{"id":12238,"date":"2024-11-19T10:31:16","date_gmt":"2024-11-19T09:31:16","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=12238"},"modified":"2025-09-14T12:23:14","modified_gmt":"2025-09-14T10:23:14","slug":"adohatosag-fokusz-transzferar-kotelezettsegek-torvenymodositas","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/adohatosag-fokusz-transzferar-kotelezettsegek-torvenymodositas\/","title":{"rendered":"Az ad\u00f3hat\u00f3s\u00e1g f\u00f3kusz\u00e1ban a transzfer\u00e1r k\u00f6telezetts\u00e9gek ellen\u0151rz\u00e9se"},"content":{"rendered":"\n<p><strong>Beny\u00fajtott\u00e1k a 2024-es \u0151szi ad\u00f3csomaghoz kapcsol\u00f3d\u00f3 t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00f3 javaslatot, amely a <a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/transzferar-szolgaltatasok\/\">transzfer\u00e1r<\/a> t\u00e9mak\u00f6r\u00e9ben jelent\u0151s m\u00f3dos\u00edt\u00e1st tartalmaz.<\/strong><\/p>\n\n\n\n<p>Az <a href=\"https:\/\/njt.hu\/jogszabaly\/2017-150-00-00\">ad\u00f3igazgat\u00e1si rendtart\u00e1sr\u00f3l sz\u00f3l\u00f3 2017. \u00e9vi CLI. t\u00f6rv\u00e9ny<\/a> (a tov\u00e1bbiakban: Air.) eddig is lehet\u0151v\u00e9 tette, hogy az ad\u00f3hat\u00f3s\u00e1g jogk\u00f6vet\u00e9si vizsg\u00e1lat keret\u00e9ben m\u00e9g ak\u00e1r a bevall\u00e1si id\u0151szak lez\u00e1r\u00e1s\u00e1t megel\u0151z\u0151en ellen\u0151rizze, hogy az ad\u00f3z\u00f3 megfelel\u0151en \u00e9s hat\u00e1rid\u0151ben eleget tett-e a t\u00f6rv\u00e9nyben el\u0151\u00edrt ad\u00f3k\u00f6telezetts\u00e9geinek. Ezen fel\u00fcl eddig is gy\u0171jthetett adatokat a nyilv\u00e1ntart\u00e1s\u00e1ban \u00e9s az ad\u00f3z\u00f3 nyilv\u00e1ntart\u00e1s\u00e1ban, bevall\u00e1s\u00e1ban szerepl\u0151 adatok, t\u00e9nyek, k\u00f6r\u00fclm\u00e9nyek val\u00f3s\u00e1gtartalm\u00e1nak, illetve ezek hiteless\u00e9g\u00e9nek meg\u00e1llap\u00edt\u00e1sa \u00e9rdek\u00e9ben, valamint vizsg\u00e1lhatta a gazdas\u00e1gi esem\u00e9nyek val\u00f3dis\u00e1g\u00e1t.<\/p>\n\n\n\n<p>Ugyanakkor a t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00f3 javaslat \u00e9rtelm\u00e9ben 2025. janu\u00e1r 1-j\u00e9t\u0151l az Air. kieg\u00e9sz\u00fcl azzal, hogy az ad\u00f3hat\u00f3s\u00e1g a k\u00e9s\u0151bbiekben a bevall\u00e1si id\u0151szak lez\u00e1r\u00e1s\u00e1t megel\u0151z\u0151en a transzfer\u00e1rhoz kapcsol\u00f3d\u00f3 k\u00f6telezetts\u00e9geket is ellen\u0151rizheti. Teh\u00e1t azt, hogy az ad\u00f3z\u00f3 eleget tett-e a <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/szokasos-piaci-ar-elve\/\">szok\u00e1sos piaci \u00e1r<\/a> meghat\u00e1roz\u00e1s\u00e1val \u00f6sszef\u00fcgg\u0151 nyilv\u00e1ntart\u00e1si \u00e9s adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g\u00e9nek, illetve a nyilv\u00e1ntart\u00e1ssal \u00f6sszef\u00fcgg\u0151 iratmeg\u0151rz\u00e9si k\u00f6telezetts\u00e9g\u00e9nek. A NAV tov\u00e1bb\u00e1 ellen\u0151rizheti az ad\u00f3z\u00f3 a nyilv\u00e1ntart\u00e1s\u00e1ban szerepl\u0151 adatok, t\u00e9nyek, k\u00f6r\u00fclm\u00e9nyek val\u00f3s\u00e1gtartalm\u00e1t, illetve ezek hiteless\u00e9g\u00e9t is.<\/p>\n\n\n\n<p>A fentiek abb\u00f3l a szempontb\u00f3l ellentmond\u00e1sosak, hogy a <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/transzferar-adatszolgaltatas\/\">transzfer\u00e1r adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9get<\/a> a t\u00e1rsas\u00e1gi ad\u00f3bevall\u00e1sban kell teljes\u00edteni, m\u00edg a transzfer\u00e1r nyilv\u00e1ntart\u00e1st is a bevall\u00e1s beny\u00fajt\u00e1s\u00e1ig sz\u00fcks\u00e9ges elk\u00e9sz\u00edteni. A fentiek alapj\u00e1n teh\u00e1t az ad\u00f3hat\u00f3s\u00e1g azel\u0151tt is ellen\u0151rizhetn\u00e9, hogy az ad\u00f3z\u00f3 eleget tesz a k\u00f6telezetts\u00e9geinek, miel\u0151tt az azok teljes\u00edt\u00e9s\u00e9re nyitva \u00e1ll\u00f3 hat\u00e1rid\u0151 lej\u00e1rna. Persze a gyakorlatban val\u00f3sz\u00edn\u0171leg nem ez fog t\u00f6rt\u00e9nni, ink\u00e1bb arr\u00f3l lehet sz\u00f3, hogy a jogk\u00f6vet\u00e9si vizsg\u00e1latokra vonatkoz\u00f3 szakasz felvezet\u0151 mondata al\u00e1 sorolt\u00e1k be ezt az \u00faj t\u00edpus\u00fa ellen\u0151rz\u00e9st is.<\/p>\n\n\n\n<p>A m\u00f3dos\u00edt\u00e1s a transzfer\u00e1rhoz kapcsol\u00f3d\u00f3 k\u00f6telezetts\u00e9gek ellen\u0151rz\u00e9s\u00e9re ir\u00e1nyul\u00f3 jogk\u00f6vet\u00e9si vizsg\u00e1lat hat\u00e1ridej\u00e9t 60 napban maximaliz\u00e1lja, amelynek c\u00e9lja a javaslat indokol\u00e1sa \u00e9rtelm\u00e9ben az ellen\u0151rz\u00e9sek hat\u00e9konys\u00e1g\u00e1nak n\u00f6vel\u00e9se.<\/p>\n\n\n\n<p><strong>Ahogyan teh\u00e1t eml\u00edtett\u00fck, a t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00f3 javaslat sz\u00f6vege a jelen form\u00e1j\u00e1ban sz\u00e1mos k\u00e9rd\u00e9st vet fel. Ugyanakkor mindenk\u00e9ppen kijel\u00f6li az ir\u00e1nyt, amelyet az ad\u00f3hat\u00f3s\u00e1g a 2025-\u00f6s ad\u00f3\u00e9vben v\u00e1rhat\u00f3an k\u00f6vetni fog, \u00e9s amelynek sor\u00e1n a tov\u00e1bbiakban m\u00e9g nagyobb f\u00f3kusz ker\u00fcl a transzfer\u00e1rral kapcsolatos k\u00f6telezetts\u00e9gek ellen\u0151rz\u00e9s\u00e9re. Ez\u00e9rt teh\u00e1t minden \u00e9rintett ad\u00f3z\u00f3nak javasolt id\u0151ben felk\u00e9sz\u00fclni, \u00e9s megvizsg\u00e1lni, hogy a k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9hez sz\u00fcks\u00e9ge nyilv\u00e1ntart\u00e1sai megfelel\u0151ek-e a kapcsolt \u00fcgyleti al\u00e1t\u00e1maszt\u00e1s\u00e1hoz.<\/strong><\/p>\n\n\n\n<p><em>Szerz\u0151k: B\u00e1nkuti G\u00e1bor (vezet\u0151 menedzser) &amp; Kov\u00e1cs Anna (szenior ad\u00f3tan\u00e1csad\u00f3)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Transzfer\u00e1rat is \u00e9rint\u0151 t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00f3 javaslatot ny\u00fajtottak be.<\/p>\n","protected":false},"author":1028,"featured_media":12239,"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-12238","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\/11\/adohatosag-fokusz-transzferar-torvenymodositas.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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