The Hungarian government has submitted draft legislation to parliament that would introduce a risk classification system for taxpayers as part of its plans to streamline tax compliance. Under the system, taxpayers may be classified as reliable or risky, with certain advantages applying for those classified as reliable and certain disadvantages for those classified as risky. Reliable Taxpayers In order to be classified as reliable, the taxpayer must have been registered for tax purposes for at least 3 years and must meet a number of compliance conditions, including: Has not been subject to an enforcement procedure or enhanced tax authority supervision...