{"id":3526,"date":"2013-05-16T00:00:00","date_gmt":"2013-05-15T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/majusi-bevallasi-hataridok-2\/"},"modified":"2020-07-09T12:22:40","modified_gmt":"2020-07-09T10:22:40","slug":"majusi-bevallasi-hataridok-2","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/majusi-bevallasi-hataridok-2\/","title":{"rendered":"M\u00e1jusi bevall\u00e1si hat\u00e1rid\u0151k"},"content":{"rendered":"<p><strong>K\u00f6zelegnek a 2012. \u00e9vre vonatkoz\u00f3 \u00e9ves bevall\u00e1si hat\u00e1rid\u0151k. R\u00f6viden \u00e1ttekintj\u00fck, hogy mire \u00e9rdemes odafigyelni a bevall\u00e1sok elk\u00e9sz\u00edt\u00e9sekor.<\/strong><!--more--><\/p>\n<p><strong>Szem\u00e9lyi j\u00f6vedelemad\u00f3 \u2013 m\u00e1jus 21.<\/strong><\/p>\n<p>A 2012. ad\u00f3\u00e9vre vonatkoz\u00f3 szem\u00e9lyi j\u00f6vedelemad\u00f3 k\u00f6telezetts\u00e9gekr\u0151l a mag\u00e1nszem\u00e9ly ad\u00f3alanyoknak <strong>2013. m\u00e1jus 21-ig (m\u00e1jus 20. \u00fcnnepnap) kell az<\/strong> <strong>ad\u00f3bevall\u00e1st beny\u00fajtaniuk<\/strong>.\u00a0 Ha kider\u00fcl, hogy a mag\u00e1nszem\u00e9ly hat\u00e1rid\u0151ben nem fogja tudni beny\u00fajtani a bevall\u00e1s\u00e1t, mert a sz\u00fcks\u00e9ges iratok, igazol\u00e1sok \u00f6nhib\u00e1j\u00e1n k\u00edv\u00fcl nem \u00e1llnak rendelkez\u00e9sre, m\u00e9g a bevall\u00e1si hat\u00e1rid\u0151 el\u0151tt err\u0151l bejelent\u00e9st tehet az ad\u00f3hat\u00f3s\u00e1gnak. Az ilyen bejelent\u00e9s eset\u00e9n az ad\u00f3hat\u00f3s\u00e1g mulaszt\u00e1si b\u00edrs\u00e1got nem szab ki, ha a mag\u00e1nszem\u00e9ly 2013. november 20-ig beny\u00fajtja a bevall\u00e1s\u00e1t \u00e9s a k\u00e9sedelmet kiment\u0151 igazol\u00e1si k\u00e9relm\u00e9t. Az igazol\u00e1si k\u00e9relmet az ad\u00f3hat\u00f3s\u00e1g nem utas\u00edtja el, ha a mag\u00e1nszem\u00e9ly k\u00fclf\u00f6ldr\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelemmel is rendelkezik \u00e9s a hat\u00e1rid\u0151 mulaszt\u00e1s\u00e1t azzal menti ki, hogy az ad\u00f3k\u00f6telezetts\u00e9g\u00e9nek meg\u00e1llap\u00edt\u00e1s\u00e1hoz nemzetk\u00f6zi egyezm\u00e9ny, viszonoss\u00e1g, vagy k\u00fclf\u00f6ldi ad\u00f3jog vizsg\u00e1lata volt sz\u00fcks\u00e9ges.<\/p>\n<p>Az ad\u00f3bevall\u00e1sban meg\u00e1llap\u00edtott ad\u00f3tartoz\u00e1st <strong>legk\u00e9s\u0151bb 2013. m\u00e1jus 21-\u00e9ig kell megfizetni az <\/strong>ad\u00f3hat\u00f3s\u00e1gnak.\u00a0 \u00c1tutal\u00e1s eset\u00e9n fontos odafigyelni, hogy az ad\u00f3azonos\u00edt\u00f3 jel felt\u00fcntet\u00e9sre ker\u00fclj\u00f6n a k\u00f6zlem\u00e9ny rovatban. Ha az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g nem haladja meg a 150.000 Ft-ot, akkor lehet\u0151s\u00e9g van p\u00f3tl\u00e9kmentes, r\u00e9szletekben t\u00f6rt\u00e9n\u0151 fizet\u00e9sre is, legfeljebb hat h\u00f3napon kereszt\u00fcl. Err\u0151l az ad\u00f3bevall\u00e1sban lehet nyilatkozni.<\/p>\n<p>A 2012-es ad\u00f3bevall\u00e1s kit\u00f6lt\u00e9sekor az al\u00e1bbi v\u00e1ltoz\u00e1sokra \u00e9rdemes figyelni:<\/p>\n<ul>\n<li>2012-ben alkalmazni kell az \u00fan. <strong>\u201ef\u00e9lszuperbrutt\u00f3s\u00edt\u00e1st\u201d<\/strong>, azaz az \u00f6sszevont ad\u00f3alapba tartoz\u00f3 j\u00f6vedelem 2.424.000 Ft-ot meghalad\u00f3 r\u00e9sz\u00e9t 27%-os ad\u00f3alap-kieg\u00e9sz\u00edt\u00e9ssel meg kell n\u00f6velni, \u00edgy a hat\u00e1r\u00e9rt\u00e9ket meghalad\u00f3 j\u00f6vedelem eset\u00e9n az effekt\u00edv ad\u00f3kulcs 20.32%, alatta pedig 16%.<\/li>\n<li>Az <strong>ingatlan-b\u00e9rbead\u00e1s<\/strong> az \u00f6n\u00e1ll\u00f3 tev\u00e9kenys\u00e9gre vonatkoz\u00f3 szab\u00e1lyok szerint ad\u00f3zik, teh\u00e1t az ad\u00f3alap-kieg\u00e9sz\u00edt\u00e9s sz\u00e1m\u00edt\u00e1sakor figyelembe veend\u0151 j\u00f6vedelem. \u00dajdons\u00e1g, hogy a b\u00e9rbead\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 bev\u00e9telb\u0151l \u2013 egyebek k\u00f6zt \u2013 levonhat\u00f3 a\u00a0 m\u00e1s telep\u00fcl\u00e9sen b\u00e9rbe vett lak\u00e1s b\u00e9rleti d\u00edja.<\/li>\n<li>2012-t\u0151l <strong>megsz\u0171nt az ad\u00f3j\u00f3v\u00e1\u00edr\u00e1s<\/strong>.<\/li>\n<li>A gyermeket saj\u00e1t h\u00e1ztart\u00e1sukban nevel\u0151 gy\u00e1mok, nevel\u0151sz\u00fcl\u0151k is jogosultak <strong>csal\u00e1di kedvezm\u00e9ny<\/strong> \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9re. A csal\u00e1di kedvezm\u00e9ny \u00f6sszege nem v\u00e1ltozik 2012-ben 1-2 eltartott eset\u00e9n 62.500 Ft, 3 illetve t\u00f6bb eltartott eset\u00e9n 206.250 Ft.<\/li>\n<li>Nem kell bevallani azt a bev\u00e9telt, amely <strong>ing\u00f3 vagyont\u00e1rgy \u00e1truh\u00e1z\u00e1s\u00e1b\u00f3l<\/strong> sz\u00e1rmazik, \u00e9s az \u00e9ves \u00f6sszege nem haladja meg a 600 ezer forintot, vagy az abb\u00f3l meg\u00e1llap\u00edtott j\u00f6vedelem nem haladja meg a 200 ezer forintot.<\/li>\n<\/ul>\n<p><strong>T\u00e1rsas\u00e1gi ad\u00f3 \u2013 m\u00e1jus 31.<\/strong><\/p>\n<p>A t\u00e1rsas\u00e1gi ad\u00f3bevall\u00e1s hat\u00e1rideje is k\u00f6zeleg, ami <strong>nem csak az ad\u00f3bevall\u00e1s, hanem a<\/strong> <strong>transzfer\u00e1r dokument\u00e1ci\u00f3k elk\u00e9sz\u00edt\u00e9s\u00e9nek<\/strong> hat\u00e1rideje is. \u00a0A transzfer\u00e1r-dokument\u00e1ci\u00f3val kapcsolatos \u00faj szab\u00e1lyokr\u00f3l kor\u00e1bbi <a href=\"https:\/\/orientax.hu\/hir\/transzferar-dokumentacio-uj-szabalyok-most-mar-kotelezoen\">h\u00edreink<\/a>k\u00f6zt olvashatnak.<\/p>\n<p>Az al\u00e1bbiakban \u00f6sszegy\u0171jt\u00f6tt\u00fck, hogy milyen v\u00e1ltoz\u00e1sokra \u00e9rdemes odafigyelni a 2012. \u00e9vi t\u00e1rsas\u00e1gi ad\u00f3bevall\u00e1s k\u00e9sz\u00edt\u00e9sekor.<\/p>\n<ul>\n<li>Az egyik legfontosabb v\u00e1ltoz\u00e1s, hogy az <strong>elhat\u00e1rolt vesztes\u00e9get csak az ad\u00f3alap 50%-ig lehet<\/strong> \u00e9rv\u00e9nyes\u00edteni. Teh\u00e1t, amennyiben az elhat\u00e1rolt vesztes\u00e9gek figyelembev\u00e9tele n\u00e9lk\u00fcl sz\u00e1m\u00edtott ad\u00f3alap pozit\u00edv, akkor lesz ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g. Tov\u00e1bb\u00e1, amennyiben \u00e1talakul\u00e1s vagy c\u00e9gv\u00e1s\u00e1rl\u00e1s t\u00f6rt\u00e9nt 2012. sor\u00e1n, fontos odafigyelni az elhat\u00e1rolt vesztes\u00e9gek felhaszn\u00e1l\u00e1s\u00e1val kapcsolatos \u00faj t\u00f6rv\u00e9nyi felt\u00e9telekre.<\/li>\n<li>M\u00f3dosult 2012-t\u0151l az <strong>alult\u0151k\u00e9s\u00edt\u00e9s szab\u00e1lyoz\u00e1sa<\/strong> is. K\u00f6telezetts\u00e9gnek nem csak az a k\u00f6telezetts\u00e9g min\u0151s\u00fcl, amely alapj\u00e1n kamatot fizetnek, hanem a kamatmentes k\u00f6telezetts\u00e9g is, amennyiben azzal kapcsolatban az ad\u00f3alap cs\u00f6kkent\u00e9s t\u00f6rt\u00e9nik transzfer\u00e1r-m\u00f3dos\u00edt\u00e1s c\u00edm\u00e9n. A k\u00f6telezetts\u00e9g \u00f6sszege viszont cs\u00f6kkenthet\u0151 lesz, ha azt tov\u00e1bbadj\u00e1k. Az alult\u0151k\u00e9s\u00edt\u00e9skor nem csak a kamatnak, hanem a k\u00f6telezetts\u00e9gekkel kapcsolatos transzfer\u00e1r-cs\u00f6kkent\u0151 t\u00e9telnek a saj\u00e1t t\u0151ke h\u00e1romszoros\u00e1t meghalad\u00f3 k\u00f6telezetts\u00e9gre jut\u00f3 ar\u00e1nyos r\u00e9sze is n\u00f6veli 2012-t\u0151l az ad\u00f3alapot.<\/li>\n<li>2012-t\u0151l <strong>nem ad\u00f3alap-n\u00f6vel\u0151 t\u00e9tel a reprezent\u00e1ci\u00f3, \u00fczleti aj\u00e1nd\u00e9k<\/strong>c\u00edm\u00e9n szem\u00e9lyi jelleg\u0171 egy\u00e9b kifizet\u00e9sk\u00e9nt elsz\u00e1molt juttat\u00e1s.<\/li>\n<li>Az <strong>adom\u00e1nynak<\/strong> min\u0151s\u00fcl\u0151 juttat\u00e1s 2012-t\u0151l elismert k\u00f6lts\u00e9g t\u00e1rsas\u00e1gi ad\u00f3 szempontb\u00f3l \u2013 f\u00fcggetlen\u00fcl att\u00f3l, hogy a t\u00e1mogatott ad\u00f3z\u00e1s el\u0151tti eredm\u00e9nye pozit\u00edv vagy negat\u00edv &#8211; , felt\u00e9ve, hogy az adom\u00e1nyoz\u00f3 rendelkezik az adom\u00e1nyozott \u00e1ltal ki\u00e1ll\u00edtott, t\u00f6rv\u00e9nyben meghat\u00e1rozott tartalm\u00fa igazol\u00e1ssal.\u00a0 Kiemelked\u0151en k\u00f6zhaszn\u00fa szervezetnek t\u00f6rt\u00e9n\u0151, illetve tart\u00f3s adom\u00e1nyoz\u00e1s eset\u00e9n plusz ad\u00f3alap-cs\u00f6kkent\u00e9s (20%, illetve 50%) \u00e9rv\u00e9nyes\u00edthet\u0151.<\/li>\n<li><strong>Megsz\u0171nt a K+F<\/strong> k\u00f6zvetlen k\u00f6lts\u00e9gei k\u00f6z\u00f6tt, tov\u00e1bb\u00e1 a szoftverfejleszt\u0151 alkalmaz\u00e1s\u00e1ra tekintettel elsz\u00e1molt <strong>b\u00e9rk\u00f6lts\u00e9g alapj\u00e1n ig\u00e9nybe vehet\u0151 ad\u00f3kedvezm\u00e9ny<\/strong>. Kis-\u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1snak min\u0151s\u00fcl\u0151 ad\u00f3z\u00f3k azonban utolj\u00e1ra 2014. \u00e9vi ad\u00f3alap ut\u00e1ni ad\u00f3b\u00f3l m\u00e9g ig\u00e9nybe vehetik a 2011. december 31-ig elsz\u00e1molt b\u00e9rk\u00f6lts\u00e9g ut\u00e1n az ad\u00f3kedvezm\u00e9nyt.<\/li>\n<\/ul>\n<p>A t\u00e1rsas\u00e1gi bevall\u00e1s kit\u00f6lt\u00e9s\u00e9vel kapcsolatban a NAV t\u00e1j\u00e9koztat\u00f3t tett k\u00f6zz\u00e9, mely <a href=\"http:\/\/www.nav.gov.hu\/nav\/ado\/tarsasagi\/mire_figyeljunk_1229_es_bevallas_kitoltese_soran.html\">itt<\/a> el\u00e9rhet\u0151.<\/p>\n<p><strong>Helyi ipar\u0171z\u00e9si ad\u00f3 \u2013 m\u00e1jus 31.<\/strong><\/p>\n<p>2012-ben nem volt jelent\u0151s v\u00e1ltoz\u00e1s az ipar\u0171z\u00e9si ad\u00f3 sz\u00e1m\u00edt\u00e1s\u00e1t illet\u0151en, azonban fontos megjegyezni, hogy a 2012. \u00e9vi ad\u00f3bevall\u00e1sban bevall\u00e1sra ker\u00fcl\u0151 ad\u00f3el\u0151legek sz\u00e1m\u00edt\u00e1sakor m\u00e1r tekintettel kell lenni az EL\u00c1B\u00c9 \u00e9s k\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1sok s\u00e1vos levonhat\u00f3s\u00e1g\u00e1val kapcsolatban a 2013. janu\u00e1r 1-j\u00e9vel hat\u00e1lyba l\u00e9pett szab\u00e1lyokra.<\/p>\n<p>A helyi ad\u00f3kr\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny alapj\u00e1n ugyanis, ha jogszab\u00e1lyi v\u00e1ltoz\u00e1s miatt az ad\u00f3 alapja az ad\u00f3\u00e9vre m\u00f3dosul, akkor az el\u0151leg \u00f6sszeg\u00e9t az ad\u00f3alap v\u00e1ltoz\u00e1sa figyelembev\u00e9tel\u00e9vel kell meg\u00e1llap\u00edtani \u00e9s bevallani.<\/p>\n<p><strong>Innov\u00e1ci\u00f3s j\u00e1rul\u00e9k \u2013 m\u00e1jus 31.<\/strong><\/p>\n<ul>\n<li>Legfontosabb v\u00e1ltoz\u00e1s, hogy 2012-t\u0151l <strong>megsz\u0171ntek az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k brutt\u00f3 k\u00f6telezetts\u00e9g\u00e9t cs\u00f6kkent\u0151 t\u00e9telek<\/strong>, \u00edgy nem levonhat\u00f3 az innov\u00e1ci\u00f3s j\u00e1rul\u00e9kb\u00f3l a saj\u00e1t tev\u00e9kenys\u00e9gi k\u00f6rben v\u00e9gzett kutat\u00e1s-fejleszt\u00e9s, illetve kutat\u00f3helyekt\u0151l megrendelt K+F k\u00f6lts\u00e9gei sem.<\/li>\n<li>A t\u00e1rsas\u00e1gi ad\u00f3bevall\u00e1sban kell bevallani a 2012. \u00fczleti \u00e9ves innov\u00e1ci\u00f3s j\u00e1rul\u00e9kk\u00f6telezetts\u00e9get,\u00a0 tov\u00e1bb\u00e1 ehhez kapcsol\u00f3d\u00f3an a bevall\u00e1s esed\u00e9kess\u00e9g\u00e9t k\u00f6vet\u0151 m\u00e1sodik napt\u00e1ri h\u00f3nap els\u0151 napj\u00e1val kezd\u0151d\u0151 12 h\u00f3napos id\u0151szakra <strong>j\u00e1rul\u00e9kel\u0151leget is kell bevallani<\/strong>a pozit\u00edv j\u00e1rul\u00e9kk\u00f6telezetts\u00e9ggel rendelkez\u0151 mikro- \u00e9s kisv\u00e1llalkoz\u00e1son k\u00edv\u00fcli v\u00e1llalkoz\u00e1soknak.<\/li>\n<\/ul>\n<p>A 2012-es ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1sokr\u00f3l sz\u00f3l\u00f3 r\u00e9szletes h\u00edrlevel\u00fcnket <a href=\"https:\/\/orientax.hu\/site_media\/wp-content\/uploads\/sites\/43\/1124_Ad%C3%B3t%C3%B6rv%C3%A9nyv%C3%A1ltoz%C3%A1sok_2012_FINAL.pdf\">itt<\/a> \u00e9rik el.<\/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-3526","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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