{"id":3359,"date":"2017-10-18T00:00:00","date_gmt":"2017-10-17T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/a-country-by-country-jelentessel-osszefuggesben-frissult-a-valtozasbejelento-nyomtatvany\/"},"modified":"2020-07-08T18:26:33","modified_gmt":"2020-07-08T16:26:33","slug":"a-country-by-country-jelentessel-osszefuggesben-frissult-a-valtozasbejelento-nyomtatvany","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/a-country-by-country-jelentessel-osszefuggesben-frissult-a-valtozasbejelento-nyomtatvany\/","title":{"rendered":"A Country-by-Country jelent\u00e9ssel \u00f6sszef\u00fcgg\u00e9sben friss\u00fclt a v\u00e1ltoz\u00e1sbejelent\u0151 nyomtatv\u00e1ny"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Az orsz\u00e1gonk\u00e9nti jelent\u00e9ssel \u00e9rintett multinacion\u00e1lis v\u00e1llalatcsoportok magyar tagv\u00e1llalatainak imm\u00e1r lehet\u0151s\u00e9g\u00fck van teljes\u00edteni a v\u00e9gs\u0151 anyav\u00e1llalatra vonatkoz\u00f3 bejelent\u00e9si k\u00f6telezetts\u00e9g\u00fcket. Az ad\u00f3hat\u00f3s\u00e1g ugyanis 2017. okt\u00f3ber 13-\u00e1n friss\u00edtette az \u00e1ltal\u00e1nos bejelent\u0151 \u00e9s v\u00e1ltoz\u00e1sbejelent\u0151 <\/strong><a href=\"http:\/\/nav.gov.hu\/nav\/letoltesek\/nyomtatvanykitolto_programok\/nyomtatvanykitolto_programok_nav\/adatbejelentok_adatmodositok\/17T201T.html\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>adatlapot<\/strong><\/a><strong> e tekintetben.<\/strong><\/p>\n<p style=\"text-align: justify;\">Kor\u00e1bban <a href=\"https:\/\/orientax.hu\/hir\/elerheto-country-country-jelentes-teljesitesere-szolgalo-nyomtatvany\/\" target=\"_blank\" rel=\"noopener noreferrer\">besz\u00e1moltunk<\/a> r\u00f3la, hogy az orsz\u00e1gonk\u00e9nti jelent\u00e9s elk\u00e9sz\u00edt\u00e9s\u00e9re \u00e9s beny\u00fajt\u00e1s\u00e1ra k\u00f6telezett tagv\u00e1llalat szem\u00e9ly\u00e9t\u0151l f\u00fcggetlen\u00fcl minden \u00e9rintett magyar tagv\u00e1llalatot adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g terhel a v\u00e9gs\u0151 anyav\u00e1llalat vagy az adatszolg\u00e1ltat\u00e1sra k\u00f6telezett csoporttag adatait illet\u0151en. Ezt a bejelent\u00e9si k\u00f6telezetts\u00e9get (hasonl\u00f3an a Contry-by-Country jelent\u00e9shez) el\u0151sz\u00f6r a multinacion\u00e1lis v\u00e1llaltcsoport 2016. janu\u00e1r 1-j\u00e9n vagy azt k\u00f6vet\u0151en kezd\u0151d\u0151 adatszolg\u00e1ltat\u00e1si p\u00e9nz\u00fcgyi \u00e9v\u00e9nek utols\u00f3 napj\u00e1t k\u00f6vet\u0151 12 h\u00f3napon bel\u00fcl kell teljes\u00edteni.<\/p>\n<p style=\"text-align: justify;\">Amennyiben teh\u00e1t a magyar ad\u00f3\u00fcgyi illet\u0151s\u00e9g\u0171 v\u00e9gs\u0151 anyav\u00e1llalat v\u00e1llalatcsoportj\u00e1nak p\u00e9nz\u00fcgyi \u00e9ve megegyezik a napt\u00e1ri \u00e9vvel, akkor a magyar tagv\u00e1llalatnak legk\u00e9s\u0151bb <strong>2017. december 31-ig<\/strong> meg kell tennie a fentiek szerinti bejelent\u00e9st a <strong>17T201T<\/strong> jel\u0171 nyomtatv\u00e1nyon. A bejelent\u00e9s elmulaszt\u00e1sa, k\u00e9sedelmes, hib\u00e1s, val\u00f3tlan tartalm\u00fa vagy hi\u00e1nyos teljes\u00edt\u00e9se eset\u00e9n az ad\u00f3hat\u00f3s\u00e1g <strong>20 milli\u00f3 forintig terjed\u0151 mulaszt\u00e1si b\u00edrs\u00e1got szabhat ki<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az orsz\u00e1gonk\u00e9nti jelent\u00e9ssel \u00e9rintett multinacion\u00e1lis v\u00e1llalatcsoportok magyar tagv\u00e1llalatainak imm\u00e1r lehet\u0151s\u00e9g\u00fck van teljes\u00edteni a v\u00e9gs\u0151 anyav\u00e1llalatra&#8230;<\/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-3359","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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