{"id":7464,"date":"2020-05-08T08:43:05","date_gmt":"2020-05-08T08:43:05","guid":{"rendered":"https:\/\/wp.erdmost.hu\/2020\/05\/08\/megjott-nav-figyelmeztetese-fontos-hatarido-kozeleg\/"},"modified":"2020-05-08T08:43:05","modified_gmt":"2020-05-08T08:43:05","slug":"megjott-nav-figyelmeztetese-fontos-hatarido-kozeleg","status":"publish","type":"post","link":"https:\/\/erdmost.hu\/en\/2020\/05\/08\/megjott-nav-figyelmeztetese-fontos-hatarido-kozeleg\/","title":{"rendered":"Megj\u00f6tt a NAV figyelmeztet\u00e9se, fontos hat\u00e1rid\u0151 k\u00f6zeleg!"},"content":{"rendered":"<p>Felaj\u00e1nl\u00e1sokat kiz\u00e1r\u00f3lag a NAV-n\u00e1l kor\u00e1bban regisztr\u00e1lt civil szervezetek, a technikai sz\u00e1mmal rendelkez\u0151 vall\u00e1si k\u00f6z\u00f6ss\u00e9gek \u00e9s a kiemelt k\u00f6lts\u00e9gvet\u00e9si el\u0151ir\u00e1nyzat kaphat, a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal honlapj\u00e1n valamennyi kedvezm\u00e9nyezett megtal\u00e1lhat\u00f3.<\/p>\n<p>A kor\u00e1bbi tapasztalatok alapj\u00e1n a legt\u00f6bben gyermekek gy\u00f3gy\u00edt\u00e1s\u00e1ra vagy \u00e1llatmenhelyeknek aj\u00e1nlj\u00e1k fel ad\u00f3juk egyik 1 sz\u00e1zal\u00e9k\u00e1t.<\/p>\n<p><strong>Gyorsabban kaphatj\u00e1k vissza az \u00e1f\u00e1t a kkv-k<\/strong><\/p>\n<p>A munkav\u00e1llal\u00f3k jelent\u0151s \u00e1tcsoportos\u00edt\u00e1s\u00e1val teljes\u00edti a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) a gazdas\u00e1gv\u00e9delmi akci\u00f3terv szerinti r\u00f6videbb \u00e1fakiutal\u00e1si hat\u00e1rid\u0151ket a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1soknak (kkv).<\/p>\n<p>Megjegyezt\u00e9k, hogy az ellen\u0151rz\u00e9st \u00e9s kock\u00e1zatelemz\u00e9st v\u00e9gz\u0151k \u00e1tcsoportos\u00edt\u00e1s\u00e1val azt is biztos\u00edtj\u00e1k, hogy csak a val\u00f3s, jogszer\u0171en ig\u00e9nyelt \u00f6sszegek ker\u00fcljenek vissza a v\u00e1llalkoz\u00e1sokhoz 30, illetve 20 nap alatt; a vissza\u00e9l\u00e9sszer\u0171, k\u00f6lts\u00e9gvet\u00e9snek k\u00e1rt okoz\u00f3 ad\u00f3z\u00f3kat pedig kisz\u0171rj\u00e9k a tisztess\u00e9ges ig\u00e9nyl\u0151k k\u00f6z\u00fcl.<\/p>\n<p>A P\u00e9nz\u00fcgyminiszt\u00e9rium k\u00e9r\u00e9se alapj\u00e1n a NAV azzal pr\u00f3b\u00e1l seg\u00edteni a jelenleg is m\u0171k\u00f6d\u0151 kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1soknak, hogy a visszaig\u00e9nyelt \u00e1f\u00e1t r\u00f6videbb id\u0151 alatt utalja ki. A NAV gyorsas\u00e1ga a jogalkot\u00f3 sz\u00e1nd\u00e9ka szerint t\u00e1mogatja a v\u00e1llalkoz\u00e1sok likvidit\u00e1s\u00e1t &#8211; hangs\u00falyozt\u00e1k.<\/p>\n<p>Az \u00e9rintett kkv-k az eddigi 75 nap helyett m\u00e1r 30 nap alatt megkaphatj\u00e1k a visszaig\u00e9nyelt p\u00e9nzt. Az ad\u00f3z\u00e1si el\u0151\u00e9let\u00fck alapj\u00e1n megb\u00edzhat\u00f3nak min\u0151s\u00edtett kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok pedig m\u00e9g kor\u00e1bban juthatnak az \u00f6sszeghez, 30 napr\u00f3l 20 napra is r\u00f6vid\u00fclhet a kiutal\u00e1s ideje. Akik a vesz\u00e9lyhelyzet el\u0151tt &#8211; a tisztess\u00e9ges ad\u00f3fizet\u0151k, \u00e9s a k\u00f6lts\u00e9gvet\u00e9s k\u00e1r\u00e1ra &#8211; megs\u00e9rtett\u00e9k az ad\u00f3szab\u00e1lyokat, azaz kock\u00e1zatos ad\u00f3z\u00f3knak sz\u00e1m\u00edtanak, tov\u00e1bbra is csak 75 napon bel\u00fcl kaphatj\u00e1k vissza az \u00e1f\u00e1t &#8211; figyelmeztetett a NAV.<\/p>\n<p>A jogosulatlan visszaig\u00e9nyl\u00e9sek kisz\u0171r\u00e9s\u00e9t \u00e9s a folyamat gyors\u00edt\u00e1s\u00e1t a NAV megdupl\u00e1zott ellen\u0151rz\u00e9si \u00e9s kock\u00e1zatelemz\u00e9si er\u0151forr\u00e1sokkal seg\u00edti, m\u00e9g differenci\u00e1ltabb, t\u00f6bb kock\u00e1zati param\u00e9tert mag\u00e1ba foglal\u00f3, sz\u00e9les k\u00f6r\u0171 kock\u00e1zatelemz\u00e9st v\u00e9gez a visszaig\u00e9nyl\u0151 ad\u00f3z\u00f3kn\u00e1l. Ehhez felhaszn\u00e1lja az online adatszolg\u00e1ltat\u00e1sokat, amelyek a legfrissebb inform\u00e1ci\u00f3kkal szolg\u00e1lnak a gazdas\u00e1gi esem\u00e9nyekr\u0151l. Az online sz\u00e1mla rendszerb\u0151l \u00e9s az ek\u00e1er adatokb\u00f3l nemcsak az ad\u00f3z\u00f3k \u00e9rt\u00e9kes\u00edt\u00e9sei, hanem beszerz\u00e9seik, partnerkapcsolataik is nyomon k\u00f6vethet\u0151k, \u00e9s ugyancsak seg\u00edtik a kock\u00e1zatelemz\u00e9st a nemzetk\u00f6zi inform\u00e1ci\u00f3cser\u00e9ben \u00e9rkez\u0151 adatok &#8211; hangs\u00falyozt\u00e1k.<\/p>\n<p>A j\u00e1rv\u00e1nyhelyzet miatt az ellen\u0151rz\u00e9seket a NAV els\u0151sorban elektronikusan v\u00e9gzi. Ez mind az ad\u00f3z\u00f3k, mind a hivatal munkat\u00e1rsai sz\u00e1m\u00e1ra biztons\u00e1gos \u00fcgyint\u00e9z\u00e9st tesz lehet\u0151v\u00e9. Az \u00fcgyfelek is elektronikusan (ELLUGY nyomtatv\u00e1nyon) adj\u00e1k \u00e1t bizonylataikat ellen\u0151rz\u00e9sre, csak\u00fagy, mint ahogy a NAV k\u00fcldi az ellen\u0151rz\u00e9st lez\u00e1r\u00f3 jegyz\u0151k\u00f6nyvet. A j\u00e1rv\u00e1nyhelyzet el\u0151tt a NAV 2020 els\u0151 negyed\u00e9v\u00e9ben csaknem 10 ezer alkalommal v\u00e9gzett elektronikus m\u00f3don ellen\u0151rz\u00e9st &#8211; \u00e1ll a k\u00f6zlem\u00e9nyben.<\/p>","protected":false},"excerpt":{"rendered":"<p>Az szja 1+1 sz\u00e1zal\u00e9k\u00e1r\u00f3l az id\u00e9n is m\u00e1jus 20-ig lehet rendelkezni. A rendelkez\u00e9s legegyszer\u0171bben \u00fcgyf\u00e9lkapus hozz\u00e1f\u00e9r\u00e9ssel a NAV webes kit\u00f6lt\u0151programj\u00e1val teljes\u00edthet\u0151.<\/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":[26],"content_flags":[350],"content_icons":[357],"class_list":["post-7464","post","type-post","status-publish","format-standard","hentry","category-erdmost","cikk_cimkek-kozerdeku","content_flags-erdekes","content_icons-informacio"],"acf":[],"_links":{"self":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/7464","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=7464"}],"version-history":[{"count":0,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/7464\/revisions"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=7464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=7464"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=7464"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=7464"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=7464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}