{"id":11998,"date":"2024-10-24T09:08:51","date_gmt":"2024-10-24T07:08:51","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=11998"},"modified":"2024-10-28T14:45:29","modified_gmt":"2024-10-28T13:45:29","slug":"oszi-adocsomag-adohatosag-uj-ellenorzesi-eljaras","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/oszi-adocsomag-adohatosag-uj-ellenorzesi-eljaras\/","title":{"rendered":"\u00daj ad\u00f3ellen\u0151rz\u00e9si forma \u00e9rkezik: az adategyeztet\u00e9si elj\u00e1r\u00e1s"},"content":{"rendered":"\n<p><strong>Ahogy arr\u00f3l egy kor\u00e1bbi cikk\u00fcnkben is megeml\u00e9kezt\u00fcnk, az ad\u00f3hat\u00f3s\u00e1g az elm\u00falt hetekben inform\u00e1lisan t\u00f6bb ad\u00f3z\u00f3t is megkeresett, hogy a NAV-n\u00e1l l\u00e9v\u0151 sz\u00e1mlaadatok egyeztet\u00e9s\u00e9t, jav\u00edt\u00e1s\u00e1t k\u00e9rje t\u0151l\u00fck. Az okt\u00f3ber 16-\u00e1n t\u00e1rsadalmi egyeztet\u00e9sre bocs\u00e1tott ad\u00f3csomagb\u00f3l \u00fagy t\u0171nik, hogy ez csak az adattiszt\u00edt\u00e1si folyamat els\u0151 hull\u00e1ma volt, a tervezet szerint j\u00f6v\u0151re ugyanis <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/adategyeztetesi-eljaras-nav\/\">egy \u00faj ellen\u0151rz\u00e9si forma \u00e9rkezik az ad\u00f3elj\u00e1r\u00e1sokba, az Adategyeztet\u00e9si elj\u00e1r\u00e1s<\/a>. Hab\u00e1r ezt nemcsak a sz\u00e1mlaadat-szolg\u00e1ltat\u00e1s, hanem b\u00e1rminem\u0171 adatszolg\u00e1ltat\u00e1s kapcs\u00e1n bevetheti az ad\u00f3hat\u00f3s\u00e1g, els\u0151sorban az Online Sz\u00e1mla rendszerben l\u00e9v\u0151 adatok tiszt\u00e1z\u00e1s\u00e1ra fogja haszn\u00e1lni.<\/strong><\/p>\n\n\n\n<p>A t\u00e1rsadalmi egyeztet\u00e9sre megjelent t\u00f6rv\u00e9nyjavaslat szerint az \u00faj elj\u00e1r\u00e1st\u00edpusban, amennyiben az ad\u00f3hat\u00f3s\u00e1g az ad\u00f3z\u00f3, illetve a vele kapcsolatban \u00e1ll\u00f3 m\u00e1sik ad\u00f3z\u00f3 \u00e1ltal ny\u00fajtott adatszolg\u00e1ltat\u00e1s adataiban hi\u00e1nyoss\u00e1got, elt\u00e9r\u00e9st t\u00e1r fel, az ad\u00f3z\u00f3t a felt\u00e1rt hi\u00e1nyoss\u00e1gok, elt\u00e9r\u00e9sek tiszt\u00e1z\u00e1s\u00e1ra h\u00edvja fel. A v\u00e1llalkoz\u00e1soknak a felh\u00edv\u00e1st\u00f3l sz\u00e1m\u00edtott 15 napjuk van kitiszt\u00e1zni az anom\u00e1li\u00e1kat. Ezt k\u00f6vet\u0151en az ad\u00f3hat\u00f3s\u00e1g megvizsg\u00e1lja az elv\u00e9gzett m\u00f3dos\u00edt\u00e1sokat, \u00e9s \u00e9rtes\u00edti \u0151ket az adategyeztet\u00e9s eredm\u00e9ny\u00e9r\u0151l.<\/p>\n\n\n\n<p>A felh\u00edv\u00e1s figyelmen k\u00edv\u00fcl hagy\u00e1sa eset\u00e9n mulaszt\u00e1si b\u00edrs\u00e1gra lehet sz\u00e1m\u00edtani, amelyet elt\u00e9r\u0151 m\u00e9rt\u00e9kkel, l\u00e9pcs\u0151zetesen szabhatnak ki. A 15 napos hat\u00e1rid\u0151 elmulaszt\u00e1sakor 300 000 forint, majd az \u00fajabb felh\u00edv\u00e1s \u00e9s 15 napos hat\u00e1rid\u0151 elmulaszt\u00e1sa eset\u00e9n 100 000 forint, ezt k\u00f6vet\u0151en pedig ism\u00e9telt felh\u00edv\u00e1s \u00e9s 15 napos hat\u00e1rid\u0151 eredm\u00e9nytelen eltelte eset\u00e9n 500 000 forint b\u00edrs\u00e1g szabhat\u00f3 ki.<\/p>\n\n\n\n<p>Az ad\u00f3z\u00f3 teljes passzivit\u00e1s\u00e1t k\u00f6vet\u0151en v\u00e1rhat\u00f3an egy jogk\u00f6vet\u00e9si elj\u00e1r\u00e1sban, ad\u00f3ellen\u0151rz\u00e9s megind\u00edt\u00e1sa \u00fatj\u00e1n pr\u00f3b\u00e1l majd t\u00e1j\u00e9koz\u00f3dni az ad\u00f3hat\u00f3s\u00e1g, hogy az egym\u00e1snak ellentmond\u00f3 adatok, hib\u00e1k m\u00f6g\u00f6tt milyen probl\u00e9ma \u00e1llhat.<\/p>\n\n\n\n<p>Az \u00faj szab\u00e1lyok 2025. janu\u00e1r 1-j\u00e9t\u0151l l\u00e9pn\u00e9nek \u00e9letbe.<\/p>\n\n\n\n<p><a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/oszi-adocsomag-2024-tarsadalmi-egyeztetes\/\">A t\u00e1rsadalmi egyeztet\u00e9sre bocs\u00e1tott \u0151szi ad\u00f3csomag fontosabb rendelkez\u00e9seit ebben a cikkben foglaltuk \u00f6ssze.<\/a><\/p>\n\n\n\n<p><em>Az Andersen ad\u00f3szak\u00e9rt\u0151i k\u00e9szs\u00e9ggel \u00e1llnak rendelkez\u00e9s\u00e9re a hiba\u00fczenetek megvizsg\u00e1l\u00e1s\u00e1val, a hib\u00e1k okainak felt\u00e1r\u00e1s\u00e1val \u00e9s azok orvosl\u00e1s\u00e1val kapcsolatos szolg\u00e1ltat\u00e1sainkkal, amennyiben ilyen jelleg\u0171 \u00e9rtes\u00edt\u00e9st kapna az ad\u00f3hat\u00f3s\u00e1gt\u00f3l.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az ad\u00f3hat\u00f3s\u00e1g ezt f\u0151k\u00e9nt az Online Sz\u00e1mla rendszer adatainak tiszt\u00e1z\u00e1s\u00e1ra fogja haszn\u00e1lni.<\/p>\n","protected":false},"author":1028,"featured_media":11999,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[41],"class_list":{"0":"post-11998","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-slider-2","9":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2024\/10\/adocsomag-uj-eljaras-adohatosag.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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