{"id":3315,"date":"2019-03-08T00:00:00","date_gmt":"2019-03-07T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/a-nav-2019-re-vonatkozo-ellenorzesi-terve\/"},"modified":"2020-07-08T18:08:34","modified_gmt":"2020-07-08T16:08:34","slug":"a-nav-2019-re-vonatkozo-ellenorzesi-terve","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/a-nav-2019-re-vonatkozo-ellenorzesi-terve\/","title":{"rendered":"A NAV 2019-re vonatkoz\u00f3 ellen\u0151rz\u00e9si terve"},"content":{"rendered":"

A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal el\u0151z\u0151 h\u00e9ten k\u00f6zz\u00e9tette a <\/strong>honlapj\u00e1n<\/strong><\/a> a 2019-re sz\u00f3l\u00f3 ellen\u0151rz\u00e9si terv\u00e9t, valamint a jogk\u00f6vet\u00e9st seg\u00edt\u0151 elj\u00e1r\u00e1sok f\u0151 t\u00e9ma \u00e9s c\u00e9lcsoportjait.<\/strong><\/p>\n

Az al\u00e1bbiakban az ad\u00f3hat\u00f3s\u00e1gi t\u00e1j\u00e9koztat\u00f3ban foglalt fontosabb ellen\u0151rz\u00e9si c\u00e9lokat \u00e9s elveket foglaltuk \u00f6ssze.<\/strong><\/p>\n

Kiemelt c\u00e9lok, elvek<\/strong><\/p>\n

Az ad\u00f3hat\u00f3s\u00e1g t\u00e1j\u00e9koztat\u00f3ja alapj\u00e1n a NAV ellen\u0151rz\u00e9seinek els\u0151dleges c\u00e9lja 2019-ben a k\u00f6lts\u00e9gvet\u00e9si bev\u00e9telek v\u00e9delme, a rejtett gazdas\u00e1g \u00e9s az ad\u00f3elker\u00fcl\u00e9s visszaszor\u00edt\u00e1sa, tov\u00e1bb\u00e1 az \u00f6nk\u00e9ntes jogk\u00f6vet\u00e9sre \u00f6szt\u00f6nz\u00e9s.<\/p>\n

\n

A 2019-es \u00e9v kapcs\u00e1n az ad\u00f3hat\u00f3s\u00e1g kiemelt feladatk\u00e9nt hat\u00e1rozta meg az Online Sz\u00e1mla rendszer adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g\u00e9nek ellen\u0151rz\u00e9s\u00e9t. Ezen bel\u00fcl a hib\u00e1tlan adatszolg\u00e1ltat\u00e1sok \u00e9rdek\u00e9ben az ad\u00f3z\u00f3k t\u00e1mogat\u00e1sa, valamint a be\u00e9rkezett adatok NAV ellen\u0151rz\u00e9seihez t\u00f6rt\u00e9n\u0151 felhaszn\u00e1l\u00e1sa a c\u00e9l.<\/p>\n

\n

Ezen k\u00edv\u00fcl tov\u00e1bbra is kiemelt c\u00e9lk\u00e9nt szerepel a NAV-hoz val\u00f3s id\u0151ben be\u00e9rkez\u0151 adatok (pl. online p\u00e9nzt\u00e1rg\u00e9pen, EK\u00c1ER-n kereszt\u00fcli automatikus adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g) kock\u00e1zatelemz\u00e9se \u00e9s a gazdas\u00e1gi esem\u00e9nyek ut\u00e1n r\u00f6vid id\u0151n bel\u00fcl t\u00f6rt\u00e9n\u0151 ellen\u0151rz\u00e9sek megkezd\u00e9se, lefolytat\u00e1sa.<\/p>\n

\n

Ellen\u0151rz\u00e9si feladatok 2019-re<\/strong><\/p>\n

\n

Fell\u00e9p\u00e9s a rejtett gazdas\u00e1g ellen<\/u><\/p>\n

\n

Az ad\u00f3hat\u00f3s\u00e1g ebben a k\u00f6rben f\u0151 feladatak\u00e9nt t\u0171zte ki, hogy a kock\u00e1zatos foglalkoztat\u00f3kn\u00e1l ellen\u0151rz\u00e9seket v\u00e9gez az \u00e1facsal\u00e1sok visszaszor\u00edt\u00e1sa, a foglalkoztat\u00e1ssal kapcsolatos ad\u00f3k\u00f6telezetts\u00e9gek ter\u00e9n tapasztalhat\u00f3 vissza\u00e9l\u00e9sek tov\u00e1bbi cs\u00f6kkent\u00e9se, az \u00e1llami k\u00f6lts\u00e9gvet\u00e9snek okozott k\u00e1r min\u00e9l nagyobb ar\u00e1ny\u00fa megt\u00e9r\u00fcl\u00e9se \u00e9rdek\u00e9ben.<\/p>\n

\n

A f\u0151bb ellen\u0151rz\u00e9si ter\u00fcletek, c\u00e9lszem\u00e9lyek k\u00f6z\u00e9 tartozik, tartoznak p\u00e9ld\u00e1ul a munkaer\u0151-k\u00f6lcs\u00f6nz\u00e9ssel foglalkoz\u00f3k, a foglalkoztatottak bejelent\u00e9se \u00e9s a kifizet\u0151i bevall\u00e1sok k\u00f6z\u00f6tti anom\u00e1li\u00e1k, a minim\u00e1lb\u00e9rre \u00e9s a garant\u00e1lt b\u00e9rminimumra t\u00f6rt\u00e9n\u0151 \u00e1t\u00e1ll\u00e1s esete, az elektronikus kereskedelem (webhelyek, web\u00e1ruh\u00e1zak), az \u00e9p\u00edt\u0151ipari v\u00e1llalkoz\u00e1sok, a sz\u00e1ll\u00e1shely-szolg\u00e1ltat\u00f3k, a tudatosan fel\u00e9p\u00edtett sz\u00e1ml\u00e1z\u00e1si l\u00e1ncolatokban r\u00e9szt vev\u0151 v\u00e1llalkoz\u00e1sok (EK\u00c1ER-bejelent\u00e9sek alapj\u00e1n), valamint az \u00e1facsal\u00e1ssal bonyol\u00edtott z\u00f6lds\u00e9g- \u00e9s gy\u00fcm\u00f6lcs-kereskedelmi \u00fcgyletek.<\/p>\n

\n

Kiemelt ad\u00f3z\u00f3k ellen\u0151rz\u00e9se<\/u><\/p>\n

\n

A NAV t\u00e1j\u00e9koztat\u00f3ja alapj\u00e1n az ad\u00f3hat\u00f3s\u00e1g a legnagyobb ad\u00f3teljes\u00edtm\u00e9ny\u0171 ad\u00f3z\u00f3kat kiemelked\u0151 k\u00f6lts\u00e9gvet\u00e9si hat\u00e1suk miatt folyamatosan figyelemmel k\u00eds\u00e9ri, illetve kiemelten ellen\u0151rzi az \u00fajonnan ebbe a k\u00f6rbe ker\u00fclt ad\u00f3z\u00f3kat.<\/p>\n

\n

Az ad\u00f3hat\u00f3s\u00e1g 2019-ben is kiemelt figyelmet ford\u00edt az ad\u00f3z\u00f3k transzfer\u00e1rk\u00e9pz\u00e9si gyakorlat\u00e1ra \u00e9s az ehhez kapcsol\u00f3d\u00f3 k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9re. Ezzel kapcsolatban megjegyezz\u00fck, hogy febru\u00e1r v\u00e9g\u00e9n az OrienTax szakemberei is r\u00e9szt vettek a NAV \u00e1ltal negyed\u00e9ves rendszeress\u00e9ggel megrendezett transzfer\u00e1r szakmai egyeztet\u00e9sen.<\/p>\n

\n

Ezen a megbesz\u00e9l\u00e9sen az ad\u00f3hat\u00f3s\u00e1g azt az inform\u00e1ci\u00f3t osztotta meg, hogy 2018-ban k\u00f6zel 300 transzfer\u00e1r c\u00e9l\u00fa ellen\u0151rz\u00e9st v\u00e9geztek el, mely ellen\u0151rz\u00e9sek keret\u00e9ben \u00f6sszesen kb. 5 milli\u00e1rd Ft ad\u00f3hi\u00e1ny meg\u00e1llap\u00edt\u00e1sa t\u00f6rt\u00e9nt. A tervek alapj\u00e1n 2019-ben hozz\u00e1vet\u0151legesen 1.000 transzfer\u00e1r t\u00edpus\u00fa ellen\u0151rz\u00e9s v\u00e1rhat\u00f3, mely rev\u00edzi\u00f3kat szektorokra\/ipar\u00e1gakra bontva \u00e9s ak\u00e1r az eg\u00e9sz ipar\u00e1gra kiterjed\u0151en v\u00e9geznek el. Az ad\u00f3hat\u00f3s\u00e1g becsl\u00e9sei szerint 50-60 milli\u00e1rd Ft transzfer\u00e1r elt\u00e9r\u00e9ssel lehet potenci\u00e1lisan sz\u00e1molni, mely \u00f6sszeg kb. 8-9.000 c\u00e9gre vezethet\u0151 vissza.<\/em><\/p>\n

\n

\u00d6nk\u00e9ntes jogk\u00f6vet\u00e9s<\/u><\/p>\n

\n

A NAV 2019-ben t\u00e1mogat\u00f3 elj\u00e1r\u00e1sokat jellemz\u0151en a k\u00f6vetkez\u0151 ad\u00f3z\u00f3i k\u00f6rben tervez v\u00e9gezni: turizmusfejleszt\u00e9si hozz\u00e1j\u00e1rul\u00e1s alanyai, a nemzetk\u00f6zi, automatikus inform\u00e1ci\u00f3csere r\u00e9v\u00e9n be\u00e9rkezett adatok alapj\u00e1n nem megfelel\u0151 m\u00e9rt\u00e9k\u0171 ad\u00f3t fizet\u0151, vagy egy\u00e1ltal\u00e1n nem ad\u00f3z\u00f3 ad\u00f3alanyok, egy\u00e9ni v\u00e1llalkoz\u00f3k (akikn\u00e9l m\u00e1shol van bejelentett, 36 \u00f3r\u00e1s munkaviszonyuk), foglalkoztat\u00f3kn\u00e1l (az alkalmazottak bejelent\u00e9s\u00e9re \u00e9s az ehhez kapcsol\u00f3d\u00f3 bevall\u00e1sokra f\u00f3kusz\u00e1lva).<\/p>\n","protected":false},"excerpt":{"rendered":"

A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal el\u0151z\u0151 h\u00e9ten k\u00f6zz\u00e9tette a honlapj\u00e1n a 2019-re sz\u00f3l\u00f3 ellen\u0151rz\u00e9si terv\u00e9t, valamint a jogk\u00f6vet\u00e9st seg\u00edt\u0151 elj\u00e1r\u00e1sok f\u0151 t\u00e9ma \u00e9s c\u00e9lcsoportjait.<\/p>\n","protected":false},"author":103,"featured_media":0,"comment_status":"open","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":[],"class_list":["post-3315","post","type-post","status-publish","format-standard","category-hirek","entry"],"acf":[],"featured_image_src":null,"author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"\nA NAV 2019-re vonatkoz\u00f3 ellen\u0151rz\u00e9si terve - 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