Questions around NHR rejrction

I'm a Hungarian citizen planning to move to Portugal and apply for the NHR status. I'd probably work for a company in another EU country fully remotely (as a remote employee, not a freelancer with clients).

I read that tax returns for the previous 5 years have to be submitted. In the last 2 years, I haven't generated any taxable income as I was studying, therefore, I could only submit empty / nil tax returns  Could this be a reason for rejection? Would the tax authority accept other evidence (e.g. electricity bills) for proving that I wasn't living in Portugal?

Let's assume that my NHR application gets rejected but I'm already a fiscal resident who's about to spend 183+ days in Portugal this year, so I'd have to pay taxes in Portugal anyway. Does this mean (in case of a ~50K EUR income) that I would have to pay 45% income tax + 11% social security tax? Or I'm even responsible for paying the employer's 23.75% as a remote employee (in case my company doesn't have any presence in Portugal)?

Thanks a lot!
Hi Daniel, Welcome.

I don't think that is a reason for rejection. The Portuguese tax authority knows that you have not been tax resident in Portugal in the last 5 years. That is one of the conditions to get this tax statute. 

See here for more information:

The Portuguese Non-Habitual Residents Tax Regime