Tax on Rent for budapest apartment

My main tax advisor has always maintained that the health levy is not payable by non-residents in Hungary, but previous seemingly incomplete information from some other users of this site had caused me to question this. e.g. http://www.askaboutmoney.com/showthread.php?p=361312#post361312

From my research, Lee-m, I think it can be assumed that the health levy is not payable by those who don't live in Hungary, although as could be said of many things here, interpretation of the law is not always obvious - even by tax professionals!
 
the information which I have at the moment is saying the following:
- tax on rent 25%
- health levy 14%
the health levy is payable in case the annual income is higher then 1Mft (for the whole amount)
in case the tenant is a company, it has to deduce from the rent those taxes and pay them directly to the tax authorities - I can offset it in my yearly tax return.
I am looking for an official reference, or even a quota from a certified auditor (kpmg, EU, PC, d&t) in the matter in order to show it to the book keeper and avoid the payment of the extra 14% so if anyone has it, let him step forward...
 
It's absolutely true that if you choose the 25% option, then the health levy (EHO) is payable if your annual rental income is higher than 1M HUF. However, my tax advisor and also this part of the APEH website seem to indicate that only people who live in Hungary (belföldi magánszemély) need to pay the EHO:
[broken link removed]

(Section 2.e refers to rental income)
 
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