{"id":3452,"date":"2015-12-09T00:00:00","date_gmt":"2015-12-08T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/2016-januar-1-jetol-atalakul-az-adohivatal-es-tovabb-modosulnak-az-adotorvenyek\/"},"modified":"2020-07-08T18:08:49","modified_gmt":"2020-07-08T16:08:49","slug":"2016-januar-1-jetol-atalakul-az-adohivatal-es-tovabb-modosulnak-az-adotorvenyek","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/2016-januar-1-jetol-atalakul-az-adohivatal-es-tovabb-modosulnak-az-adotorvenyek\/","title":{"rendered":"2016. janu\u00e1r 1-j\u00e9t\u0151l \u00e1talakul az ad\u00f3hivatal \u00e9s tov\u00e1bb m\u00f3dosulnak az ad\u00f3t\u00f6rv\u00e9nyek"},"content":{"rendered":"<p><strong>Az Orsz\u00e1ggy\u0171l\u00e9s 2015. december 1-j\u00e9n elfogadta az egyes t\u00f6rv\u00e9nyeknek a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal \u00e1talak\u00edt\u00e1s\u00e1val, valamint a k\u00f6lts\u00e9gvet\u00e9si tervez\u00e9ssel \u00e9s gazd\u00e1lkod\u00e1ssal kapcsolatos m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyt. Az elfogadott v\u00e1ltoz\u00e1sokat jelen h\u00edrlevel\u00fcnkben foglaltuk \u00f6ssze.<\/strong><!--more--><\/p>\n<p><strong>A NAV \u00e1talak\u00edt\u00e1s\u00e1hoz kapcsol\u00f3d\u00f3 m\u00f3dos\u00edt\u00e1sok<\/strong><\/p>\n<p>A m\u00f3dos\u00edt\u00e1s \u00e9rtelm\u00e9ben a NAV 2016. janu\u00e1r 1-j\u00e9t\u0151l \u2013 a jelenlegi h\u00e1romszint\u0171 korm\u00e1nyhivatal helyett \u2013 k\u00e9tszint\u0171 k\u00f6zponti hivatall\u00e1 alakul \u00e1t, amelyet az erre kijel\u00f6lt \u00e1llamtitk\u00e1r fog vezetni. A m\u00f3dos\u00edt\u00e1s nyom\u00e1n az eddig \u00f6n\u00e1ll\u00f3an m\u0171k\u00f6d\u0151 ad\u00f3igazgat\u00e1s gyakorlatilag integr\u00e1l\u00e1sra ker\u00fcl a Nemzetgazdas\u00e1gi Miniszt\u00e9riumba.<\/p>\n<p>A r\u00e9gi\u00f3s szint megsz\u00fcntet\u00e9s\u00e9vel a NAV a feladatait k\u00f6zponti szervei \u00e9s ter\u00fcleti szervei \u00fatj\u00e1n l\u00e1tja majd el a j\u00f6v\u0151ben. A NAV k\u00f6zponti szervei az \u00fan. K\u00f6zponti Ir\u00e1ny\u00edt\u00e1s \u00e9s a B\u0171n\u00fcgyi F\u0151igazgat\u00f3s\u00e1g, m\u00edg a ter\u00fcleti szervei a megyei ad\u00f3- \u00e9s v\u00e1migazgat\u00f3s\u00e1gok, a NAV ter\u00fcleti nyomoz\u00f3 szervei, valamint a Fellebbviteli Igazgat\u00f3s\u00e1g lesz.<\/p>\n<p>Abban nem lesz v\u00e1ltoz\u00e1s, hogy az ad\u00f3igazgat\u00e1si \u00e9s b\u0171n\u00fcgyi (nyomozati) elj\u00e1r\u00e1sok a j\u00f6v\u0151ben is el fognak egym\u00e1st\u00f3l k\u00fcl\u00f6n\u00fclni.<\/p>\n<p>A fenti strukt\u00fara alapj\u00e1n <strong>az ad\u00f3- \u00e9s v\u00e1migazgat\u00e1si elj\u00e1r\u00e1s a k\u00f6vetkez\u0151k\u00e9ppen fog m\u0171k\u00f6dni<\/strong>:<\/p>\n<ul>\n<li>Abban nem lesz v\u00e1ltoz\u00e1s, hogy az ad\u00f3z\u00f3k az \u00e1ltal\u00e1nos ad\u00f3- \u00e9s v\u00e1m\u00fcgyeiket tov\u00e1bbra is a megyei ad\u00f3- \u00e9s v\u00e1migazgat\u00f3s\u00e1gokon (\u00e9s azok kirendelts\u00e9gein) int\u00e9zhetik majd, illetve az els\u0151fok\u00fa ad\u00f3- \u00e9s v\u00e1m\u00fcgyek is ezen a szinten fognak megindulni.<\/li>\n<li>A megyei ad\u00f3- \u00e9s v\u00e1migazgat\u00f3s\u00e1gok d\u00f6nt\u00e9sei ellen beny\u00fajtott jogorvoslati k\u00e9relmeket a j\u00f6v\u0151ben \u2013 tekintettel arra, hogy a region\u00e1lis ad\u00f3 \u00e9s v\u00e1m f\u0151igazgat\u00f3s\u00e1gok megsz\u0171nnek \u2013 az \u00fajonnan l\u00e9trehozott Fellebbviteli Igazgat\u00f3s\u00e1g fogja elb\u00edr\u00e1lni, amely d\u00f6nt\u00e9s ellen \u2013 hasonl\u00f3an a jelenlegi rendszerhez \u2013 b\u00edr\u00f3s\u00e1gi fel\u00fclvizsg\u00e1latot \u00e9s\/vagy a K\u00f6zponti Ir\u00e1ny\u00edt\u00e1shoz beny\u00fajtott fel\u00fcgyeleti int\u00e9zked\u00e9s ir\u00e1nti k\u00e9relmet lehet majd beny\u00fajtani.<\/li>\n<\/ul>\n<p><strong>Az ad\u00f3z\u00e1s rendj\u00e9t \u00e9rint\u0151 v\u00e1ltoz\u00e1sok<\/strong><\/p>\n<p><em>Fel\u00fcgyeleti int\u00e9zked\u00e9s<\/em><\/p>\n<p>Fontos v\u00e1ltoz\u00e1s, hogy 2016. janu\u00e1r 1-j\u00e9t\u0151l nem lehet majd a Nemzetgazdas\u00e1gi Miniszterhez fel\u00fcgyeleti int\u00e9zked\u00e9s ir\u00e1nti k\u00e9relmet beny\u00fajtani, tekintettel arra, hogy ezen rendk\u00edv\u00fcli jogorvoslati form\u00e1t a Miniszter kiz\u00e1r\u00f3lag csak hivatalb\u00f3l rendelhet majd el. A Miniszterhez beny\u00fajtott k\u00e9relmek ebb\u0151l k\u00f6vetkez\u0151en \u00e9rdemi vizsg\u00e1lat n\u00e9lk\u00fcl elutas\u00edt\u00e1sra fognak ker\u00fclni.<\/p>\n<p><em>Becsl\u00e9si elj\u00e1r\u00e1s<\/em><\/p>\n<p>Az \u00fan. vagyonosod\u00e1si vizsg\u00e1latok eset\u00e9n alkalmazhat\u00f3 becsl\u00e9si elj\u00e1r\u00e1s szab\u00e1lyai szigorodnak. A j\u00f6v\u0151ben a becsl\u00e9si elj\u00e1r\u00e1st kiz\u00e1r\u00f3lag csak abban az esetben lehet majd alkalmazni, ha a nyomoz\u00f3hat\u00f3s\u00e1g r\u00e9sz\u00e9r\u0151l fenn\u00e1ll a (1) vagyon elleni, (2) a p\u00e9nz- \u00e9s b\u00e9lyegforgalom biztons\u00e1ga elleni, (3) a k\u00f6lts\u00e9gvet\u00e9st k\u00e1ros\u00edt\u00f3 b\u0171ncselekm\u00e9nyek, (4) a p\u00e9nzmos\u00e1s, valamint (5) a gazd\u00e1lkod\u00e1s rendj\u00e9t s\u00e9rt\u0151 b\u0171ncselekm\u00e9nyek elk\u00f6vet\u00e9s\u00e9nek a gyan\u00faja.<\/p>\n<p>A becsl\u00e9si elj\u00e1r\u00e1ssal kapcsolatos \u00faj szab\u00e1lyokat a 2016. janu\u00e1r 1-je ut\u00e1n indult elj\u00e1r\u00e1sokban kell majd el\u0151sz\u00f6r alkalmazni.<\/p>\n<p><strong>Egy\u00e9b ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1sok<\/strong><\/p>\n<p><em>T\u00e1rsas\u00e1gi ad\u00f3 \u2013 sportt\u00e1mogat\u00e1s p\u00e9nz\u00fcgyi teljes\u00edt\u00e9s\u00e9nek bejelent\u00e9si k\u00f6telezetts\u00e9ge<\/em><\/p>\n<p>Kedvez\u0151 v\u00e1ltoz\u00e1s, hogy a jelenleg hat\u00e1lyos 8 napr\u00f3l 30 napra n\u00f6vekszik a l\u00e1tv\u00e1nycsapatsport alapt\u00e1mogat\u00e1s \u00e9s kieg\u00e9sz\u00edt\u0151 t\u00e1mogat\u00e1s p\u00e9nz\u00fcgyi teljes\u00edt\u00e9s\u00e9nek ad\u00f3hat\u00f3s\u00e1g fel\u00e9 t\u00f6rt\u00e9n\u0151 bejelent\u00e9s\u00e9nek hat\u00e1rideje. Egy\u00fattal a bejelent\u00e9s jogveszt\u0151 jellege is megsz\u0171nik.<\/p>\n<p class=\"Default\">Az \u00faj bejelent\u00e9si szab\u00e1lyt els\u0151 alkalommal a 2015-2016-os t\u00e1mogat\u00e1si id\u0151szakra a 2016. janu\u00e1r 1-j\u00e9t k\u00f6vet\u0151en beny\u00fajtott \u00faj sportfejleszt\u00e9si programok t\u00e1mogat\u00e1s\u00e1val \u00f6sszef\u00fcgg\u00e9sben kell alkalmazni.<\/p>\n<p class=\"Default\">A m\u00f3dos\u00edt\u00e1shoz kapcsol\u00f3d\u00f3 \u00e1tmeneti rendelkez\u00e9s szerint a 8 napos jogveszt\u0151 hat\u00e1rid\u0151 elmulaszt\u00e1s\u00e1val \u00f6sszef\u00fcgg\u0151 jogk\u00f6vetkezm\u00e9nyek al\u00f3l k\u00e9relemre az ad\u00f3z\u00f3 mentes\u00fclhet.<\/p>\n<p class=\"Default\"><em>Helyi ipar\u0171z\u00e9si ad\u00f3 \u2013 K+F ad\u00f3kedvezm\u00e9ny<\/em><\/p>\n<p>A helyi ad\u00f3 t\u00f6rv\u00e9ny id\u00e9n \u0151sszel kor\u00e1bban elfogadott m\u00f3dos\u00edt\u00e1sa szerint az \u00f6nkorm\u00e1nyzatoknak 2016\u2011t\u00f3l kezd\u0151d\u0151en lehet\u0151s\u00e9g\u00fck lesz egy \u00faj t\u00edpus\u00fa ad\u00f3kedvezm\u00e9ny bevezet\u00e9s\u00e9re. Az \u00f6nkorm\u00e1nyzatok d\u00f6nt\u00e9se alapj\u00e1n a helyi ipar\u0171z\u00e9si ad\u00f3 cs\u00f6kkenthet\u0151 lesz az alapkutat\u00e1s, alkalmazott kutat\u00e1s vagy k\u00eds\u00e9rleti fejleszt\u00e9s ad\u00f3\u00e9vben elsz\u00e1molt k\u00f6zvetlen k\u00f6lts\u00e9ge 10%-\u00e1nak megfelel\u0151 \u00f6sszeggel.<\/p>\n<p class=\"Default\">A jelenlegi t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1s az \u00faj K+F kedvezm\u00e9ny ig\u00e9nybev\u00e9tel\u00e9nek felt\u00e9teleit pontos\u00edtja arra az esetre, amikor egy v\u00e1llalkoz\u00e1s t\u00f6bb \u00f6nkorm\u00e1nyzat ter\u00fclet\u00e9n is rendelkezik telephellyel.<\/p>\n<p class=\"Default\">A t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1s szerint az ad\u00f3kedvezm\u00e9ny t\u00f6bb \u00f6nkorm\u00e1nyzat illet\u00e9kess\u00e9gi ter\u00fclet\u00e9n fenn\u00e1ll\u00f3 ad\u00f3k\u00f6telezetts\u00e9g eset\u00e9n a telep\u00fcl\u00e9si ad\u00f3alapnak a v\u00e1llalkoz\u00e1si szint\u0171 ad\u00f3alapban k\u00e9pviselt ar\u00e1nya szerint, legfeljebb a fizetend\u0151 ad\u00f3 \u00f6sszeg\u00e9ig lesz ig\u00e9nybe vehet\u0151.<\/p>\n<p><em>N\u00e9peg\u00e9szs\u00e9g\u00fcgyi term\u00e9kad\u00f3 \u2013 eg\u00e9szs\u00e9gmeg\u0151rz\u0151 programokhoz kapcsol\u00f3d\u00f3 kedvezm\u00e9ny<\/em><\/p>\n<p>Az elfogadott t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1s szerint a n\u00e9peg\u00e9szs\u00e9g\u00fcgyi term\u00e9kad\u00f3 \u00f6sszege 2016. janu\u00e1r 1-j\u00e9t\u0151l cs\u00f6kkenthet\u0151 lesz az eg\u00e9szs\u00e9gmeg\u0151rz\u0151 programokkal kapcsolatban felmer\u00fclt k\u00f6lts\u00e9gekkel, r\u00e1ford\u00edt\u00e1sokkal legfeljebb az egy\u00e9bk\u00e9nt fizetend\u0151 ad\u00f3 \u00f6sszeg\u00e9nek 10 %-\u00e1ig.<\/p>\n","protected":false},"excerpt":{"rendered":"<\/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":{"0":"post-3452","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-hirek","7":"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 v27.4 (Yoast SEO v27.4) - 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