Csak azok a szervezetek kaphatnak j\u00f6v\u0151re szja 1 sz\u00e1zal\u00e9kos felaj\u00e1nl\u00e1st, amelyek eljuttatj\u00e1k a NAV-hoz a \u2019KOZ k\u00f6zlem\u00e9nyt m\u00e1jus 31-ig. A NAV elektronikus lev\u00e9lben is felh\u00edvta a szervezetek figyelm\u00e9t, nehogy valamely civilszervezet 2023-ban emiatt essen el a t\u00e1mogat\u00e1st\u00f3l.<\/p>\n
A 20KOZ k\u00f6zlem\u00e9nyben mindazon szja 1 sz\u00e1zal\u00e9kos \u00f6sszeg felhaszn\u00e1l\u00e1s\u00e1t jel\u00f6lni kell, amit a NAV 2020. janu\u00e1r 1-j\u00e9t\u0151l 2020. december 31-ig kiutalt a kedvezm\u00e9nyezettnek, illetve amit a kedvezm\u00e9nyezett a 19KOZ k\u00f6zlem\u00e9ny\u00e9ben esetlegesen tartal\u00e9kolt. A k\u00f6zlem\u00e9nyt m\u00e1jus 31-ig, elektronikus \u00faton kell elk\u00fcldeni a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatalnak.<\/p>\n
A 20KOZ k\u00f6zlem\u00e9ny \u00e9s kit\u00f6lt\u00e9si \u00fatmutat\u00f3ja a NAV honlapj\u00e1r\u00f3l let\u00f6lthet\u0151.<\/p>\n
Az elsz\u00e1mol\u00e1sra k\u00f6telezett kedvezm\u00e9nyezettek m\u00e1jusban k\u00e9t alkalommal kaptak elektronikus levelet a NAV-t\u00f3l az elsz\u00e1moland\u00f3 \u00f6sszegekr\u0151l, utolj\u00e1ra m\u00e1jus 16-\u00e1n.<\/p>\n
Ha a civilszervezet jogut\u00f3d n\u00e9lk\u00fcl megsz\u0171nik, soron k\u00edv\u00fcl kell elsz\u00e1molnia a 20KOZ k\u00f6zlem\u00e9nyben esetlegesen tartal\u00e9kolt \u00e9s a 2021. janu\u00e1r 1-j\u00e9t k\u00f6vet\u0151en kiutalt \u00f6sszegek felhaszn\u00e1l\u00e1s\u00e1r\u00f3l a 22MKOZ bizonylaton.<\/p>\n
El\u0151fordulhat, hogy a szervezet nem sz\u0171nik meg, azonban a kiutalt \u00f6sszegre nem tart ig\u00e9nyt \u00e9s a regisztr\u00e1ci\u00f3j\u00e1nak t\u00f6rl\u00e9s\u00e9t k\u00e9ri, ebben az esetben is a 22MKOZ bizonylaton kell elsz\u00e1molni \u00e9s a fel nem haszn\u00e1lt \u00f6sszeget a beny\u00fajt\u00e1ssal egy id\u0151ben visszafizetni.<\/p>\n
Ha a szervezet a hat\u00e1rid\u0151ig a k\u00f6zlem\u00e9nyt nem ny\u00fajtja be, illetve a k\u00f6zlem\u00e9ny\u00e9ben sz\u00e1mszaki hib\u00e1s adatokat k\u00f6z\u00f6l, vagy nem az elsz\u00e1moland\u00f3 \u00f6sszeget szerepelteti, \u00e9s azokat a NAV felh\u00edv\u00e1sa ellen\u00e9re nem jav\u00edtja, a hivatal kiz\u00e1rja a 2023. \u00e9vi kedvezm\u00e9nyezettek k\u00f6z\u00fcl.<\/p>","protected":false},"excerpt":{"rendered":"
H\u00f3nap v\u00e9g\u00e9ig kell elsz\u00e1molniuk a 2020-ban 1 sz\u00e1zal\u00e9kos felaj\u00e1nl\u00e1sokban r\u00e9szes\u00fclt civilszervezeteknek \u2013 h\u00edvta fel a figyelmet a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal k\u00f6zlem\u00e9ny\u00e9ben.<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"default","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":"default","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":[462,464],"cikk_cimkek":[94,26],"content_flags":[],"content_icons":[],"class_list":["post-41305","post","type-post","status-publish","format-standard","hentry","category-kiemelt","category-kozerdeku","cikk_cimkek-adozas","cikk_cimkek-kozerdeku"],"acf":[],"_links":{"self":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/41305","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=41305"}],"version-history":[{"count":1,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/41305\/revisions"}],"predecessor-version":[{"id":41307,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/41305\/revisions\/41307"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=41305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=41305"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=41305"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=41305"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=41305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}