A t\u00e1j\u00e9koztat\u00e1s szerint ebben az \u00e9vben is hat\u00e1rozatot kapnak azok, akiknek a tavalyihoz k\u00e9pest v\u00e1ltozott a g\u00e9pj\u00e1rm\u0171ad\u00f3juk, akikn\u00e9l viszont v\u00e1ltozatlan az ad\u00f3 \u00f6sszege, azokat \u00e9rtes\u00edt\u00e9sben eml\u00e9kezteti a NAV a fizet\u00e9sre. Id\u00e9n az ad\u00f3t kerek\u00edt\u00e9s n\u00e9lk\u00fcl, forintban kell megfizetni; ha csak ez a k\u00fcl\u00f6nbs\u00e9g a tavalyihoz k\u00e9pest, akkor a NAV szint\u00e9n csak \u00e9rtes\u00edt\u0151 levelet k\u00fcld hat\u00e1rozat helyett. Nem kapnak sem hat\u00e1rozatot, sem \u00e9rtes\u00edt\u00e9st azok, akiket eg\u00e9sz \u00e9vre ad\u00f3mentess\u00e9g illet meg, \u00e9s ez a NAV nyilv\u00e1ntart\u00e1s\u00e1b\u00f3l meg\u00e1llap\u00edthat\u00f3. Ilyenek p\u00e9ld\u00e1ul az egyh\u00e1zi jogi szem\u00e9lyek, vagy egyes civil szervezetek. Nem kapnak levelet azok sem, akiknek mindegyik g\u00e9pj\u00e1rm\u0171ve ad\u00f3mentes. A hat\u00e1rid\u0151kre \u00e9rdemes odafigyelni, mert az ad\u00f3 k\u00e9sedelmes fizet\u00e9sekor m\u00e1r k\u00e9sedelmi p\u00f3tl\u00e9k n\u00f6velheti az \u00f6sszeget – hangs\u00falyozta az ad\u00f3hat\u00f3s\u00e1g.<\/p>\n
A g\u00e9pj\u00e1rm\u0171ad\u00f3t tov\u00e1bbra is a NAV-hoz kell befizetni, a 10032000-01079160 sz\u00e1m\u00fa, NAV Belf\u00f6ldi g\u00e9pj\u00e1rm\u0171ad\u00f3 bev\u00e9teli sz\u00e1ml\u00e1ra. Banki \u00e1tutal\u00e1skor az ad\u00f3sz\u00e1mot vagy az ad\u00f3azonos\u00edt\u00f3 jelet fel kell t\u00fcntetni a k\u00f6zlem\u00e9ny rovat elej\u00e9n, ha ez elmarad, akkor a NAV nem, vagy csak k\u00e9sedelmesen tudja a befizetett \u00f6sszeget a befizet\u0151h\u00f6z kapcsolni.<\/p>\n
A p\u00e9nzforgalmi sz\u00e1mla nyit\u00e1s\u00e1ra k\u00f6telezettek kiz\u00e1r\u00f3lag \u00e1tutal\u00e1ssal rendezhetik a befizet\u00e9st. Akik nem k\u00f6telezettek p\u00e9nzforgalmi sz\u00e1mla nyit\u00e1s\u00e1ra, azok fizethetnek banki \u00e1tutal\u00e1ssal, csekken, vagy az elektronikus fizet\u00e9seket \u00e9s elsz\u00e1mol\u00e1sokat biztos\u00edt\u00f3 alrendszeren (EFER-en) kereszt\u00fcl \u00e1tutal\u00e1ssal.<\/p>\n
A hat\u00e1rozatokat \u00e9s \u00e9rtes\u00edt\u00e9seket a NAV elektronikusan k\u00fcldi mindenkinek, aki elektronikusan el\u00e9rhet\u0151, a t\u00f6bbiek post\u00e1n kapj\u00e1k meg a pap\u00edrokat. A t\u00e1rhelyre \u00e9rkez\u0151 iratot \u00e9rdemes a „tart\u00f3st\u00e1rba” \u00e1thelyezni, mert a dokumentum csak 30 napig \u00e9rhet\u0151 el a t\u00e1rhelyen, ut\u00e1na t\u00f6rl\u0151dik – jelezte k\u00f6zlem\u00e9ny\u00e9ben a NAV. Ha valakinek olyan k\u00e9pvisel\u0151je, meghatalmazottja van, aki elj\u00e1rhat a g\u00e9pj\u00e1rm\u0171ad\u00f3val kapcsolatban, akkor a hat\u00e1rozatot csak a k\u00e9pvisel\u0151 kapja. Az eml\u00e9keztet\u0151 \u00e9rtes\u00edt\u00e9st az ad\u00f3z\u00f3 \u00e9s a k\u00e9pvisel\u0151 is megkapja. A felk\u00e9sz\u00fcl\u00e9s \u00e9rdek\u00e9ben a k\u00e9pvisel\u0151ket a NAV k\u00fcl\u00f6n is t\u00e1j\u00e9koztatja – k\u00f6z\u00f6lte a hivatal.<\/p>","protected":false},"excerpt":{"rendered":"
Id\u00e9n is az ad\u00f3hat\u00f3s\u00e1gt\u00f3l \u00e9rkeznek a g\u00e9pj\u00e1rm\u0171ad\u00f3val kapcsolatos \u00e9rtes\u00edt\u00e9sek, hat\u00e1rozatok a fizet\u00e9sre k\u00f6telezettekhez vagy k\u00e9pvisel\u0151j\u00fckh\u00f6z; az ad\u00f3 els\u0151 r\u00e9szlet\u00e9t m\u00e1rcius 15-ig, a m\u00e1sodikat szeptember 15-ig kell befizetni – h\u00edvta fel a figyelmet a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) szerd\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":[230],"content_flags":[],"content_icons":[],"class_list":["post-21839","post","type-post","status-publish","format-standard","hentry","category-erdmost","cikk_cimkek-adougyek"],"acf":[],"_links":{"self":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/21839","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=21839"}],"version-history":[{"count":0,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/21839\/revisions"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=21839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=21839"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=21839"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=21839"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=21839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}