Az elm\u00falt ad\u00f3\u00e9vre vonatkoz\u00f3 t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1st az egyszeres, illetve kett\u0151s k\u00f6nyvvitelt vezet\u0151 ad\u00f3z\u00f3knak egyar\u00e1nt a 1829 sz\u00e1m\u00fa nyomtatv\u00e1nyon kell beny\u00fajtaniuk a NAV-hoz. Az egyszer\u0171s\u00edtett v\u00e1llalkoz\u00f3i ad\u00f3z\u00e1st (eva), a kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3j\u00e1t (kata) vagy a kisv\u00e1llalati ad\u00f3z\u00e1st (kiva) 2019 els\u0151 napj\u00e1t\u00f3l v\u00e1laszt\u00f3knak a 1871-es bevall\u00e1son kell sz\u00e1mot adniuk a v\u00e1laszt\u00e1st megel\u0151z\u0151, 2018-as t\u00e1rsas\u00e1gi ad\u00f3jukr\u00f3l. A hat\u00e1rid\u0151 ebben az esetben is m\u00e1jus 31-e.<\/p>\n
Azok a nonprofit szervezetek, valamint az egyh\u00e1zi jogi szem\u00e9lyek, amelyeknek tavaly nem volt v\u00e1llalkoz\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 bev\u00e9tel\u00fck, vagy ahhoz kapcsol\u00f3d\u00f3, elsz\u00e1molhat\u00f3 k\u00f6lts\u00e9g\u00fck, r\u00e1ford\u00edt\u00e1suk \u2013 azaz nincs t\u00e1rsas\u00e1giad\u00f3-alapjuk \u2013, a t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1st kiv\u00e1lthatj\u00e1k a TAONY nyilatkozattal m\u00e1jus 31-\u00e9ig. A hat\u00e1rid\u0151t elmulaszt\u00f3knak m\u00e1r csak a 1829-es t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1st lehet beny\u00fajtaniuk.<\/p>\n
A NAV a k\u00f6zelg\u0151 bevall\u00e1si hat\u00e1rid\u0151re szem\u00e9lyre szabott elektronikus lev\u00e9lben h\u00edvta fel azon v\u00e1llalkoz\u00e1sok figyelm\u00e9t, amelyek tavaly nem, vagy csak k\u00e9sedelmesen ny\u00fajtott\u00e1k be t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1sukat.<\/p>","protected":false},"excerpt":{"rendered":"
A v\u00e1llalkoz\u00e1soknak m\u00e1jus 31-\u00e9ig kell beny\u00fajtaniuk a t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1st \u00e9s gondoskodniuk a besz\u00e1mol\u00f3 let\u00e9tbe helyez\u00e9s\u00e9r\u0151l \u00e9s k\u00f6zz\u00e9t\u00e9tel\u00e9r\u0151l. A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal elektronikus \u00fczenetben h\u00edvta fel a tavalyi mulaszt\u00f3k, k\u00e9sve teljes\u00edt\u0151k figyelm\u00e9t a hat\u00e1rid\u0151re.<\/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-3090","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\/3090","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=3090"}],"version-history":[{"count":0,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/3090\/revisions"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=3090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=3090"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=3090"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=3090"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=3090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}