A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) \u00e1ltal elk\u00e9sz\u00edtett, v\u00e1rhat\u00f3an m\u00e1rcius 15-\u00e9n el\u00e9rhet\u0151v\u00e9 v\u00e1l\u00f3 szem\u00e9lyi j\u00f6vedelemad\u00f3 (szja) bevall\u00e1si tervezeteket mintegy 250 ezer mag\u00e1nszem\u00e9lynek kell majd kieg\u00e9sz\u00edtenie olyan j\u00f6vedelmekkel \u00e9s fizet\u00e9si k\u00f6telezetts\u00e9gekkel, amelyek nem szerepelnek az ad\u00f3hat\u00f3s\u00e1g nyilv\u00e1ntart\u00e1s\u00e1ban – h\u00edvja fel a figyelmet a Moore Hungary ad\u00f3tan\u00e1csad\u00f3.<\/p>\n
Az MTI-hez eljuttatott t\u00e1j\u00e9koztat\u00e1suk szerint az szja-tervezet kieg\u00e9sz\u00edt\u00e9s\u00e9t minden \u00e9vben meg kell tennie az \u0151stermel\u0151knek, az \u00e1f\u00e1t fizet\u0151 mag\u00e1nszem\u00e9lyeknek \u00e9s a nem kisad\u00f3z\u00f3 egy\u00e9ni v\u00e1llalkoz\u00f3knak. Egyre jelent\u0151sebb azok t\u00e1bora is, akik k\u00fclf\u00f6ldr\u0151l sz\u00e1rmaz\u00f3 osztal\u00e9k- \u00e9s t\u0151kej\u00f6vedelmekben r\u00e9szes\u00fclnek, nekik szint\u00e9n ki kell eg\u00e9sz\u00edteni\u00fck a megaj\u00e1nlott ad\u00f3bevall\u00e1si tervezetet. A sz\u00fcks\u00e9ges adatokat legk\u00e9s\u0151bb m\u00e1jus 20-ig kell p\u00f3tolni.
\n A Moore Hungary azt is jelezte, hogy a koronav\u00edrus miatt a k\u00fclf\u00f6ld\u00f6n munk\u00e1t v\u00e1llal\u00f3k eset\u00e9ben is v\u00e1ltozhatnak az szja-bevall\u00e1sok. A korl\u00e1toz\u00e1sok miatt sok k\u00fclf\u00f6ld\u00f6n dolgoz\u00f3 magyar, illetve Magyarorsz\u00e1gon dolgoz\u00f3 k\u00fclf\u00f6ldi mag\u00e1nszem\u00e9ly otthonr\u00f3l, a munk\u00e1ltat\u00f3 orsz\u00e1g\u00e1t\u00f3l elt\u00e9r\u0151 orsz\u00e1gban v\u00e9gzett munk\u00e1t tavaly. Ha a k\u00fclf\u00f6ld\u00f6n v\u00e9gzett munka 183 napn\u00e1l r\u00f6videbb id\u0151szakra korl\u00e1toz\u00f3dott, az ad\u00f3ztat\u00e1si jog visszaker\u00fclhet az ad\u00f3\u00fcgyi illet\u0151s\u00e9g szerinti orsz\u00e1gba.
\n P\u00e9ldak\u00e9nt eml\u00edtett\u00e9k, hogy ha egy Ausztri\u00e1ban munkaviszonyban \u00e1ll\u00f3 a tev\u00e9kenys\u00e9g\u00e9t a j\u00e1rv\u00e1nyid\u0151szak sor\u00e1n t\u00f6bbs\u00e9g\u00e9ben magyar otthon\u00e1ban, home office-ban v\u00e9gezte, 2020-as j\u00f6vedelemad\u00f3j\u00e1t is Magyarorsz\u00e1gon kell megfizetnie.
\n A kik\u00fcldet\u00e9sben dolgoz\u00f3 munkav\u00e1llal\u00f3k eset\u00e9ben is el\u0151fordulhat, hogy a lez\u00e1r\u00e1sok miatt a tervezett id\u0151szakt\u00f3l elt\u00e9r\u0151 ideig kellett a munk\u00e1ltat\u00f3 orsz\u00e1g\u00e1n k\u00edv\u00fcl dolgozni. Az ilyen tev\u00e9kenys\u00e9get folytat\u00f3 c\u00e9geknek mindenk\u00e9ppen javasolt fel\u00fclvizsg\u00e1lni az \u00e9rintett munkav\u00e1llal\u00f3k tavalyi magyarorsz\u00e1gi ad\u00f3k\u00f6telezetts\u00e9g\u00e9t – hangs\u00falyozta Kocziha Andrea, a Moore Hungary ad\u00f3tan\u00e1csad\u00f3 partnere.<\/p>","protected":false},"excerpt":{"rendered":"
A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal \u00e1ltal elk\u00e9sz\u00edtett, v\u00e1rhat\u00f3an m\u00e1rcius 15-\u00e9n el\u00e9rhet\u0151v\u00e9 v\u00e1l\u00f3 szem\u00e9lyi j\u00f6vedelemad\u00f3 bevall\u00e1si tervezeteket 250 ezer mag\u00e1nszem\u00e9lynek kell majd kieg\u00e9sz\u00edtenie olyan j\u00f6vedelmekkel \u00e9s fizet\u00e9si k\u00f6telezetts\u00e9gekkel, amelyek nem szerepelnek az ad\u00f3hat\u00f3s\u00e1g nyilv\u00e1ntart\u00e1s\u00e1ban.<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"cikk_cimkek":[94],"content_flags":[],"content_icons":[],"class_list":["post-13014","post","type-post","status-publish","format-standard","hentry","category-erdmost","cikk_cimkek-adozas"],"acf":[],"_links":{"self":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/13014","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/comments?post=13014"}],"version-history":[{"count":0,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/13014\/revisions"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=13014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=13014"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=13014"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=13014"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=13014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}