{"id":140,"date":"2015-12-10T19:36:51","date_gmt":"2015-12-10T18:36:51","guid":{"rendered":"http:\/\/www.whisperingtree.hu\/blog\/?p=140"},"modified":"2015-12-10T22:31:33","modified_gmt":"2015-12-10T21:31:33","slug":"jon-a-nav-adozoi-minosites","status":"publish","type":"post","link":"https:\/\/www.whisperingtree.hu\/blog\/jon-a-nav-adozoi-minosites\/","title":{"rendered":"J\u00f6n a NAV ad\u00f3z\u00f3i min\u0151s\u00edt\u00e9s!"},"content":{"rendered":"<h2>\u00daj NAV elj\u00e1r\u00e1s 2016. janu\u00e1r 1-t\u0151l<\/h2>\n<p>A NAV a c\u00e9gbejegyz\u00e9sre k\u00f6telezett ad\u00f3z\u00f3kat min\u0151s\u00edteni fogja, els\u0151 alkalommal 2016 els\u0151 negyed\u00e9v\u00e9ben. Err\u0151l \u00e9rtes\u00edt\u00e9st fognak k\u00fcldeni az ad\u00f3z\u00f3knak. Addig nem j\u00f6n majd \u00faj \u00e9rtes\u00edt\u00e9s, ameddig a min\u0151s\u00edt\u00e9s nem v\u00e1ltozik.<\/p>\n<p>A min\u0151s\u00edt\u00e9st els\u0151 alkalommal, legkor\u00e1bban 2016 augusztus\u00e1ban lehet majd lek\u00e9rdezni az \u00dcgyf\u00e9lkapun kereszt\u00fcl. Amennyiben az ad\u00f3z\u00f3 nem \u00e9rt egyet, akkor kifog\u00e1ssal \u00e9lhet.<\/p>\n<h2>A NAV min\u0151s\u00edt\u00e9s kateg\u00f3ri\u00e1i<\/h2>\n<p>Alapvet\u0151en 3 min\u0151s\u00edt\u00e9si kateg\u00f3ria lesz, ebb\u0151l 2-\u0151t neves\u00edt a t\u00f6rv\u00e9ny:<\/p>\n<ul>\n<li>Megb\u00edzhat\u00f3 ad\u00f3z\u00f3<\/li>\n<li>\u201eNorm\u00e1l\u201d ad\u00f3z\u00f3<\/li>\n<li>Kock\u00e1zatos ad\u00f3z\u00f3<\/li>\n<\/ul>\n<h2>A NAV min\u0151s\u00edt\u00e9s krit\u00e9riumai<\/h2>\n<h3>Megb\u00edzhat\u00f3 ad\u00f3z\u00f3<\/h3>\n<p>A megb\u00edzhat\u00f3 ad\u00f3z\u00f3nak az al\u00e1bbi felt\u00e9teleknek kell megfelelnie <strong>egy\u00fcttesen<\/strong>:<\/p>\n<ul>\n<li>Legal\u00e1bb 3 \u00e9ve <strong>folyamatosan<\/strong> m\u0171k\u00f6dik<\/li>\n<li>Nem min\u0151s\u00fcl <strong>kock\u00e1zatos <\/strong>ad\u00f3z\u00f3nak<\/li>\n<li>A t\u00e1rgy\u00e9vben \u00e9s az azt megel\u0151z\u0151 5 \u00e9vben a NAV \u00e1ltal meg\u00e1llap\u00edtott ad\u00f3k\u00fcl\u00f6nb\u00f6zet nem haladja meg a <strong>t\u00e1rgy\u00e9vi ad\u00f3teljes\u00edtm\u00e9ny<\/strong> <strong>3%-\u00e1t<\/strong><\/li>\n<li>A t\u00e1rgy\u00e9vben \u00e9s az azt megel\u0151z\u0151 5 \u00e9vben a NAV nem ind\u00edtott ellene <strong>v\u00e9grehajt\u00e1si elj\u00e1r\u00e1st, <\/strong>illetve nem \u00e1llt<strong> v\u00e9gelsz\u00e1mol\u00e1si, felsz\u00e1mol\u00e1si, k\u00e9nyszert\u00f6rl\u00e9si vagy cs\u0151delj\u00e1r\u00e1s<\/strong> alatt, nem <strong>t\u00f6r\u00f6lt\u00e9k vagy f\u00fcggesztett\u00e9k fel az ad\u00f3sz\u00e1m\u00e1t<\/strong>, nem \u00e1llt <strong>fokozott ad\u00f3hat\u00f3s\u00e1gi fel\u00fcgyelet alatt<\/strong><\/li>\n<li>Nincs <strong>500\u00a0000 Ft<\/strong>-n\u00e1l nagyobb nett\u00f3 ad\u00f3tartoz\u00e1sa<\/li>\n<li>A terh\u00e9re a NAV \u00e1ltal <strong>a t\u00e1rgy\u00e9vet megel\u0151z\u0151 2 \u00e9vben <\/strong>meg\u00e1llap\u00edtott <strong>mulaszt\u00e1si b\u00edrs\u00e1g<\/strong> \u00f6sszege nem haladja meg a t\u00e1rgy\u00e9vi ad\u00f3teljes\u00edtm\u00e9ny <strong>1%-\u00e1t<\/strong><\/li>\n<\/ul>\n<h3>Kock\u00e1zatos ad\u00f3z\u00f3<\/h3>\n<p>Kock\u00e1zatosnak fog min\u0151s\u00fclni az az ad\u00f3z\u00f3, aki:<\/p>\n<ul>\n<li>Szerepel a <strong>nagy \u00f6sszeg\u0171 ad\u00f3hi\u00e1nnyal vagy ad\u00f3tartoz\u00e1ssal rendelkez\u0151 ad\u00f3z\u00f3k<\/strong> k\u00f6zz\u00e9t\u00e9teli list\u00e1j\u00e1ban (nagy \u00f6sszegnek a mag\u00e1nszem\u00e9lyn\u00e9l <strong>10 milli\u00f3<\/strong>, m\u00e1s ad\u00f3z\u00f3n\u00e1l \u2013 c\u00e9gekn\u00e9l &#8211; <strong>100 milli\u00f3<\/strong> forint min\u0151s\u00fcl)<\/li>\n<li>Szerepel a <strong>be nem jelentett alkalmazottat foglalkoztat\u00f3 ad\u00f3z\u00f3k <\/strong>k\u00f6zz\u00e9tett list\u00e1j\u00e1ban<\/li>\n<li>1 \u00e9ven bel\u00fcl a NAV <strong>ism\u00e9telt \u00fczletbez\u00e1r\u00e1st<\/strong> alkalmazott vele szemben<\/li>\n<\/ul>\n<h3>Norm\u00e1l ad\u00f3z\u00f3<\/h3>\n<p>\u201eNorm\u00e1l\u201d ad\u00f3z\u00f3nak fog min\u0151s\u00fclni mindenki, aki nem megb\u00edzhat\u00f3 \u00e9s nem kock\u00e1zatos. Ezt a kateg\u00f3ri\u00e1t a t\u00f6rv\u00e9ny nem neves\u00edti, azonban a gyakorlatban ha valaminek van alja \u00e9s teteje, akkor k\u00f6zep\u00e9nek is lennie kell.<\/p>\n<h2>Ad\u00f3z\u00f3i min\u0151s\u00edt\u00e9s \u2013 el\u0151ny\u00f6k \u00e9s h\u00e1tr\u00e1nyok<\/h2>\n<h3>Megb\u00edzhat\u00f3 ad\u00f3z\u00f3k el\u0151nyei<\/h3>\n<p>A megb\u00edzhat\u00f3 ad\u00f3z\u00f3k jelent\u0151s kedvezm\u00e9nyeket fognak kapni a NAV-t\u00f3l:<\/p>\n<ul>\n<li>Az ad\u00f3ellen\u0151rz\u00e9s nem tarthat tov\u00e1bb 180 napn\u00e1l<\/li>\n<li>Mulaszt\u00e1s eset\u00e9n a NAV el\u0151sz\u00f6r k\u00f6teles felsz\u00f3l\u00edtani, csak ut\u00e1na b\u00edrs\u00e1golhat (kiv\u00e9ve alkalmazottak bejelent\u00e9se \u00e9s EK\u00c1ER)<\/li>\n<li>A t\u00e9nylegesen kiszabott <strong>mulaszt\u00e1si b\u00edrs\u00e1g \u00e9s ad\u00f3b\u00edrs\u00e1g<\/strong> az \u00e1ltal\u00e1nos szab\u00e1lyok szerint kiszabhat\u00f3 b\u00edrs\u00e1g <strong>legfeljebb 50%-a<\/strong> lehet<\/li>\n<li>Automatikus, 12 havi, p\u00f3tl\u00e9kmentes r\u00e9szletfizet\u00e9sre jogosult, ha tartoz\u00e1sa 10 000-500\u00a0000 Ft k\u00f6z\u00f6tt van<\/li>\n<li>A visszaig\u00e9nyelt \u00c1F\u00c1-t 2017. janu\u00e1r 1-t\u0151l 45 napon bel\u00fcl, 2018. janu\u00e1r 1-t\u0151l 30 napon bel\u00fcl visszakaphatja (a jelenlegi \u00e1tlag 75 nap)<\/li>\n<\/ul>\n<h3>Kock\u00e1zatos ad\u00f3z\u00f3k h\u00e1tr\u00e1nyai<\/h3>\n<p>A kock\u00e1zatos ad\u00f3z\u00f3k<\/p>\n<ul>\n<li>Az \u00c1FA kiutal\u00e1si hat\u00e1rid\u0151 minden esetben 75 nap<\/li>\n<li>Az ad\u00f3ellen\u0151rz\u00e9s automatikusan 60 nappal meghosszabbodik<\/li>\n<li>A <strong>k\u00e9sedelmi p\u00f3tl\u00e9k<\/strong> \u00f6sszege ut\u00f3lagos ellen\u0151rz\u00e9sn\u00e9l a MNB alapkamat <strong>5-sz\u00f6r\u00f6se<\/strong><\/li>\n<li>A <strong>mulaszt\u00e1si b\u00edrs\u00e1got \u00e9s az ad\u00f3b\u00edrs\u00e1got <\/strong>minden esetben ki kell szabni, \u00e9s \u00f6sszeg\u00fck nem lehet kevesebb az \u00e1ltal\u00e1nos szab\u00e1lyok szerint meg\u00e1llap\u00edtott b\u00edrs\u00e1g m\u00e9rt\u00e9k\u00e9nek <strong>50%-\u00e1nal<\/strong>. Ezen fel\u00fcl a mulaszt\u00e1si b\u00edrs\u00e1g maxim\u00e1lis \u00f6sszege az \u00e1ltal\u00e1nos szab\u00e1lyok szerinti \u00f6sszeg <strong>150%-a<\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u00daj NAV elj\u00e1r\u00e1s 2016. janu\u00e1r 1-t\u0151l A NAV a c\u00e9gbejegyz\u00e9sre k\u00f6telezett ad\u00f3z\u00f3kat min\u0151s\u00edteni fogja, els\u0151 alkalommal 2016 els\u0151 negyed\u00e9v\u00e9ben. Err\u0151l \u00e9rtes\u00edt\u00e9st fognak k\u00fcldeni az ad\u00f3z\u00f3knak. Addig nem j\u00f6n majd \u00faj \u00e9rtes\u00edt\u00e9s, ameddig a min\u0151s\u00edt\u00e9s nem v\u00e1ltozik. A min\u0151s\u00edt\u00e9st els\u0151 alkalommal, legkor\u00e1bban 2016 augusztus\u00e1ban lehet majd lek\u00e9rdezni az \u00dcgyf\u00e9lkapun kereszt\u00fcl. Amennyiben az ad\u00f3z\u00f3 nem \u00e9rt egyet, &hellip; <a href=\"https:\/\/www.whisperingtree.hu\/blog\/jon-a-nav-adozoi-minosites\/\" class=\"more-link\"><span class=\"screen-reader-text\">J\u00f6n a NAV ad\u00f3z\u00f3i min\u0151s\u00edt\u00e9s!<\/span> r\u00e9szletei&#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":141,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[25],"tags":[110,111,3,107,109,108,38],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>J\u00f6n a NAV ad\u00f3z\u00f3i min\u0151s\u00edt\u00e9s!<\/title>\n<meta name=\"description\" content=\"2016. janu\u00e1r 1-t\u0151l a NAV bevezeti az ad\u00f3z\u00f3i min\u0151s\u00edt\u00e9s gyakorlat\u00e1t. Az ad\u00f3z\u00f3kat megb\u00edzhat\u00f3 \u00e9s kock\u00e1zatos kateg\u00f3ri\u00e1kba fogj\u00e1k sorolni, ennek jelent\u0151s el\u0151nyei \u00e9s h\u00e1tr\u00e1nyai is lesznek.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.whisperingtree.hu\/blog\/jon-a-nav-adozoi-minosites\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"J\u00f6n a NAV ad\u00f3z\u00f3i min\u0151s\u00edt\u00e9s!\" \/>\n<meta property=\"og:description\" content=\"2016. janu\u00e1r 1-t\u0151l a NAV bevezeti az ad\u00f3z\u00f3i min\u0151s\u00edt\u00e9s gyakorlat\u00e1t. Az ad\u00f3z\u00f3kat megb\u00edzhat\u00f3 \u00e9s kock\u00e1zatos kateg\u00f3ri\u00e1kba fogj\u00e1k sorolni, ennek jelent\u0151s el\u0151nyei \u00e9s h\u00e1tr\u00e1nyai is lesznek.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.whisperingtree.hu\/blog\/jon-a-nav-adozoi-minosites\/\" \/>\n<meta property=\"og:site_name\" content=\"Whispering Tree Blog\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/konyveloiroda.budapest\" \/>\n<meta property=\"article:published_time\" content=\"2015-12-10T18:36:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-12-10T21:31:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/12\/NAV_adozoi_minosites.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"933\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Whispering Tree\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@whisperingtreeb\" \/>\n<meta name=\"twitter:site\" content=\"@whisperingtreeb\" \/>\n<meta name=\"twitter:label1\" content=\"Szerz\u0151:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Whispering Tree\" \/>\n\t<meta name=\"twitter:label2\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 perc\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/jon-a-nav-adozoi-minosites\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/jon-a-nav-adozoi-minosites\/\"},\"author\":{\"name\":\"Whispering Tree\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/person\/8b55019ca0a13b0e6deda034c4bc72e6\"},\"headline\":\"J\u00f6n a NAV ad\u00f3z\u00f3i min\u0151s\u00edt\u00e9s!\",\"datePublished\":\"2015-12-10T18:36:51+00:00\",\"dateModified\":\"2015-12-10T21:31:33+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/jon-a-nav-adozoi-minosites\/\"},\"wordCount\":723,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#organization\"},\"keywords\":[\"ad\u00f3min\u0151s\u00edt\u00e9s\",\"ad\u00f3v\u00e1ltoz\u00e1s 2016\",\"Ad\u00f3z\u00e1s\",\"ad\u00f3z\u00f3i min\u0151s\u00edt\u00e9s\",\"kock\u00e1zatos ad\u00f3z\u00f3\",\"megb\u00edzhat\u00f3 ad\u00f3z\u00f3\",\"NAV\"],\"articleSection\":[\"Ad\u00f3z\u00e1s\"],\"inLanguage\":\"hu\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.whisperingtree.hu\/blog\/jon-a-nav-adozoi-minosites\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/jon-a-nav-adozoi-minosites\/\",\"url\":\"https:\/\/www.whisperingtree.hu\/blog\/jon-a-nav-adozoi-minosites\/\",\"name\":\"J\u00f6n a NAV ad\u00f3z\u00f3i min\u0151s\u00edt\u00e9s!\",\"isPartOf\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#website\"},\"datePublished\":\"2015-12-10T18:36:51+00:00\",\"dateModified\":\"2015-12-10T21:31:33+00:00\",\"description\":\"2016. janu\u00e1r 1-t\u0151l a NAV bevezeti az ad\u00f3z\u00f3i min\u0151s\u00edt\u00e9s gyakorlat\u00e1t. 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