\u00dajabb 30 napot k\u00f6vet\u0151en pedig m\u00e1r az ad\u00f3sz\u00e1mot, majd a c\u00e9get is t\u00f6r\u00f6lhetik a c\u00e9gjegyz\u00e9kb\u0151l.<\/p>\n
Akett\u0151s k\u00f6nyvvitelt vezet\u0151 v\u00e1llalkoz\u00f3 k\u00f6teles a j\u00f3v\u00e1hagy\u00e1sra jogosult test\u00fclet \u00e1ltal elfogadott besz\u00e1mol\u00f3t az adott \u00fczleti \u00e9v m\u00e9rlegfordul\u00f3napj\u00e1t k\u00f6vet\u0151 \u00f6t\u00f6dik h\u00f3nap utols\u00f3 napj\u00e1ig (napt\u00e1ri \u00e9vvel megegyez\u0151 \u00fczleti \u00e9v eset\u00e9n m\u00e1jus 31-ig) let\u00e9tbe helyezni.<\/p>\n
Amennyiben a t\u00e1rsas\u00e1g eset\u00e9ben k\u00f6telez\u0151 a k\u00f6nyvvizsg\u00e1lat, akkor a k\u00f6nyvvizsg\u00e1l\u00f3i z\u00e1rad\u00e9kot vagy a z\u00e1rad\u00e9k megad\u00e1s\u00e1nak elutas\u00edt\u00e1s\u00e1t is tartalmaz\u00f3 f\u00fcggetlen k\u00f6nyvvizsg\u00e1l\u00f3i jelent\u00e9st is let\u00e9tbe kell helyezni \u2013 h\u00edvja fel a figyelmet Guly\u00e1s G\u00e1bor, az International Consulting Team Audit Kft. vezet\u0151 k\u00f6nyvvizsg\u00e1l\u00f3ja. Tov\u00e1bb\u00e1 az ad\u00f3zott eredm\u00e9ny felhaszn\u00e1l\u00e1s\u00e1ra (az osztal\u00e9k j\u00f3v\u00e1hagy\u00e1s\u00e1ra) vonatkoz\u00f3 hat\u00e1rozatot is let\u00e9tbe kell helyezni.<\/p>\n
A KSH adati szerint 2021-ben valamivel t\u00f6bb mint 527 ezer t\u00e1rsas v\u00e1llalkoz\u00e1s m\u0171k\u00f6d\u00f6tt Magyarorsz\u00e1gon. Ebb\u0151l v\u00e9lhet\u0151en a kor\u00e1bbi \u00e9vek statisztik\u00e1ib\u00f3l kiindulva (jellemz\u0151en kft.-k \u00e9s bt.-k) t\u00f6bb ezer olyan v\u00e1llalkoz\u00e1s lehet, amely nem teljes\u00edtette a besz\u00e1mol\u00f3 let\u00e9tbe helyez\u00e9s\u00e9t \u00e9s k\u00f6zz\u00e9t\u00e9teli k\u00f6telezetts\u00e9g\u00e9t 2022. m\u00e1jus 31-ig.<\/p>\n
Milyen szankci\u00f3k \u00e9rhetik a v\u00e1llalkoz\u00e1sokat?<\/strong> Ha az ad\u00f3z\u00f3 a felh\u00edv\u00e1s szerinti hat\u00e1rid\u0151ben a k\u00f6telezetts\u00e9g teljes\u00edt\u00e9s\u00e9t nem p\u00f3tolja, a NAV \u00fajabb 30 napos hat\u00e1rid\u0151vel 200 ezer forint mulaszt\u00e1si b\u00edrs\u00e1g kiszab\u00e1sa mellett ism\u00e9telten felh\u00edvja az ad\u00f3z\u00f3t a k\u00f6telezetts\u00e9g teljes\u00edt\u00e9s\u00e9re. (A mulaszt\u00e1si b\u00edrs\u00e1g kiszab\u00e1sakor figyelembe veszik a v\u00e1llalkoz\u00e1s ad\u00f3hat\u00f3s\u00e1gi min\u0151s\u00edt\u00e9s\u00e9t, \u00edgy p\u00e9ld\u00e1ul megb\u00edzhat\u00f3 ad\u00f3z\u00f3 eset\u00e9n ez 100 ezer, kock\u00e1zatos min\u0151s\u00edt\u00e9s\u0171 ad\u00f3z\u00f3n\u00e1l 260 ezer forint is lehet.) A mulaszt\u00f3 v\u00e1llalkoz\u00e1sok nem csak b\u00edrs\u00e1got kaphatnak, hanem versenyh\u00e1tr\u00e1nyba is ker\u00fclhetnek a t\u00f6bbi piaci szerepl\u0151vel szemben. P\u00e9ld\u00e1ul h\u00e1tr\u00e1nyba ker\u00fclhetnek egy t\u00e1mogat\u00e1s ig\u00e9nyl\u00e9se sor\u00e1n, magasabb kock\u00e1zati besorol\u00e1sba ker\u00fclhetnek egy hitelk\u00e9relem sor\u00e1n, vagy a hitelk\u00e9relemhez sz\u00fcks\u00e9ges min\u0151s\u00edt\u00e9s nem t\u00f6rt\u00e9nik meg addig, am\u00edg a t\u00e1rsas\u00e1g nem p\u00f3tolja a let\u00e9tbehelyez\u00e9si, k\u00f6zz\u00e9t\u00e9teli k\u00f6telezetts\u00e9g\u00e9t.<\/p>\n Sz\u00e1mos esetben el\u0151fordul, hogy a t\u00e1rsas\u00e1gok ugyan let\u00e9tbe helyezik \u00e9s k\u00f6zz\u00e9teszik a besz\u00e1mol\u00f3jukat, de arr\u00f3l nincs tudom\u00e1suk, hogy egy\u00e9bk\u00e9nt k\u00f6nyvvizsg\u00e1latra k\u00f6telezettek lenn\u00e9nek, \u00e9s \u00edgy k\u00f6nyvvizsg\u00e1l\u00f3i jelent\u00e9s n\u00e9lk\u00fcl teljes\u00edtik a besz\u00e1mol\u00f3 let\u00e9tbe helyez\u00e9s\u00e9t, ami szint\u00e9n gondot okozhat \u2013 h\u00edvja fel a figyelmet, az ICT Audit Kft. vezet\u0151 k\u00f6nyvvizsg\u00e1l\u00f3ja.<\/p>","protected":false},"excerpt":{"rendered":" T\u00f6bb sz\u00e1zezer forintos b\u00edrs\u00e1got kaphatnak azok a v\u00e1llalkoz\u00e1sok, amelyek nem k\u00e9sz\u00edtett\u00e9k el hat\u00e1rid\u0151re az el\u0151z\u0151 \u00e9vi besz\u00e1mol\u00f3jukat.<\/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 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\nAmennyiben az ad\u00f3hat\u00f3s\u00e1g azt \u00e1llap\u00edtja meg, hogy a t\u00e1rsas\u00e1g megs\u00e9rtette a besz\u00e1mol\u00f3 let\u00e9tbe helyez\u00e9si \u00e9s k\u00f6zz\u00e9t\u00e9teli el\u0151\u00edr\u00e1sait, akkor a k\u00f6vetkez\u0151k\u00e9ppen j\u00e1r el: A NAV 30 napos hat\u00e1rid\u0151vel felh\u00edvja az ad\u00f3z\u00f3t a k\u00f6telezetts\u00e9g teljes\u00edt\u00e9s\u00e9re. Ezen id\u0151 alatt a mulaszt\u00e1s szankci\u00f3 n\u00e9lk\u00fcl p\u00f3tolhat\u00f3.<\/p>\n
\nHa az ad\u00f3z\u00f3 a besz\u00e1mol\u00f3 let\u00e9tbehelyez\u00e9si, illetve k\u00f6zz\u00e9t\u00e9teli k\u00f6telezetts\u00e9g\u00e9nek az ism\u00e9telt felh\u00edv\u00e1sban szerepl\u0151 hat\u00e1rid\u0151n bel\u00fcl sem tesz eleget, az ad\u00f3hat\u00f3s\u00e1g az ad\u00f3z\u00f3 ad\u00f3sz\u00e1m\u00e1t hivatalb\u00f3l t\u00f6rli \u00e9s err\u0151l a c\u00e9gb\u00edr\u00f3s\u00e1got elektronikus \u00faton halad\u00e9ktalanul \u00e9rtes\u00edti \u00e9s kezdem\u00e9nyezi a c\u00e9g megsz\u0171ntnek nyilv\u00e1n\u00edt\u00e1s\u00e1t.
\nAmennyiben az ad\u00f3z\u00f3 a besz\u00e1mol\u00f3 let\u00e9tbehelyez\u00e9si, illetve k\u00f6zz\u00e9t\u00e9teli k\u00f6telezetts\u00e9g\u00e9t az ad\u00f3sz\u00e1m t\u00f6rl\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 hat\u00e1rozat v\u00e9glegess\u00e9 v\u00e1l\u00e1s\u00e1t megel\u0151z\u0151en teljes\u00edti, \u00fagy az ad\u00f3sz\u00e1m nem ker\u00fcl t\u00f6rl\u00e9sre – tette hozz\u00e1 Guly\u00e1s G\u00e1bor k\u00f6nyvvizsg\u00e1l\u00f3.<\/p>\n