{"id":3571,"date":"2012-02-22T00:00:00","date_gmt":"2012-02-21T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/cegeljarasi-szabalyok-valtozasa\/"},"modified":"2020-07-09T12:22:45","modified_gmt":"2020-07-09T10:22:45","slug":"cegeljarasi-szabalyok-valtozasa","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/cegeljarasi-szabalyok-valtozasa\/","title":{"rendered":"C\u00e9gelj\u00e1r\u00e1si szab\u00e1lyok v\u00e1ltoz\u00e1sa"},"content":{"rendered":"<p><strong>Az Orsz\u00e1ggy\u0171l\u00e9s tavaly fogadta el a c\u00e9gnyilv\u00e1noss\u00e1gr\u00f3l, a b\u00edr\u00f3s\u00e1gi c\u00e9gelj\u00e1r\u00e1sr\u00f3l \u00e9s a v\u00e9gelsz\u00e1mol\u00e1sr\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyt, mely m\u00f3dos\u00edt\u00e1sok egy r\u00e9sze id\u00e9n m\u00e1rcius 1-\u00e9n l\u00e9p hat\u00e1lyba.<\/strong><\/p>\n<p>Az al\u00e1bbiakban \u00e1ttekintj\u00fck a legfontosabb \u00fajdons\u00e1gokat:<\/p>\n<ul>\n<li>\n<div>V\u00e1ltoz\u00e1s, hogy <strong>b\u0151v\u00fcl a c\u00e9gjegyz\u00e9kbe bejelentend\u0151 adatok k\u00f6re<\/strong>. A v\u00e1llalatoknak indul\u00e1skor nem csak a f\u0151tev\u00e9kenys\u00e9get, hanem az egy\u00e9b tev\u00e9kenys\u00e9gi k\u00f6r\u00f6ket is meg kell adniuk. A t\u00e1rsas\u00e1g tagjai \u00e9s vezet\u0151 tiszts\u00e9gvisel\u0151i c\u00e9gnyilv\u00e1ntart\u00e1sban szerepl\u0151 adatainak k\u00f6re is b\u0151v\u00fcl. Tov\u00e1bb\u00e1 a sz\u00e9khely, telephely haszn\u00e1lat jogszer\u00fcs\u00e9g\u00e9t is igazolni kell majd. (Ez ut\u00f3bbi adatokat a c\u00e9gjegyz\u00e9sbe vezetett adadok v\u00e1ltoz\u00e1sakor, de legek\u00e9s\u0151bb 2013. febr\u00e1r 1-ig be kell jelenteni a m\u0171k\u00f6d\u0151 c\u00e9geknek is).<\/div>\n<\/li>\n<li>\n<div>A m\u00f3dos\u00edt\u00e1sok m\u00e1sik fontos eleme, hogy <strong>emelkednek a bizonyos c\u00e9gelj\u00e1r\u00e1si illet\u00e9kek<\/strong>, illetve a mulaszt\u00e1sokkal kapcsolatban kiszabhat\u00f3 b\u00edrs\u00e1gok. \u00a0A besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tel\u00e9nek elmulaszt\u00e1sa eset\u00e9n p\u00e9ld\u00e1ul a NAV els\u0151 alkalommal\u00a0 500.000 Ft-ig terjed\u0151, majd 1 milli\u00f3 Ft-ig terjed\u0151 b\u00edrs\u00e1got szabhat ki, \u00e9s azt k\u00f6vet\u0151en \u2013 ha tov\u00e1bbra se teljes\u00edti a k\u00f6telezetts\u00e9get a c\u00e9g \u2013 akkor t\u00f6rlik az ad\u00f3sz\u00e1m\u00e1t.<\/div>\n<\/li>\n<li>\n<div>A fentieken t\u00fal l\u00e9nyeges v\u00e1ltoz\u00e1sok lesznek a c\u00e9gelj\u00e1r\u00e1s rugalmass\u00e1g\u00e1t \u00e9s gyorsas\u00e1g\u00e1t tekintve is, ugyanis 2012-t\u0151l beker\u00fclt az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nybe az \u00fagynevezett ad\u00f3regisztr\u00e1ci\u00f3s elj\u00e1r\u00e1s, amely sor\u00e1n az ad\u00f3hat\u00f3s\u00e1g (c\u00e9galap\u00edt\u00e1skor, illetve bizonyos v\u00e1ltoz\u00e1sbejegyz\u00e9si elj\u00e1r\u00e1sok sor\u00e1n) \u00f6sszeveti az alap\u00edt\u00f3k adatait a n\u00e1la megl\u00e9v\u0151kkel \u00e9s megtagadhatja az ad\u00f3sz\u00e1m kiad\u00e1s\u00e1t (p\u00e9ld\u00e1ul bizonyos ad\u00f3tartoz\u00e1s el\u00e9r\u00e9se eset\u00e9n). A c\u00e9gek bejegyz\u00e9s\u00e9re nyitva \u00e1ll\u00f3 1 munka\u00f3r\u00e1s hat\u00e1rid\u0151 pedig ezent\u00fal nem a c\u00e9gbejegyz\u00e9si k\u00e9relem beny\u00fajt\u00e1s\u00e1t\u00f3l, hanem az ad\u00f3sz\u00e1m meg\u00e1llap\u00edt\u00e1s\u00e1t\u00f3l sz\u00e1m\u00edt\u00f3dik.\u00a0 Teh\u00e1t<strong>az \u00faj ad\u00f3regisztr\u00e1ci\u00f3s elj\u00e1r\u00e1si folyamat megn\u00f6velheti a c\u00e9gelj\u00e1r\u00e1s idej\u00e9t <\/strong>is.<\/div>\n<\/li>\n<li>\n<div>A v\u00e1ltoz\u00e1sok k\u00f6z\u00fcl kiemelhet\u0151 m\u00e9g, hogy vissza\u00e1ll\u00edt\u00e1sra ker\u00fcl az \u00fagynevezett <strong>k\u00e9zbes\u00edt\u00e9si megb\u00edzott <\/strong>int\u00e9zm\u00e9nye.\u00a0 Amennyiben a t\u00e1rsas\u00e1gban k\u00fclf\u00f6ldi term\u00e9szetes szem\u00e9ly, jogi szem\u00e9ly vagy jogi szem\u00e9lyis\u00e9g n\u00e9lk\u00fcli gazdas\u00e1gi t\u00e1rsas\u00e1g szerepel, fel kell t\u00fcntetni a k\u00e9zbes\u00edt\u00e9si megb\u00edzott szem\u00e9ly\u00e9t, aki a k\u00fclf\u00f6ldi r\u00e9sz\u00e9re k\u00e9zbes\u00edtend\u0151 iratokat \u00e1tveszi \u00e9s azt a k\u00fclf\u00f6ldi r\u00e9sz\u00e9re tov\u00e1bb\u00edtja.<\/div>\n<\/li>\n<li>\n<div>A c\u00e9gt\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sa \u00e9rtelm\u00e9ben ha a <strong>c\u00e9gjegyz\u00e9kbe bejegyzett tag \u00e1truh\u00e1zza r\u00e9szesed\u00e9s\u00e9t<\/strong>, a c\u00e9gb\u00edr\u00f3s\u00e1g\u00a0 a v\u00e1ltoz\u00e1sbejegyz\u00e9si k\u00e9relem beny\u00fajt\u00e1s\u00e1r\u00f3l elektronikusan \u00e9rtes\u00edti\u00a0 az ad\u00f3hat\u00f3s\u00e1got. Az ad\u00f3hat\u00f3s\u00e1g pedig 3 munkanapon bel\u00fcl elektronikusan jelzi a c\u00e9gb\u00edr\u00f3s\u00e1gnak, ha a c\u00e9g, amelynek r\u00e9szesed\u00e9s\u00e9t \u00e1truh\u00e1zni k\u00edv\u00e1nj\u00e1k, 15 milli\u00f3 forintot meghalad\u00f3 k\u00f6ztartoz\u00e1ssal rendelkezik. Ebben az estben a c\u00e9gb\u00edr\u00f3s\u00e1g hi\u00e1nyp\u00f3tl\u00e1si elj\u00e1r\u00e1sban h\u00edvja fel\u00a0 a c\u00e9get, hogy a r\u00e9szesed\u00e9s \u00e1truh\u00e1z\u00e1s napj\u00e1val mint fordul\u00f3nappal k\u00e9sz\u00edtsen k\u00f6nyvvizsg\u00e1l\u00f3 \u00e1ltal hiteles\u00edtett vagyonm\u00e9rleget \u00e9s ny\u00fajtsa be azt a c\u00e9gb\u00edr\u00f3s\u00e1gra.<\/div>\n<\/li>\n<\/ul>\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-3571","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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