{"id":3560,"date":"2012-06-22T00:00:00","date_gmt":"2012-06-21T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/adosalata-torveny-elfogadasa\/"},"modified":"2020-07-09T12:22:43","modified_gmt":"2020-07-09T10:22:43","slug":"adosalata-torveny-elfogadasa","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/adosalata-torveny-elfogadasa\/","title":{"rendered":"Ad\u00f3sal\u00e1ta-t\u00f6rv\u00e9ny elfogad\u00e1sa"},"content":{"rendered":"<p><strong>J\u00fanius 4-\u00e9n elfogad\u00e1sra ker\u00fcltek a 2013. \u00e9vi ad\u00f3t\u00f6rv\u00e9ny-m\u00f3dos\u00edt\u00e1sok, amelyek k\u00f6z\u00fcl n\u00e9h\u00e1ny m\u00e1r 2012 j\u00falius\u00e1ban hat\u00e1lyba l\u00e9p.\u00a0 <\/strong><a href=\"https:\/\/orientax.hu\/hir\/adotorveny-valtozasok-a-lathataron\"><strong>\u201e Az ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1sok a l\u00e1that\u00e1ron\u201d<\/strong><\/a><strong> \u00e9s a <\/strong><a href=\"https:\/\/orientax.hu\/hir\/2012-es-2013-as-adotorveny-valtozasok-tervezete\"><strong>\u201e2012. \u00e9s 2013-as ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1sok tervezete\u201d<\/strong><\/a><strong> c\u00edm\u0171 m\u00e1jusi h\u00edrleveleinkben el\u0151zetesen \u00edrtunk az egyes ad\u00f3z\u00e1st \u00e9rint\u0151 t\u00f6rv\u00e9nyek m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9nytervezetr\u0151l, melyet v\u00e9g\u00fcl minim\u00e1lis v\u00e1ltoztat\u00e1sokkal fogadott el az Orsz\u00e1ggy\u0171l\u00e9s.<\/strong><\/p>\n<p><strong>Az al\u00e1bbiakban a t\u00f6rv\u00e9nyjavaslathoz k\u00e9pest eszk\u00f6z\u00f6lt \u00e9s elfogadott tov\u00e1bbi v\u00e1ltoztat\u00e1sok k\u00f6z\u00fcl a legfontosabb m\u00f3dos\u00edt\u00e1sokat foglaltuk \u00f6ssze.<\/strong><\/p>\n<p><strong>1.\u00a0 <\/strong><strong>\u00c1fa t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sa<\/strong><\/p>\n<p>A gazdas\u00e1gi c\u00e9llal belf\u00f6ld\u00f6n letelepedett, gazdas\u00e1gi c\u00e9l\u00fa leteleped\u00e9s hi\u00e1ny\u00e1ban belf\u00f6ldi lak\u00f3hellyel vagy szok\u00e1sos tart\u00f3zkod\u00e1si hellyel rendelkez\u0151 ad\u00f3z\u00f3nak csak abban az esetben kell a sz\u00e1ml\u00e1n felt\u00fcntetni a belf\u00f6ld\u00f6n nyilv\u00e1ntart\u00e1sba vett ad\u00f3alany sz\u00e1m\u00e1t, amennyiben az \u00e1th\u00e1r\u00edtott ad\u00f3 \u00f6sszege<strong>legal\u00e1bb 2 milli\u00f3 Forint<\/strong>.<\/p>\n<p>Az egyes ad\u00f3t\u00f6rv\u00e9nyek \u00e9s azokkal \u00f6sszef\u00fcgg\u0151 egy\u00e9b t\u00f6rv\u00e9nyek m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 2011. \u00c9vi CLVI. T\u00f6rv\u00e9ny 296. \u00a7 bekezd\u00e9se azt \u00edrja el\u0151, hogy 2013. Janu\u00e1r 1-t\u0151l az \u00e1fa ad\u00f3alany nyilatkozni k\u00f6teles az \u00e1ltala kibocs\u00e1tott \u00e9s befogadott sz\u00e1ml\u00e1k adatair\u00f3l, amelyek ut\u00e1n az adott ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szakban ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9ge keletkezett, vagy ad\u00f3levon\u00e1si jogot gyakorolt (<strong>\u00f6sszes\u00edt\u0151 jelent\u00e9s<\/strong>). Az adminisztr\u00e1ci\u00f3s terhek cs\u00f6kkent\u00e9se \u00e9rdek\u00e9ben ez a nyilatkozatt\u00e9teli k\u00f6telezetts\u00e9g \u00e9rt\u00e9khat\u00e1rhoz van k\u00f6tve, mely \u00e9rt\u00e9khat\u00e1r a tervezethez k\u00e9pest <strong>500\u00a0000 Ft-r\u00f3l 2\u00a0000\u00a0000 Ft-ra<\/strong> emelkedett.<\/p>\n<p>A kor\u00e1bbi javaslat \u00e9rtelm\u00e9ben a sz\u00e1mla kibocs\u00e1t\u00f3ja \u00e9s befogad\u00f3ja egyar\u00e1nt hozz\u00e1f\u00e9rhetett volna az \u00e1ltala kibocs\u00e1tott, illetve befogadott sz\u00e1ml\u00e1kra vonatkoz\u00f3an m\u00e1s ad\u00f3z\u00f3 \u00e1ltal teljes\u00edtett \u00e1fa \u00f6sszes\u00edt\u0151 jelent\u00e9s adataihoz, azonban ez vissza\u00e9l\u00e9sre adhatott volna lehet\u0151s\u00e9get, \u00edgy a v\u00e9gleges t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1s <strong>csak a sz\u00e1mla befogad\u00f3ja<\/strong> sz\u00e1m\u00e1ra biztos\u00edtja a lehet\u0151s\u00e9get.<\/p>\n<p>Az \u00e1fa tv.\u00a0 278 \u00a7-al eg\u00e9sz\u00fcl ki, amelynek l\u00e9nyege, hogy a hazai nagyszab\u00e1s\u00fa \u00e9s nemzetk\u00f6zi jelent\u0151s\u00e9g\u0171 szabadt\u00e9ri zenei fesztiv\u00e1lok nemzetk\u00f6zi versenyk\u00e9pess\u00e9g\u00e9nek biztos\u00edt\u00e1sa \u00e9rdek\u00e9ben, a kiemelt kultur\u00e1lis rendezv\u00e9nyekre val\u00f3 bel\u00e9p\u00e9st biztos\u00edt\u00f3 bel\u00e9p\u0151jegyek is a kedvez\u0151bb <strong>18 %-os ad\u00f3kulcs<\/strong> szerint ad\u00f3znak.<\/p>\n<p><strong>2.\u00a0 <\/strong><strong>P\u00e9nz\u00fcgyi v\u00e1llalkoz\u00e1sok kedvezm\u00e9nye<\/strong><\/p>\n<p>Azokn\u00e1l a p\u00e9nz\u00fcgyi v\u00e1llalkoz\u00e1sokn\u00e1l, amelyekn\u00e9l a v\u00e9gt\u00f6rleszt\u00e9sb\u0151l sz\u00e1rmaz\u00f3 vesztes\u00e9g\u00fck 30 %-\u00e1ban meghat\u00e1rozott k\u00fcl\u00f6nad\u00f3 kedvezm\u00e9nyt a 2011-re fizetend\u0151 k\u00fcl\u00f6nad\u00f3 meg\u00e1llap\u00edt\u00e1s\u00e1n\u00e1l nem tudt\u00e1k teljes m\u00e9rt\u00e9kben \u00e9rv\u00e9nyes\u00edteni, a m\u00f3dos\u00edt\u00e1sok k\u00f6vetkezt\u00e9ben nem ker\u00fclnek h\u00e1tr\u00e1nyos helyzetbe, mert lehet\u0151s\u00e9g\u00fck lesz a fennmarad\u00f3 \u00f6sszeget a 2012-re fizetend\u0151 k\u00fcl\u00f6nad\u00f3 meg\u00e1llap\u00edt\u00e1s\u00e1n\u00e1l \u00e9rv\u00e9nyes\u00edteni. A kedvezm\u00e9ny azonban felt\u00e9telhez k\u00f6t\u00f6tt: annak \u00f6sszeg\u00e9t <strong>kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok hitelez\u00e9s\u00e9re<\/strong>kell ford\u00edtani.<\/p>\n<p><strong>3.\u00a0 <\/strong><strong>\u00a0A t\u00e1vk\u00f6zl\u00e9si ad\u00f3 2013. janu\u00e1r 1-ig<\/strong><\/p>\n<p>A t\u00e1vk\u00f6zl\u00e9si ad\u00f3r\u00f3l sz\u00f3l\u00f3 2012. \u00e9vi t\u00f6rv\u00e9ny tov\u00e1bbi paragrafusokkal eg\u00e9sz\u00fcl ki. Az \u00faj el\u0151\u00edr\u00e1sok \u00e9rtelm\u00e9ben a teszth\u00edv\u00e1sok mellett mentess\u00e9get kapnak a<strong>teszt-sms-ek<\/strong> is. A 2012. \u00e9v tekintet\u00e9ben a t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1s cs\u00f6kkentette az ad\u00f3maximum m\u00e9rt\u00e9k\u00e9t a mag\u00e1nszem\u00e9lyek eset\u00e9ben <strong>400 Ft\/h\u00f3\/h\u00edv\u00f3sz\u00e1m<\/strong>, m\u00e1s el\u0151fizet\u0151k eset\u00e9ben <strong>1400 Ft\/h\u00f3\/h\u00edv\u00f3sz\u00e1m<\/strong> \u00f6sszegre. Az eredeti 700 Ft\/h\u00f3\/h\u00edv\u00f3sz\u00e1m (mag\u00e1nszem\u00e9lyek eset\u00e9ben) \u00e9s 2500 Ft\/h\u00f3\/h\u00edv\u00f3sz\u00e1m (m\u00e1s el\u0151fizet\u0151k eset\u00e9ben) 2013. janu\u00e1r elsej\u00e9t\u0151l lesz \u00e9rv\u00e9nyes. A bevall\u00e1s \u00e9s az ad\u00f3fizet\u00e9s id\u0151pontja a h\u00edv\u00e1st, \u00fczenetk\u00fcld\u00e9st k\u00f6vet\u0151 h\u00f3napr\u00f3l a h\u00edv\u00e1s, \u00fczenetk\u00fcld\u00e9s h\u00f3napj\u00e1t k\u00f6vet\u0151 m\u00e1sodik h\u00f3napra m\u00f3dosul, annak \u00e9rdek\u00e9ben, hogy a szolg\u00e1ltat\u00f3k az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g\u00fcket a befolyt d\u00edjb\u00f3l teljes\u00edthess\u00e9k.<\/p>\n<p><strong>4.\u00a0 <\/strong><strong>Szerencsej\u00e1t\u00e9k T\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sa<\/strong><\/p>\n<p>Az Szjtv. 13\/A \u00a7 (3) bekezd\u00e9se alapj\u00e1n a gazdas\u00e1gi t\u00e1rsas\u00e1g \u00e1ltal \u00fczemeltet\u00e9sre ker\u00fcl\u0151 k\u00f6zponti szervert informatikai biztons\u00e1gi \u00e9s z\u00e1rts\u00e1gi szempontb\u00f3l, tov\u00e1bb\u00e1 a rendszerben a k\u00f6zponti szerver \u00e1ltal futtatott j\u00e1t\u00e9kprogramokat a jogszab\u00e1lyi megfelel\u0151s\u00e9gi szempontj\u00e1b\u00f3l <strong>audit\u00e1lni kell<\/strong>, a ki\u00e1ll\u00edtott tan\u00fas\u00edtv\u00e1ny nem \u00e1truh\u00e1zhat\u00f3.<\/p>\n<p>Az Szjtv. 13\/E \u00a7-a a k\u00f6vetkez\u0151kkel eg\u00e9sz\u00fclt ki: a k\u00f6zponti szerver \u00fczemeltet\u0151 \u00e9s a helyhez k\u00f6t\u00f6tt szerver alap\u00fa p\u00e9nznyer\u0151 automata \u00fczemeltet\u0151je, illetve a k\u00f6zponti szerver \u00fczemeltet\u0151 \u00e9s a nem helyhez k\u00f6t\u00f6tt szerver alap\u00fa p\u00e9nznyer\u0151 rendszer \u00fczemeltet\u0151je kiz\u00e1r\u00f3lag <strong>legal\u00e1bb 1 \u00e9vre sz\u00f3l\u00f3<\/strong> hat\u00e1rozott idej\u0171 csatlakoz\u00e1si szerz\u0151d\u00e9st k\u00f6thet. Ha 2 \u00e9vet meghalad\u00f3 hat\u00e1rozott id\u0151tartamra k\u00f6tik a szerz\u0151d\u00e9st a felek, akkor a k\u00e9t \u00e9v lej\u00e1rta ut\u00e1n az adott napt\u00e1ri \u00e9v v\u00e9g\u00e9re sz\u00f3l\u00f3 legal\u00e1bb 6 h\u00f3nap felmond\u00e1si id\u0151 alkalmaz\u00e1s\u00e1val indokol\u00e1s n\u00e9lk\u00fcl felmondhat\u00f3 a meg\u00e1llapod\u00e1s.<\/p>\n<p><strong>5.\u00a0 <\/strong><strong>Egyes tudom\u00e1nyos d\u00edjak SZJA k\u00f6telezetts\u00e9g\u00e9r\u0151l<\/strong><\/p>\n<p>Az Szja tv. 1. Sz\u00e1m\u00fa mell\u00e9klet\u00e9nek 4.5 pontja a v\u00e1ltoztat\u00e1st k\u00f6vet\u0151en a Magyar Corvin-l\u00e1nc Test\u00fclet \u00e1ltal oda\u00edt\u00e9lt \u00f6szt\u00f6nd\u00edj, valamint a Nobel-d\u00edjhoz, a \u201eThe Brain Prize\u201d-d\u00edjhoz \u00e9s az EU Descartes-d\u00edj\u00e1hoz a d\u00edjat adom\u00e1nyoz\u00f3 szervezet \u00e1ltal adott jutalom mellett az Abel-d\u00edjjal j\u00e1r\u00f3 p\u00e9nzjutalmat is mentes\u00edti az ad\u00f3 al\u00f3l.<\/p>\n<p>A \u00a0szoci\u00e1lis sz\u00f6vetkezetek \u00e1ltal a tagjaiknak szem\u00e9lyes k\u00f6zrem\u0171k\u00f6d\u00e9s\u00fck ellen\u00e9rt\u00e9kek\u00e9nt juttathat\u00f3 bev\u00e9tel ad\u00f3mentess\u00e9geinek felt\u00e9telei pontos\u00edt\u00e1sra ker\u00fcltek (<em>Szja tv. 1. sz. mell\u00e9klet 4.24<\/em>). A m\u00f3dos\u00edt\u00e1s alapj\u00e1n csak a sz\u00f6vetkezeti tagk\u00e9nt \u00e9s nem munkav\u00e1llal\u00f3k\u00e9nt vagy megb\u00edz\u00e1si viszonyban l\u00e9v\u0151 szem\u00e9lyk\u00e9nt termel\u0151 munk\u00e1t v\u00e9gz\u0151 tagok kaphatnak juttat\u00e1st. A kiv\u00e9telek k\u00f6z\u00fcl kiker\u00fclt a foglakoztat\u00e1si sz\u00f6vetkezet. Tov\u00e1bb\u00e1 a szoci\u00e1lis sz\u00f6vetkezet a tagjai r\u00e9sz\u00e9re a minim\u00e1lb\u00e9r egynegyed\u00e9ig utalv\u00e1ny form\u00e1j\u00e1ban is adhat ad\u00f3mentes juttat\u00e1st.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>J\u00fanius 4-\u00e9n elfogad\u00e1sra ker\u00fcltek a 2013. \u00e9vi ad\u00f3t\u00f6rv\u00e9ny-m\u00f3dos\u00edt\u00e1sok, amelyek k\u00f6z\u00fcl n\u00e9h\u00e1ny m\u00e1r 2012 j\u00falius\u00e1ban hat\u00e1lyba l\u00e9p.  \u201e Az ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1sok a l\u00e1that\u00e1ron\u201d \u00e9s a \u201e2012. \u00e9s 2013-as ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1sok tervezete\u201d c\u00edm\u0171 m\u00e1jusi h\u00edrleveleinkben el\u0151zetesen \u00edrtunk az egyes ad\u00f3z\u00e1st \u00e9rint\u0151 t\u00f6rv\u00e9nyek m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9nytervezetr\u0151l, melyet v\u00e9g\u00fcl minim\u00e1lis v\u00e1ltoztat\u00e1sokkal fogadott el az Orsz\u00e1ggy\u0171l\u00e9s.<\/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-3560","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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