{"id":3561,"date":"2012-06-22T00:00:00","date_gmt":"2012-06-21T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/beszamolo-kozzetetele-szigorodo-jogkovetkezmenyek\/"},"modified":"2020-07-09T12:22:44","modified_gmt":"2020-07-09T10:22:44","slug":"beszamolo-kozzetetele-szigorodo-jogkovetkezmenyek","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/beszamolo-kozzetetele-szigorodo-jogkovetkezmenyek\/","title":{"rendered":"Besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tele &#8211; szigorod\u00f3 jogk\u00f6vetkezm\u00e9nyek!"},"content":{"rendered":"<p><strong>Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny idei \u00e9vt\u0151l hat\u00e1lyos v\u00e1ltoz\u00e1sai \u00e9rtelm\u00e9ben az ad\u00f3hat\u00f3s\u00e1g jelent\u0151s \u00f6sszeg\u0171 mulaszt\u00e1si b\u00edrs\u00e1got szabhat ki, amennyiben a v\u00e1llalkoz\u00e1sok \u00e9ves besz\u00e1mol\u00f3ja, f\u00fcggetlen k\u00f6nyvvizsg\u00e1l\u00f3i jelent\u00e9se \u00e9s az ad\u00f3zott eredm\u00e9ny feloszt\u00e1s\u00e1ra vonatkoz\u00f3 hat\u00e1rozata nem ker\u00fclt az el\u0151\u00edrt hat\u00e1rid\u0151ben let\u00e9tbe helyez\u00e9sre \u00e9s k\u00f6zz\u00e9t\u00e9telre<\/strong><\/p>\n<p>A besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tel\u00e9nek ellen\u0151rz\u00e9s\u00e9re <a href=\"https:\/\/orientax.hu\/hir\/szamviteli-beszamolo-benyujtasanak-elmulasztasa\" target=\"_blank\" rel=\"noopener noreferrer\">az ad\u00f3hat\u00f3s\u00e1g az ut\u00f3bbi id\u0151kben egyre nagyobb figyelmet ford\u00edt<\/a>.\u00a0 Id\u00e9nt\u0151l azonban a k\u00f6zz\u00e9t\u00e9tel mulaszt\u00e1sa jelent\u0151s anyagi k\u00f6vetkezm\u00e9nyekkel is j\u00e1rhat.<\/p>\n<p>A sz\u00e1mvitelr\u0151l sz\u00f3l\u00f3 2000. \u00e9vi C. t\u00f6rv\u00e9ny szerint minden kett\u0151s k\u00f6nyvvitelt vezet\u0151 v\u00e1llalkoz\u00f3 k\u00f6teles \u00e9ves besz\u00e1mol\u00f3j\u00e1t, k\u00f6telez\u0151 k\u00f6nyvvizsg\u00e1lat eset\u00e9n a k\u00f6nyvvizsg\u00e1l\u00f3 jelent\u00e9s\u00e9t, valamint az ad\u00f3zott eredm\u00e9ny feloszt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 hat\u00e1rozatot let\u00e9tbe helyezni, tov\u00e1bb\u00e1 az \u00e9ves besz\u00e1mol\u00f3t \u00e9s a k\u00f6nyvvizsg\u00e1l\u00f3i jelent\u00e9st k\u00f6zz\u00e9tenni. A let\u00e9tbe helyez\u00e9snek \u00e9s a k\u00f6zz\u00e9t\u00e9telnek az ad\u00f3z\u00f3 elektronikus \u00faton, az erre kijel\u00f6lt korm\u00e1nyzati port\u00e1lon kereszt\u00fcl kell, hogy eleget tegyen<\/p>\n<ul>\n<li>\u00e9ves besz\u00e1mol\u00f3, egyszer\u0171s\u00edtett \u00e9ves besz\u00e1mol\u00f3 eset\u00e9n a t\u00e1rgy\u00e9vet k\u00f6vet\u0151 \u00e9v m\u00e1jus 31-\u00e9ig (elt\u00e9r\u0151 \u00fczleti \u00e9vet alkalmaz\u00f3kn\u00e1l a m\u00e9rlegfordul\u00f3napot k\u00f6vet\u0151 \u00f6t\u00f6dik h\u00f3nap utols\u00f3 napj\u00e1ig);<\/li>\n<li>\u00f6sszevont (konszolid\u00e1lt) \u00e9ves besz\u00e1mol\u00f3 eset\u00e9n a t\u00e1rgy\u00e9vet k\u00f6vet\u0151 \u00e9v j\u00fanius 30-\u00e1ig (elt\u00e9r\u0151 \u00fczleti \u00e9vet alkalmaz\u00f3kn\u00e1l a m\u00e9rlegfordul\u00f3napot k\u00f6vet\u0151 hatodik h\u00f3nap utols\u00f3 napj\u00e1ig).<\/li>\n<\/ul>\n<p>Amennyiben az ad\u00f3z\u00f3 a fent eml\u00edtett k\u00f6telezetts\u00e9geket a t\u00f6rv\u00e9ny \u00e1ltal el\u0151\u00edrt hat\u00e1rid\u0151ben nem teljes\u00edti, vagy a k\u00f6zz\u00e9t\u00e9teli k\u00f6lts\u00e9gt\u00e9r\u00edt\u00e9s teljes\u00edt\u00e9s\u00e9t elmulasztja, a kor\u00e1bbi, hi\u00e1nyp\u00f3tl\u00e1sra val\u00f3 felsz\u00f3l\u00edt\u00e1s mellett id\u00e9nt\u0151l az ad\u00f3hat\u00f3s\u00e1g mulaszt\u00e1si b\u00edrs\u00e1got is kivethet. A mulaszt\u00e1si b\u00edrs\u00e1g m\u00e9rt\u00e9ke els\u0151 alkalommal 500 ezer forint, 30 napos p\u00f3tl\u00e1si hat\u00e1rid\u0151 kit\u0171z\u00e9se mellett, \u00a0m\u00e1sodik alkalommal pedig m\u00e1r 1 milli\u00f3 forint, 60 napos p\u00f3tl\u00e1si hat\u00e1rid\u0151 kit\u0171z\u00e9s\u00e9vel.<\/p>\n<p>Tov\u00e1bbi l\u00e9nyeges v\u00e1ltoz\u00e1s az elm\u00falt \u00e9vek gyakorlat\u00e1hoz k\u00e9pest, hogy amennyiben az ad\u00f3z\u00f3 a besz\u00e1mol\u00f3 let\u00e9tbe helyez\u00e9si, illetve k\u00f6zz\u00e9t\u00e9teli k\u00f6telezetts\u00e9g\u00e9nek a m\u00e1sodik felh\u00edv\u00e1sban megjel\u00f6lt hat\u00e1rid\u0151ig sem tesz eleget, abban az esetben a NAV az ad\u00f3z\u00f3 ad\u00f3sz\u00e1m\u00e1t a kor\u00e1bbi, hat\u00e1rozatlan id\u0151re t\u00f6rt\u00e9n\u0151 felf\u00fcggeszt\u00e9s helyett azonnal hivatalb\u00f3l t\u00f6rli \u00e9s err\u0151l a c\u00e9gb\u00edr\u00f3s\u00e1got elektronikus \u00faton \u00e9rtes\u00edti, \u00e9s egy\u00fattal kezdem\u00e9nyezi a c\u00e9g megsz\u0171ntnek nyilv\u00e1n\u00edt\u00e1s\u00e1t.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny idei \u00e9vt\u0151l hat\u00e1lyos v\u00e1ltoz\u00e1sai \u00e9rtelm\u00e9ben az ad\u00f3hat\u00f3s\u00e1g jelent\u0151s \u00f6sszeg\u0171 mulaszt\u00e1si b\u00edrs\u00e1got szabhat ki, amennyiben a v\u00e1llalkoz\u00e1sok \u00e9ves besz\u00e1mol\u00f3ja, f\u00fcggetlen k\u00f6nyvvizsg\u00e1l\u00f3i jelent\u00e9se \u00e9s az ad\u00f3zott eredm\u00e9ny feloszt\u00e1s\u00e1ra vonatkoz\u00f3 hat\u00e1rozata nem ker\u00fclt az el\u0151\u00edrt hat\u00e1rid\u0151ben let\u00e9tbe helyez\u00e9sre \u00e9s k\u00f6zz\u00e9t\u00e9telre<\/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-3561","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) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tele - szigorod\u00f3 jogk\u00f6vetkezm\u00e9nyek! - Andersen Magyarorsz\u00e1g<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hu.andersen.com\/hu\/hirek\/beszamolo-kozzetetele-szigorodo-jogkovetkezmenyek\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tele - szigorod\u00f3 jogk\u00f6vetkezm\u00e9nyek!\" \/>\n<meta property=\"og:description\" content=\"Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny idei \u00e9vt\u0151l hat\u00e1lyos v\u00e1ltoz\u00e1sai \u00e9rtelm\u00e9ben az ad\u00f3hat\u00f3s\u00e1g jelent\u0151s \u00f6sszeg\u0171 mulaszt\u00e1si b\u00edrs\u00e1got szabhat ki, amennyiben a v\u00e1llalkoz\u00e1sok \u00e9ves besz\u00e1mol\u00f3ja, f\u00fcggetlen k\u00f6nyvvizsg\u00e1l\u00f3i jelent\u00e9se \u00e9s az ad\u00f3zott eredm\u00e9ny feloszt\u00e1s\u00e1ra vonatkoz\u00f3 hat\u00e1rozata nem ker\u00fclt az el\u0151\u00edrt hat\u00e1rid\u0151ben let\u00e9tbe helyez\u00e9sre \u00e9s k\u00f6zz\u00e9t\u00e9telre\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/beszamolo-kozzetetele-szigorodo-jogkovetkezmenyek\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2012-06-21T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-07-09T10:22:44+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Szerz\u0151:\" \/>\n\t<meta name=\"twitter:data1\" content=\"\" \/>\n\t<meta name=\"twitter:label2\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 perc\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/beszamolo-kozzetetele-szigorodo-jogkovetkezmenyek\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/beszamolo-kozzetetele-szigorodo-jogkovetkezmenyek\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tele &#8211; szigorod\u00f3 jogk\u00f6vetkezm\u00e9nyek!\",\"datePublished\":\"2012-06-21T22:00:00+00:00\",\"dateModified\":\"2020-07-09T10:22:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/beszamolo-kozzetetele-szigorodo-jogkovetkezmenyek\\\/\"},\"wordCount\":547,\"commentCount\":0,\"articleSection\":[\"H\u00edrek\"],\"inLanguage\":\"hu\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/beszamolo-kozzetetele-szigorodo-jogkovetkezmenyek\\\/\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/beszamolo-kozzetetele-szigorodo-jogkovetkezmenyek\\\/\",\"name\":\"Besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tele - szigorod\u00f3 jogk\u00f6vetkezm\u00e9nyek! 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