Many taxpayers are aware that if they are unable to pay their tax debt in a lump sum, the tax authority may, under certain conditions, grant full or partial debt relief, installment payments, or a payment deferral. However, did you know that in some cases, installment payments can be granted automatically, without the need for additional justification or supporting documentation?

Did you also know that the tax authority has the power to freeze or seize assets under interim protective measures at the very moment an audit is initiated, based on the presumed findings of the investigation? In such cases, assets belonging to an individual or a business may remain under protection for the entire duration of the prolonged audit process—potentially lasting years—causing financial distress before the taxpayer has had the chance to prove their position.

The legislator’s intention behind the introduction of interim protective measures was to prevent tax evasion by enabling the tax authority to secure future liabilities if it perceives that a taxpayer is intentionally delaying or obstructing the audit process. However, the tax authority often imposes such measures based on mere assumptions or unfounded projections—without solid evidence of any future obligations. Unfortunately, such discretionary decisions frequently result in unjust asset freezes.

This practice can severely impact a company’s financial stability and, in extreme cases, lead to insolvency. However, legal remedies are available to challenge such measures.

Our firm has extensive experience in handling payment relief applications. We provide representation in tax and judicial enforcement cases, including liquidation proceedings, whether you are defending against such actions or initiating enforcement or liquidation against a debtor as a creditor.

At Molnár & Márk Law Association, we provide comprehensive payment relief and legal support in other related areas as well. Below, we outline our key services for individuals and businesses facing tax enforcement or financial distress.

NAV payment concessions allow taxpayers to apply for reductions, deferred payments, or installment plans for outstanding debts. This measure helps businesses and individuals avoid liquidity crises while ensuring compliance with their tax obligations.

Tax Debt Installment Plan

If you or your company has accumulated a tax debt, you may be eligible for a structured installment plan, allowing repayment over an extended period. This reduces financial strain and ensures a more manageable repayment schedule.

Tax Payment Deferral

For those unable to pay their tax liabilities in one lump sum, tax payment deferral provides additional time to secure the necessary funds or arrange alternative financing without immediate enforcement actions.

NAV tax enforcement measures can include bank account freezes, asset seizures, and other compulsory collection actions when a tax debt remains unpaid. Our firm works to minimize the impact of these enforcement actions.

Tax Reduction (Equity-Based Tax Relief)

Tax reduction allows taxpayers to request a partial or full waiver of tax obligations on the grounds of financial hardship. This option is particularly beneficial for those facing serious financial distress.

Why Choose Us?

Molnár & Márk Law Association has extensive experience in handling tax-related matters for both individuals and businesses. Our goal is to ensure that our clients secure the most favorable terms possible when managing their tax obligations while avoiding unnecessary financial difficulties.

Contact us via our Contact page for tailored, legally sound solutions regarding payment relief, NAV payment concessions, tax debt installment plans, tax payment deferral, NAV tax enforcement, or tax reductions!