was issued before the applicant applies for the TAJ;
• A proof of payment "of a 6-month contribution," should the applicant be entitled to benefits through an agreement;
• An immigration or permanent residence permit, if the applicant is an immigrant in Hungary or a permanent resident of Hungary;
• A document or decision certifying refugee status if the applicant is a refugee;
• A document proving statelessness, together with a residence permit, if the applicant is a stateless individual.

As the case may be, the following [translation] "certification of underlying legal status" must be provided:

• A document certifying legal status as an insured person (for example: work contract, certificate of employment);
• Certification issued by the tax authority concerning payment of a health care service contribution for persons obligated to pay this contribution;
• A document certifying entitlement to Hungarian health insurance in case of a foreign applicant.

Should a representative having power of attorney apply for the TAJ on behalf of the applicant, then a document with [translation] "full probative force" or certified by a public notary that contains a power of attorney needs to be provided. A legal representative who applies for the TAJ on behalf of a minor must provide a [translation] "certificate" identifying the representative and an extract of the birth register for the minor (Hungary 16 Feb. 2017).

1.2 Requirements and Procedures for Hungarians Returning from Abroad

Information indicating whether there is a difference in the requirements and procedures for Hungarian citizens returning to Hungary from abroad, including waiting periods, could not be found among the sources consulted by the Research Directorate within the time constraints of this Response.

For information on the registration for the TAJ of Hungarian children born abroad, see Response to Information Request HUN105849 of October 2017.

For further information on the requirements and procedures to obtain a Hungarian domicile card, both for Hungarian and non-Hungarian nationals, see Response to Information Request HUN105199 of July 2015.

2. Tax Identification Number Card

The website of the Hungarian National Tax and Customs Administration (Nemzeti Adó-és Vámhivatal, NAV) explains that no payment can be made by an employer to individuals without a Tax Identification Number (TIN) (Hungary n.d.a). According to the same source, the "authority in charge of data provision" will not issue certificates of eligibility for tax allowances, tax exemptions and for tax and other benefits to an individual who does not produce a TIN (Hungary n.d.a).

Subsections 20(1) to 20(4) of Hungary's Act XCII of 2003 on the Rules of Taxation provides the following:

1. Private individuals not engaged in entrepreneurial activities, if not pursuing any activities that are subject to value added taxes and not having a tax identification number, prior to
   
   1. any revenues subject to income tax liability,
   2. applying for central subsidies,
   shall fill out the prescribed form to report their natural identification data and home address, furthermore the nationality of private individuals of citizenship other than Hungarian, to the state tax authority in order to receive their tax identification codes. The state tax authority shall be entitled to compare such notified natural identification data and home address with the information indicated in the private individual's personal identification document and official address card. On the basis of this notification, the state tax authority shall issue a tax identification code for the private individual within fifteen days and shall issue an official instrument therefor (hereinafter referred to as "tax identification card").
2. The state tax authority shall cross-reference the natural identification data and home address reported by taxpayers with the data on file at the central body operating the register of personal data and address records of citizens.
3. In respect of the tax identification code, the state tax authority shall issue a temporary tax identification card for a period of sixty days if the data reported by the private individual according to Subsection (1) differs from those received from the central body operating the register of personal data and address records of citizens.
4. In order to clarify the discrepancy described in Subsection (3) above, the state tax authority shall request the private individual to verify the information reported. If the information verified by the private individual and thereby corrected in the records of the state tax authority should fail to coincide with those in the personal data and address records, the state tax authority shall, without delay, contact the district office of competence according to the place of abode of the private individual. The state tax authority may grant an extension of sixty days for the temporary tax identification card if the discrepancy of data cannot be corrected within its original period of validity. (Hungary 2003)

The information in the following paragraph was obtained from an information document on tax identification numbers in Hungary produced by the Organisation for Economic Co-operation and Development (OECD):

Hungary issues TINs to individuals and to other entities, and TINs do not appear on individuals' Hungarian identification documents. The TIN in Hungary is a 10-digit block; the first digit indicates, with an "8," that the holder is an individual and not another entity. Digits 2 to 6 are "the number of days [elapsed] between the date 01/01/1867 and the date of birth of the individual." Digits 7 through 9 give a number attributed randomly to distinguish individuals born on the same day, while digit 10 is the "check digit" (OECD 17 Nov. 2017). Corroborating information could not be found among the sources consulted by the Research Directorate within the time constraints of this Response.

2.1 Requirements and Procedures to Obtain a TIN Card

According to the NAV website, in order to obtain a TIN, taxpayers must, in 2017, fill out the 17T34 form (Hungary n.d.a).

The information in the following paragraphs was obtained from a downloadable document on the NAV website that provides directives for filling out the 17T34 form:

Individual taxpayers must provide the following information:

• Citizenship;
• Surname and first name;
• Surname and first name at birth;
• "[F]ormer married surname";
• Place of birth;
• Date of birth;
• Mother's maiden surname and first name;
• Address of the place of abode or place of stay in Hungary, if any;
• Address of the place of abode in a foreign country, if the applicant is a foreign national with no place of abode in Hungary;
• Address where the tax card should be posted, if different from the other addresses provided.

Individuals can fill out electronic or hard copies of the 17T34 form. Applicants who choose to fill out hard copies must bring two copies of the form to the NAV's tax and custom directorate in any county or in Budapest, or, send them by mail to the same locations. Documents attesting the authenticity of the information provided on the form must be sent through postal mail along with the form, or must be presented to the NAV's office when the form is submitted in person. Applicants who wish to submit the form electronically must fill out a single copy of the form online, scan verifying documents and send them in electronic format. Should applicants fill the 17T34 form in order to change their personal information, whether online or in hard copies, they must provide, through the mail or by visiting a NAV office, the original of the former tax card (Hungary n.d.b).

A copy of the English version of the 17T34 form is attached to this Response.

Information on the procedures and requirements to apply for a TIN that are specifically related to Hungarians returning from abroad could not be found among the sources consulted by the Research Directorate within the time constraints of this Response.

This Response was prepared after researching publicly accessible information currently available to the Research Directorate within time constraints. This Response is not, and does not purport to be, conclusive as to the merit of any particular claim for refugee protection. Please find below the list of sources consulted in researching this Information Request.

References

Hungarian Civil Liberties Union (HCLU). 17 January 2018. Correspondence from a Legal Officer with the Research Directorate.

Hungarian Civil Liberties Union (HCLU). N.d. "About Us." [Accessed 18 Jan. 2018]

Hungary. 16 February 2017. Nemzeti Egészségbiztosítási Alapkezelő. "TAJ kártya igénylés, kiadás" (TAJ card application, issuing). Translated by the Translation Bureau, Public Works and Government Services Canada. [Accessed 9 Jan. 2018]

Hungary. 2003 (amended 2015). Act XCII of 2003 on the Rules of Taxation. Unofficial Translation by UniCredit. [Accessed 9 Jan. 2018]

Hungary. N.d.a. National Tax and Customs Administration. "Taxpayer Registration." [Accessed 9 Jan. 2018]

Hungary. N.d.b. National Tax and Customs Administration. Data Sheet for Uniquely Issuing Tax Identification Number, Customs Identification Number to Private Individuals, for Settling Data Discrepancies and Reporting Postal Address. [Accessed 9 Jan. 2018]

Organisation for Economic Co-operation and Development (OECD). 17 November 2017. "Hungary." Information on Tax Identification Numbers. [Accessed 9 Jan. 2018]

Additional Sources Consulted

Oral sources: Consultant in audit, tax, payroll and human resources in Budapest; Hungary – Embassy in Ottawa.

Internet sites, including: Amnesty International; ecoi.net; EU – European Commission; European Roma Rights Centre; Organisation for Economic Co-operation and Development; UN – Refworld; The World Bank.

Attachment

Hungary. N.d. National Tax and Customs Administration. "Data Sheet 17T34." [Accessed 9 Jan. 2018]