{"id":1841,"date":"2019-02-27T11:44:15","date_gmt":"2019-02-27T11:44:15","guid":{"rendered":"https:\/\/wp.erdmost.hu\/2019\/02\/27\/kiket-ellenoriz-nav\/"},"modified":"2019-02-27T11:44:15","modified_gmt":"2019-02-27T11:44:15","slug":"kiket-ellenoriz-nav","status":"publish","type":"post","link":"https:\/\/erdmost.hu\/en\/2019\/02\/27\/kiket-ellenoriz-nav\/","title":{"rendered":"Kiket ellen\u0151riz a NAV?"},"content":{"rendered":"<p>A NAV id\u00e9n is figyelmet ford\u00edt az ad\u00f3z\u00f3k transzfer\u00e1r-k\u00e9pz\u00e9si gyakorlat\u00e1ra \u00e9s az ehhez kapcsol\u00f3d\u00f3 k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9re. A legnagyobb ad\u00f3teljes\u00edtm\u00e9ny\u0171 ad\u00f3z\u00f3kat, kiemelked\u0151 k\u00f6lts\u00e9gvet\u00e9si hat\u00e1suk miatt ugyancsak folyamatosan kell monitorozni. A munkaer\u0151-k\u00f6lcs\u00f6nz\u00e9ssel kapcsolatos vissza\u00e9l\u00e9sek miatt a NAV a csal\u00e1rd foglalkoztat\u00f3khoz bejelentett munkav\u00e1llal\u00f3k jogviszony\u00e1t, az abban bek\u00f6vetkez\u0151 v\u00e1ltoz\u00e1sokat nyomon k\u00f6veti, hogy az ad\u00f3kiker\u00fcl\u00e9sre haszn\u00e1lt \u201efoglalkoztat\u00f3i\u201d l\u00e1ncolatokat felt\u00e1rja, v\u00e9dve ezzel a munkav\u00e1llal\u00f3k \u00e9rdekeit is.<\/p>\n<p>A NAV ellen\u0151rz\u00e9seit tov\u00e1bbra is kock\u00e1zatelemz\u00e9sen alapul\u00f3 differenci\u00e1lt fell\u00e9p\u00e9s jellemzi. Az egy\u00fcttm\u0171k\u00f6d\u0151, jogk\u00f6vet\u0151 ad\u00f3z\u00f3k hiba eset\u00e9n azonnali szankci\u00f3k helyett sz\u00e1m\u00edthatnak a NAV munkat\u00e1rsainak t\u00e1mogat\u00e1s\u00e1ra. Az ad\u00f3jogszab\u00e1lyokat sz\u00e1nd\u00e9kosan \u00e9s s\u00falyosan megs\u00e9rt\u0151 ad\u00f3z\u00f3kkal szemben azonban tov\u00e1bbra is hat\u00e1rozottan l\u00e9p fel a hivatal.<\/p>\n<p>A NAV kock\u00e1zatelemz\u00e9sei alapj\u00e1n kiemelt figyelmet ford\u00edt az \u00e9p\u00edt\u0151ipari v\u00e1llalkoz\u00e1sokra, a szem\u00e9lysz\u00e1ll\u00edt\u00f3kra, a sz\u00e1ll\u00e1shely-szolg\u00e1ltat\u00f3kra, a szerz\u0151i jogv\u00e9delemhez kapcsol\u00f3d\u00f3 jogs\u00e9rt\u00e9sek felder\u00edt\u00e9s\u00e9re, az \u201ead\u00f3zatlan\u201d j\u00f6ved\u00e9ki term\u00e9kek feketepiac\u00e1nak visszaszor\u00edt\u00e1s\u00e1ra, \u00e1facsal\u00e1ssal bonyol\u00edtott z\u00f6lds\u00e9g- \u00e9s gy\u00fcm\u00f6lcs-kereskedelmi \u00fcgyletek visszaszor\u00edt\u00e1s\u00e1ra.<\/p>\n<p>A NAV a t\u00e1mogat\u00f3 elj\u00e1r\u00e1sokat jellemz\u0151en a turizmusfejleszt\u00e9si hozz\u00e1j\u00e1rul\u00e1s alanyain\u00e1l; a 36 \u00f3r\u00e1s munkaviszony mellett dolgoz\u00f3 egy\u00e9ni v\u00e1llalkoz\u00f3kn\u00e1l, a foglalkoztat\u00f3kn\u00e1l, az alkalmazottak bejelent\u00e9s\u00e9re \u00e9s az ehhez kapcsol\u00f3d\u00f3 bevall\u00e1sokra f\u00f3kusz\u00e1lva rendeli el.<\/p>\n<p>Az online p\u00e9nzt\u00e1rg\u00e9peken, Online Sz\u00e1mla rendszeren, kezel\u0151szem\u00e9lyzet n\u00e9lk\u00fcli auhttps:\/\/erdmost.hu\/wp-content\/uploads\/2021\/06\/business-blog-session-cover-img-03.jpgat\u00e1kon, illetve az Elektronikus K\u00f6z\u00fati\u00e1ruforgalom-ellen\u0151rz\u0151 Rendszeren (EK\u00c1ER) kereszt\u00fcl \u00e9rkez\u0151 val\u00f3s idej\u0171 adatok elemz\u00e9s\u00e9vel a NAV-nak lehet\u0151s\u00e9ge van az ad\u00f3elker\u00fcl\u00e9s azonos idej\u0171 felt\u00e1r\u00e1s\u00e1ra, az ad\u00f3kij\u00e1tsz\u00e1sra specializ\u00e1l\u00f3dott t\u00e1rsas\u00e1gok kisz\u0171r\u00e9s\u00e9re \u00e9s a meg nem fizetett ad\u00f3bev\u00e9telek fedezet\u00e9nek biztos\u00edt\u00e1s\u00e1ra. Mindezzel nemcsak a k\u00f6lts\u00e9gvet\u00e9s, hanem a tisztess\u00e9ges gazd\u00e1lkod\u00f3k \u00e9rdekeit is v\u00e9di.<\/p>\n<p>A NAV tov\u00e1bbra is el\u0151re jelzi honlapj\u00e1n az Ad\u00f3traffipax rovatban, hogy mely id\u0151szakban \u00e9s helysz\u00edneken v\u00e9gez jogk\u00f6vet\u00e9si vizsg\u00e1latokat \u00e9s tart pr\u00f3bav\u00e1s\u00e1rl\u00e1sokat.<\/p>\n<p>A NAV legfontosabb feladata a k\u00f6lts\u00e9gvet\u00e9si bev\u00e9telek biztos\u00edt\u00e1sa, a gazdas\u00e1gi fejl\u0151d<span style=\"font-size:small\"><span style=\"color:#222222\"><span style=\"font-family:Arial, Helvetica, sans-serif\"><span style=\"font-style:normal\"><span style=\"font-variant-ligatures:normal\"><span style=\"font-variant-caps:normal\"><span style=\"font-weight:400\"><span style=\"letter-spacing:normal\"><span style=\"orphans:2\"><span style=\"text-transform:none\"><span style=\"white-space:normal\"><span style=\"widows:2\"><span style=\"word-spacing:0px\"><span style=\"background-color:#ffffff\"><span style=\"text-decoration-style:initial\"><span style=\"text-decoration-color:initial\">\u00e9s t\u00e1mogat\u00e1sa a rejtett gazdas\u00e1g \u00e9s az ad\u00f3elker\u00fcl\u00e9sek visszaszor\u00edt\u00e1s\u00e1val, valamint az \u00f6nk\u00e9ntes jogk\u00f6vet\u00e9s \u00f6szt\u00f6nz\u00e9se.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin:0px; -webkit-text-stroke-width:0px; text-align:justify\"><span style=\"font-size:small\"><span style=\"color:#222222\"><span style=\"font-family:Arial, Helvetica, sans-serif\"><span style=\"font-style:normal\"><span style=\"font-variant-ligatures:normal\"><span style=\"font-variant-caps:normal\"><span style=\"font-weight:400\"><span style=\"letter-spacing:normal\"><span style=\"orphans:2\"><span style=\"text-transform:none\"><span style=\"white-space:normal\"><span style=\"widows:2\"><span style=\"word-spacing:0px\"><span style=\"background-color:#ffffff\"><span style=\"text-decoration-style:initial\"><span style=\"text-decoration-color:initial\">&nbsp;<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) meghat\u00e1rozta azokat a szakm\u00e1kat \u00e9s gazd\u00e1lkod\u00f3i szektorokat, amelyek ellen\u0151rz\u00e9s\u00e9re id\u00e9n biztos, hogy sor ker\u00fcl. A NAV-hoz be\u00e9rkez\u0151 adatok ugyanis legink\u00e1bb ezeken a ter\u00fcleteken mutatnak kock\u00e1zatot a k\u00f6lts\u00e9gvet\u00e9si bev\u00e9telekre. Az internetes kereskedelem, a g\u00e9pj\u00e1rm\u0171- \u00e9s g\u00e9pj\u00e1rm\u0171alkatr\u00e9sz-kereskedelem, az alkalmazottak bejelent\u00e9se, a v\u00e1m- \u00e9s j\u00f6ved\u00e9ki szab\u00e1lyok betart\u00e1sa, az online sz\u00e1mlaadat-szolg\u00e1ltat\u00e1s kiemelt helyen szerepel az ellen\u0151rz\u00e9si tervben.<\/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":[15],"content_flags":[],"content_icons":[],"class_list":["post-1841","post","type-post","status-publish","format-standard","hentry","category-erdmost","cikk_cimkek-kozelet"],"acf":[],"_links":{"self":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/1841","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=1841"}],"version-history":[{"count":0,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/1841\/revisions"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=1841"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=1841"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=1841"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=1841"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=1841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}