Within the meaning of the exemption rule introduced with regard to the economic crisis erupted in the autumn of 2008, the so-called “zero tax certificate” was not a condition for the payment of contracts until 2011, if the debt stated on the tax certificate occurred after 30 September 2008. In respect of payments to be made after 31 December 2010, however, the original general rules shall be applied in the absence of an amendment to legislation. In relation of the topic, an interview with dr. Kovácsné, Anita Ihász, the tax consultant of our office was published in the annex to the business quarter of www.origo.hu portal. The article can be downloaded from the following link: http://www.origo.hu/jog/uzleti/20110314-alvallalkozo-csak-nullas-igazolassal-es-koztartozas-nelkul-kaphat-kifizetest.html

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