Az auhttps:\/\/erdmost.hu\/wp-content\/uploads\/2021\/06\/business-blog-session-cover-img-03.jpgatizmus a civil kedvezm\u00e9nyezettek \u00e9s a k\u00f6lts\u00e9gvet\u00e9si el\u0151ir\u00e1nyzat sz\u00e1m\u00e1ra tett felaj\u00e1nl\u00e1sokn\u00e1l nem m\u0171k\u00f6dik, javukra minden \u00e9vben rendelkezni kell.<\/p>\n
Az egyh\u00e1zak eset\u00e9ben m\u00e1jus 20-ig, egy alkalommal van lehet\u0151s\u00e9g arra, hogy az ad\u00f3z\u00f3 2018-ban tett rendelkez\u00e9se helyett \u00fajabb technikai sz\u00e1mos kedvezm\u00e9nyezettet jel\u00f6lj\u00f6n meg, vagy nyilatkozat\u00e1t visszavonja. Ha valaki nem k\u00edv\u00e1n \u00e9lni a t\u00f6bb \u00e9vre sz\u00f3l\u00f3 nyilatkozat jelentette k\u00f6nny\u00edt\u00e9ssel, ak\u00e1r minden \u00e9vben beny\u00fajthatja a bevett egyh\u00e1zra sz\u00f3l\u00f3 nyilatkozatot.<\/p>\n
Aki tavaly tett nyilatkozat\u00e1t id\u00e9n nem k\u00edv\u00e1nja m\u00f3dos\u00edtani, \u00fcresen kell hagynia a nyilatkozati lapon a kedvezm\u00e9nyezett technikai sz\u00e1ma, neve mez\u0151ket, ha pedig m\u00f3dos\u00edtani akarja, fel kell t\u00fcntetnie az \u00faj kedvezm\u00e9nyezett technikai sz\u00e1m\u00e1t a megfelel\u0151 mez\u0151ben.<\/p>\n
Aki tavalyi nyilatkozat\u00e1t id\u00e9n visszavonn\u00e1, mivel most nem k\u00edv\u00e1n technikai sz\u00e1mos bevett egyh\u00e1zra nyilatkozni, kor\u00e1bbi nyilatkozat\u00e1t visszavonhatja a nyilatkozati lapon is. A tavalyi rendelkez\u00e9s visszavon\u00e1sa ut\u00e1n id\u00e9n m\u00e1r nem lehet megjel\u00f6lni m\u00e1sik egyh\u00e1zat.<\/p>\n
Az szja 1+1 sz\u00e1zal\u00e9k felaj\u00e1nl\u00e1si rendszer\u00e9nek alapt\u00e9zise tov\u00e1bbra is az, hogy egy felaj\u00e1nl\u00e1si id\u0151szakban, kedvezm\u00e9nyezetti szf\u00e9r\u00e1nk\u00e9nt (civil szf\u00e9ra, technikai sz\u00e1mos szf\u00e9ra) csak egy-egy nyilatkozat ny\u00fajthat\u00f3 be. Ezt a szab\u00e1lyt kell alkalmazni a m\u00f3dos\u00edt\u00e1s lehet\u0151s\u00e9g\u00e9re is, teh\u00e1t m\u00f3dos\u00edtani is csak \u00e9vente egy alkalommal lehet a kor\u00e1bbi rendelkez\u0151 \u00e9vben \u00e9rv\u00e9nyes bevett egyh\u00e1zi nyilatkozatot – \u00edrja az ad\u00f3hat\u00f3s\u00e1g.<\/p>","protected":false},"excerpt":{"rendered":"
Az egyh\u00e1zak jav\u00e1ra tett 1 sz\u00e1zal\u00e9kos szja felaj\u00e1nl\u00e1st 2018 \u00f3ta mindaddig automatikusan figyelembe veszi a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV), am\u00edg a felaj\u00e1nl\u00f3 \u00fajabb nyilatkozattal meg nem jel\u00f6l egy m\u00e1sik technikai sz\u00e1mos kedvezm\u00e9nyezettet, vagy kor\u00e1bbi nyilatkozat\u00e1t vissza nem vonja, \u00edgy aki nem akar v\u00e1ltoztatni d\u00f6nt\u00e9s\u00e9n, nem kell \u00fajra beny\u00fajtania rendelkez\u00e9s\u00e9t – h\u00edvja fel a figyelmet a NAV a honlapj\u00e1n. <\/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":[26],"content_flags":[],"content_icons":[],"class_list":["post-1554","post","type-post","status-publish","format-standard","hentry","category-erdmost","cikk_cimkek-kozerdeku"],"acf":[],"_links":{"self":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/1554","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=1554"}],"version-history":[{"count":0,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/1554\/revisions"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=1554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=1554"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=1554"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=1554"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=1554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}