{"id":14848,"date":"2021-05-17T16:29:16","date_gmt":"2021-05-17T16:29:16","guid":{"rendered":"https:\/\/wp.erdmost.hu\/2021\/05\/17\/jarvany-miatt-meltanyolhato-igazolasi-kerelemmel-elkerulheto-szankcio\/"},"modified":"2021-05-17T16:29:16","modified_gmt":"2021-05-17T16:29:16","slug":"jarvany-miatt-meltanyolhato-igazolasi-kerelemmel-elkerulheto-szankcio","status":"publish","type":"post","link":"https:\/\/erdmost.hu\/en\/2021\/05\/17\/jarvany-miatt-meltanyolhato-igazolasi-kerelemmel-elkerulheto-szankcio\/","title":{"rendered":"J\u00e1rv\u00e1ny miatt m\u00e9lt\u00e1nyolhat\u00f3 igazol\u00e1si k\u00e9relemmel elker\u00fclhet\u0151 a szankci\u00f3"},"content":{"rendered":"<p>Mint a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal k\u00f6zlem\u00e9ny\u00e9ben eml\u00e9keztet, a koronav\u00edrus-j\u00e1rv\u00e1ny miatt kialakult helyzet a gazdas\u00e1g sz\u00e1mos \u00e1gazat\u00e1ra negat\u00edv hat\u00e1ssal van, ami kihat a v\u00e1llalkoz\u00e1sok, szervezetek ad\u00f3z\u00e1s\u00e1ra is. A P\u00e9nz\u00fcgyminiszt\u00e9rium \u00e9s a NAV speci\u00e1lis ad\u00f3\u00fcgyi k\u00f6nny\u00edt\u00e9ssel seg\u00edti azokat, akik emiatt nem tudj\u00e1k hat\u00e1rid\u0151ben teljes\u00edteni bevall\u00e1si \u00e9s besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9g\u00fcket.<o:p><\/o:p><\/p>\n<p>A koronav\u00edrus-j\u00e1rv\u00e1nyra hivatkoz\u00f3 igazol\u00e1si k\u00e9relem mentes\u00edthet a mulaszt\u00e1s jogk\u00f6vetkezm\u00e9nyei al\u00f3l a t\u00e1rsas\u00e1gi ad\u00f3, a kisv\u00e1llalati ad\u00f3, az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k \u00e9s az energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3ja, tov\u00e1bb\u00e1 a transzfer\u00e1r-dokument\u00e1ci\u00f3 eset\u00e9ben.<o:p><\/o:p><\/p>\n<p>Ha teh\u00e1t b\u00e1rmely ad\u00f3z\u00f3 \u00f6nhib\u00e1j\u00e1n k\u00edv\u00fcl nem tud eleget tenni a t\u00f6rv\u00e9nyben el\u0151\u00edrt hat\u00e1rid\u0151ben ad\u00f3bevall\u00e1si, valamint az ahhoz kapcsol\u00f3d\u00f3 ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g\u00e9nek, akkor lehet\u0151s\u00e9g van az igazol\u00e1si k\u00e9relem el\u0151terjeszt\u00e9s\u00e9re, hogy kimentse a mulaszt\u00e1st, \u00e9s ez\u00e1ltal mentes\u00fclj\u00f6n a mulaszt\u00e1s miatti szankci\u00f3k al\u00f3l.<o:p><\/o:p><\/p>\n<p>Ezen igazol\u00e1si k\u00e9relem elb\u00edr\u00e1l\u00e1sa egyszer\u0171s\u00f6dik abban az esetben, ha a COVID-19 j\u00e1rv\u00e1ny akad\u00e1lyozta a fenti k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9t \u00e9s a bevall\u00e1s, valamint a kapcsol\u00f3d\u00f3 befizet\u00e9s legk\u00e9s\u0151bb j\u00fanius 30-ig be\u00e9rkezik.<o:p><\/o:p><\/p>\n<p>Az igazol\u00e1si k\u00e9relmet az ad\u00f3bevall\u00e1s p\u00f3tl\u00e1s\u00e1val egyidej\u0171leg kell el\u0151terjeszteni.<o:p><\/o:p><\/p>\n<p>Fontos, hogy a mulaszt\u00e1s miatti k\u00e9sedelmi p\u00f3tl\u00e9k felsz\u00e1m\u00edt\u00e1sa auhttps:\/\/erdmost.hu\/wp-content\/uploads\/2021\/06\/business-blog-session-cover-img-03.jpgatikus, ez\u00e9rt az igazol\u00e1si k\u00e9relemben k\u00e9rni kell a k\u00e9sedelmi p\u00f3tl\u00e9k megfizet\u00e9se al\u00f3li mentes\u00fcl\u00e9st is vagy a p\u00f3tl\u00e9k felsz\u00e1m\u00edt\u00e1sa ut\u00e1n fizet\u00e9si kedvezm\u00e9nyi k\u00e9relmet lehet beny\u00fajtani.<o:p><\/o:p><\/p>\n<p>Az igazol\u00e1si k\u00e9relemnek nincs el\u0151\u00edrt form\u00e1ja, de a NAV a honlapj\u00e1n k\u00f6zz\u00e9tett mint\u00e1val \u00e9s hasznos inform\u00e1ci\u00f3kkal seg\u00edti annak el\u0151terjeszt\u00e9s\u00e9t:<o:p><\/o:p><\/p>\n<p>https:\/\/www.nav.gov.hu\/nav\/letoltesek_egyeb\/adatlap\/Egyes_adokotelezettse20180301.html<o:p><\/o:p><\/p>\n<p>A k\u00e9relmet az elektronikus kapcsolattart\u00e1sra k\u00f6telezett ad\u00f3z\u00f3 az e-Pap\u00edr szolg\u00e1ltat\u00e1son kereszt\u00fcl ny\u00fajthatja be.<o:p><\/o:p><\/p>\n<p>A m\u00e9lt\u00e1nyoss\u00e1g alapelv\u00e9t a NAV-nak valamennyi elj\u00e1r\u00e1sa minden szakasz\u00e1ban alkalmaznia kell, ahol ezt a t\u00f6rv\u00e9ny lehet\u0151v\u00e9 teszi.&nbsp; Ennek megfelel\u0151en az igazol\u00e1si k\u00e9relmek elb\u00edr\u00e1l\u00e1sakor is figyelembe veszi a koronav\u00edrus-j\u00e1rv\u00e1ny okozta neh\u00e9zs\u00e9geket, amelyek az ad\u00f3z\u00f3k sz\u00e9les k\u00f6r\u00e9t \u00e9rintik.<o:p><\/o:p><\/p>\n<p>Ha a NAV az igazol\u00e1si k\u00e9relemnek helyt ad, az egyen\u00e9rt\u00e9k\u0171 az eredeti hat\u00e1rid\u0151 betart\u00e1s\u00e1val.<o:p><\/o:p><\/p>\n<p>Ha az ad\u00f3z\u00f3 a bevall\u00e1si k\u00f6telezetts\u00e9g elmulaszt\u00e1sa miatt a KOMA-b\u00f3l auhttps:\/\/erdmost.hu\/wp-content\/uploads\/2021\/06\/business-blog-session-cover-img-03.jpgatikusan t\u00f6rl\u0151dik, de igazol\u00e1si k\u00e9relm\u00e9t a NAV elfogadja, akkor az ad\u00f3z\u00f3t ut\u00f3lag az adatb\u00e1zisba is visszahelyezi.<o:p><\/o:p><\/p>\n<p>J\u00e1rv\u00e1ny miatt m\u00e9lt\u00e1nyolhat\u00f3 igazol\u00e1si k\u00e9relemmel elker\u00fclhet\u0151 a szankci\u00f3<o:p><\/o:p><\/p>\n<p>A P\u00e9nz\u00fcgyminiszt\u00e9rium k\u00f6zlem\u00e9ny\u00e9ben foglaltak szerint az ad\u00f3bevall\u00e1s hat\u00e1rid\u0151n t\u00fali beny\u00fajt\u00e1sa eset\u00e9n elker\u00fclhet\u0151k a szankci\u00f3k, a sz\u00e1mviteli besz\u00e1mol\u00f3 let\u00e9tbe helyez\u00e9se mellett a r\u00e1 \u00e9p\u00fcl\u0151 bevall\u00e1sok beny\u00fajt\u00e1s\u00e1nak \u00e9s azokhoz kapcsol\u00f3d\u00f3 ad\u00f3 megfizet\u00e9sek hat\u00e1rideje is m\u00e1jus 31 \u2013 figyelmeztet a NAV.<o:p><\/o:p><\/p>\n<p>Mint a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal k\u00f6zlem\u00e9ny\u00e9ben eml\u00e9keztet, a koronav\u00edrus-j\u00e1rv\u00e1ny miatt kialakult helyzet a gazdas\u00e1g sz\u00e1mos \u00e1gazat\u00e1ra negat\u00edv hat\u00e1ssal van, ami kihat a v\u00e1llalkoz\u00e1sok, szervezetek ad\u00f3z\u00e1s\u00e1ra is. A P\u00e9nz\u00fcgyminiszt\u00e9rium \u00e9s a NAV speci\u00e1lis ad\u00f3\u00fcgyi k\u00f6nny\u00edt\u00e9ssel seg\u00edti azokat, akik emiatt nem tudj\u00e1k hat\u00e1rid\u0151ben teljes\u00edteni bevall\u00e1si \u00e9s besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9g\u00fcket.<o:p><\/o:p><\/p>\n<p>A koronav\u00edrus-j\u00e1rv\u00e1nyra hivatkoz\u00f3 igazol\u00e1si k\u00e9relem mentes\u00edthet a mulaszt\u00e1s jogk\u00f6vetkezm\u00e9nyei al\u00f3l a t\u00e1rsas\u00e1gi ad\u00f3, a kisv\u00e1llalati ad\u00f3, az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k \u00e9s az energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3ja, tov\u00e1bb\u00e1 a transzfer\u00e1r-dokument\u00e1ci\u00f3 eset\u00e9ben.<o:p><\/o:p><\/p>\n<p>Ha teh\u00e1t b\u00e1rmely ad\u00f3z\u00f3 \u00f6nhib\u00e1j\u00e1n k\u00edv\u00fcl nem tud eleget tenni a t\u00f6rv\u00e9nyben el\u0151\u00edrt hat\u00e1rid\u0151ben ad\u00f3bevall\u00e1si, valamint az ahhoz kapcsol\u00f3d\u00f3 ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g\u00e9nek, akkor lehet\u0151s\u00e9g van az igazol\u00e1si k\u00e9relem el\u0151terjeszt\u00e9s\u00e9re, hogy kimentse a mulaszt\u00e1st, \u00e9s ez\u00e1ltal mentes\u00fclj\u00f6n a mulaszt\u00e1s miatti szankci\u00f3k al\u00f3l.<o:p><\/o:p><\/p>\n<p>Ezen igazol\u00e1si k\u00e9relem elb\u00edr\u00e1l\u00e1sa egyszer\u0171s\u00f6dik abban az esetben, ha a COVID-19 j\u00e1rv\u00e1ny akad\u00e1lyozta a fenti k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9t \u00e9s a bevall\u00e1s, valamint a kapcsol\u00f3d\u00f3 befizet\u00e9s legk\u00e9s\u0151bb j\u00fanius 30-ig be\u00e9rkezik.<o:p><\/o:p><\/p>\n<p>Az igazol\u00e1si k\u00e9relmet az ad\u00f3bevall\u00e1s p\u00f3tl\u00e1s\u00e1val egyidej\u0171leg kell el\u0151terjeszteni.<o:p><\/o:p><\/p>\n<p>Fontos, hogy a mulaszt\u00e1s miatti k\u00e9sedelmi p\u00f3tl\u00e9k felsz\u00e1m\u00edt\u00e1sa auhttps:\/\/erdmost.hu\/wp-content\/uploads\/2021\/06\/business-blog-session-cover-img-03.jpgatikus, ez\u00e9rt az igazol\u00e1si k\u00e9relemben k\u00e9rni kell a k\u00e9sedelmi p\u00f3tl\u00e9k megfizet\u00e9se al\u00f3li mentes\u00fcl\u00e9st is vagy a p\u00f3tl\u00e9k felsz\u00e1m\u00edt\u00e1sa ut\u00e1n fizet\u00e9si kedvezm\u00e9nyi k\u00e9relmet lehet beny\u00fajtani.<o:p><\/o:p><\/p>\n<p>Az igazol\u00e1si k\u00e9relemnek nincs el\u0151\u00edrt form\u00e1ja, de a NAV a honlapj\u00e1n k\u00f6zz\u00e9tett mint\u00e1val \u00e9s hasznos inform\u00e1ci\u00f3kkal seg\u00edti annak el\u0151terjeszt\u00e9s\u00e9t:<o:p><\/o:p><\/p>\n<p>https:\/\/www.nav.gov.hu\/nav\/letoltesek_egyeb\/adatlap\/Egyes_adokotelezettse20180301.html<o:p><\/o:p><\/p>\n<p>A k\u00e9relmet az elektronikus kapcsolattart\u00e1sra k\u00f6telezett ad\u00f3z\u00f3 az e-Pap\u00edr szolg\u00e1ltat\u00e1son kereszt\u00fcl ny\u00fajthatja be.<o:p><\/o:p><\/p>\n<p>A m\u00e9lt\u00e1nyoss\u00e1g alapelv\u00e9t a NAV-nak valamennyi elj\u00e1r\u00e1sa minden szakasz\u00e1ban alkalmaznia kell, ahol ezt a t\u00f6rv\u00e9ny lehet\u0151v\u00e9 teszi.&nbsp; Ennek megfelel\u0151en az igazol\u00e1si k\u00e9relmek elb\u00edr\u00e1l\u00e1sakor is figyelembe veszi a koronav\u00edrus-j\u00e1rv\u00e1ny okozta neh\u00e9zs\u00e9geket, amelyek az ad\u00f3z\u00f3k sz\u00e9les k\u00f6r\u00e9t \u00e9rintik.<o:p><\/o:p><\/p>\n<p>Ha a NAV az igazol\u00e1si k\u00e9relemnek helyt ad, az egyen\u00e9rt\u00e9k\u0171 az eredeti hat\u00e1rid\u0151 betart\u00e1s\u00e1val.<o:p><\/o:p><\/p>\n<p>Ha az ad\u00f3z\u00f3 a bevall\u00e1si k\u00f6telezetts\u00e9g elmulaszt\u00e1sa miatt a KOMA-b\u00f3l auhttps:\/\/erdmost.hu\/wp-content\/uploads\/2021\/06\/business-blog-session-cover-img-03.jpgatikusan t\u00f6rl\u0151dik, de igazol\u00e1si k\u00e9relm\u00e9t a NAV elfogadja, akkor az ad\u00f3z\u00f3t ut\u00f3lag az adatb\u00e1zisba is visszahelyezi.<o:p><\/o:p><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>\u200b\u200b\u200b\u200b\u200b\u200b\u200bA P\u00e9nz\u00fcgyminiszt\u00e9rium k\u00f6zlem\u00e9nye szerint az ad\u00f3bevall\u00e1s hat\u00e1rid\u0151n t\u00fali beny\u00fajt\u00e1sa eset\u00e9n elker\u00fclhet\u0151k a szankci\u00f3k, a sz\u00e1mviteli besz\u00e1mol\u00f3 let\u00e9tbe helyez\u00e9se mellett a r\u00e1 \u00e9p\u00fcl\u0151 bevall\u00e1sok beny\u00fajt\u00e1s\u00e1nak \u00e9s azokhoz kapcsol\u00f3d\u00f3 ad\u00f3 megfizet\u00e9sek hat\u00e1rideje is m\u00e1jus 31 \u2013 figyelmeztet a NAV.<\/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 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