{"id":3356,"date":"2017-10-24T00:00:00","date_gmt":"2017-10-23T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/uj-transzferar-rendelet-akar-mar-a-2017-es-adoevre-is-alkalmazhato\/"},"modified":"2020-07-08T18:25:17","modified_gmt":"2020-07-08T16:25:17","slug":"uj-transzferar-rendelet-akar-mar-a-2017-es-adoevre-is-alkalmazhato","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/uj-transzferar-rendelet-akar-mar-a-2017-es-adoevre-is-alkalmazhato\/","title":{"rendered":"\u00daj transzfer\u00e1r rendelet: ak\u00e1r m\u00e1r a 2017-es ad\u00f3\u00e9vre is alkalmazhat\u00f3"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>A Nemzetgazdas\u00e1gi Miniszt\u00e9rium (NGM) m\u00e9g augusztusban tette el\u00e9rhet\u0151v\u00e9 \u00e9s v\u00e9lem\u00e9nyezhet\u0151v\u00e9 az \u00faj transzfer\u00e1r rendelet tervezet\u00e9t. A v\u00e9gleges jogszab\u00e1ly pedig m\u00e1r olvashat\u00f3 az okt\u00f3ber 18-\u00e1n megjelent <a href=\"http:\/\/www.magyarkozlony.hu\/dokumentumok\/0c7307f354e6d73b6330fc7e0c4732125fec43c6\/megtekintes\" target=\"_blank\" rel=\"noopener noreferrer\">Magyar K\u00f6zl\u00f6nyben<\/a>.<\/strong><\/p>\n<p style=\"text-align: justify;\">A kihirdetett rendelet l\u00e9nyeg\u00e9ben megegyezik a kor\u00e1bbi <a href=\"https:\/\/orientax.hu\/hir\/transzferar\/megjelent-az-uj-transzferar-rendelet-tervezete\/\" target=\"_blank\" rel=\"noopener noreferrer\">jogszab\u00e1lytervezettel<\/a>, csup\u00e1n kisebb m\u00f3dos\u00edt\u00e1sokat, jogtechnikai pontos\u00edt\u00e1sokat hajtott v\u00e9gre a jogalkot\u00f3.<\/p>\n<p style=\"text-align: justify;\">Egy l\u00e9nyeges szab\u00e1ly ugyanakkor m\u00e9g helyet kapott a v\u00e9gleges sz\u00f6vegben. E szerint az ad\u00f3z\u00f3k el\u00e9v\u00fcl\u00e9si id\u0151n bel\u00fcl m\u00f3dos\u00edthatj\u00e1k m\u00e1r megl\u00e9v\u0151 nyilv\u00e1ntart\u00e1saikat, ha abban az ad\u00f3alapot, az ad\u00f3t, a szok\u00e1sos piaci \u00e1rat \u00e9s \u00e1r-tartom\u00e1nyt (j\u00f6vedelmez\u0151s\u00e9get) \u00e9rint\u0151 hib\u00e1t \u00e9szlelnek, vagy a dokument\u00e1ci\u00f3 nem felel meg a jogszab\u00e1lyi el\u0151\u00edr\u00e1soknak. A m\u00f3dos\u00edt\u00f3 dokumentumnak tartalmaznia kell a jav\u00edtott nyilv\u00e1ntart\u00e1sra t\u00f6rt\u00e9n\u0151 hivatkoz\u00e1st, a m\u00f3dos\u00edt\u00e1st, \u00e9s annak d\u00e1tum\u00e1t. A m\u00f3dos\u00edt\u00e1st a nyilv\u00e1ntart\u00e1s esed\u00e9kess\u00e9g\u00e9nek eredeti id\u0151pontj\u00e1ban hat\u00e1lyos szab\u00e1lyok szerint kell elv\u00e9gezni.<\/p>\n<p style=\"text-align: justify;\">Fontos tov\u00e1bb\u00e1, hogy nincs helye m\u00f3dos\u00edt\u00e1snak abban az esetben, ha az ad\u00f3z\u00f3 a transzfer\u00e1r rendeletben megengedett v\u00e1laszt\u00e1si lehet\u0151s\u00e9ggel jogszer\u0171en \u00e9lt, \u00e9s ezt a m\u00f3dos\u00edt\u00e1ssal v\u00e1ltoztatn\u00e1 meg (ilyen v\u00e1laszt\u00e1si lehet\u0151s\u00e9g lehet p\u00e9ld\u00e1ul az alacsony hozz\u00e1adott \u00e9rt\u00e9k\u0171, csoporton bel\u00fcli szolg\u00e1ltat\u00e1sok egyszer\u0171s\u00edtett nyilv\u00e1ntart\u00e1s keret\u00e9ben t\u00f6rt\u00e9n\u0151 dokument\u00e1l\u00e1s\u00e1val kapcsolatos ad\u00f3z\u00f3i v\u00e1laszt\u00e1s).<\/p>\n<p style=\"text-align: justify;\">A rendelet az eredeti tervek szerint 2018. janu\u00e1r 1-j\u00e9n l\u00e9pett volna hat\u00e1lyba, ez azonban a kihirdet\u00e9st k\u00f6vet\u0151 30. napra, azaz 2017. november 17-re m\u00f3dosult. Ez ugyanakkor nem befoly\u00e1solja az alkalmazhat\u00f3s\u00e1got, ugyanis f\u0151szab\u00e1ly szerint az \u00faj el\u0151\u00edr\u00e1sokat az \u00e9rintett ad\u00f3z\u00f3knak a 2018. ad\u00f3\u00e9vi ad\u00f3k\u00f6telezetts\u00e9g\u00fckh\u00f6z kapcsol\u00f3d\u00f3 nyilv\u00e1ntart\u00e1sokra kell majd els\u0151 alkalommal alkalmazniuk. Az \u00e1tmeneti szab\u00e1lyok \u00e9rtelm\u00e9ben azonban az ad\u00f3z\u00f3 v\u00e1laszt\u00e1sa alapj\u00e1n a 2017. ad\u00f3\u00e9vre vonatkoz\u00f3 transzfer\u00e1r dokument\u00e1ci\u00f3k k\u00e9sz\u00edt\u00e9sekor is alkalmazhatja az \u00faj rendeletet &#8211; felt\u00e9ve, hogy a nyilv\u00e1ntart\u00e1s elk\u00e9sz\u00edt\u00e9s\u00e9nek hat\u00e1rideje nem kor\u00e1bbi a rendelet hat\u00e1lybal\u00e9p\u00e9s\u00e9nek napj\u00e1n\u00e1l.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Nemzetgazdas\u00e1gi Miniszt\u00e9rium (NGM) m\u00e9g augusztusban tette el\u00e9rhet\u0151v\u00e9 \u00e9s v\u00e9lem\u00e9nyezhet\u0151v\u00e9 az \u00faj transzfer\u00e1r rendelet tervezet\u00e9t.<\/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-3356","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":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - 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