{"id":3577,"date":"2012-01-20T00:00:00","date_gmt":"2012-01-19T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/modosultak-a-nav-hoz-teljesitendo-befizetesek-szabalyai\/"},"modified":"2020-07-09T12:22:46","modified_gmt":"2020-07-09T10:22:46","slug":"modosultak-a-nav-hoz-teljesitendo-befizetesek-szabalyai","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/modosultak-a-nav-hoz-teljesitendo-befizetesek-szabalyai\/","title":{"rendered":"M\u00f3dosultak a NAV-hoz teljes\u00edtend\u0151 befizet\u00e9sek szab\u00e1lyai"},"content":{"rendered":"<p><strong>2012. janu\u00e1r\u00a0 12-t\u0151l m\u00f3dosultnak az \u00e1llami ad\u00f3hat\u00f3s\u00e1ghoz teljes\u00edtend\u0151 befizet\u00e9sek szab\u00e1lyai.\u00a0 Az \u00faj k\u00f6lts\u00e9gvet\u00e9si sz\u00e1ml\u00e1k megnyit\u00e1s\u00e1t az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sa indokolja.\u00a0 Az Ad\u00f3hat\u00f3s\u00e1g r\u00e9szletes<a href=\"http:\/\/apeh.hu\/magyar_oldalak\/adoinfo\/egyeb\/uj_befizetesi_szabalyok_120111.html\" target=\"_blank\" rel=\"noopener noreferrer\">t\u00e1j\u00e9koztat\u00f3t<\/a> tett k\u00f6zz\u00e9 az elj\u00e1r\u00e1sr\u00f3l.<\/strong><\/p>\n<p>Amit a v\u00e1ltoz\u00e1ssal kapcsolatban fontos tudni:<\/p>\n<ul>\n<li>A kor\u00e1bban megnyitott, \u00e9vek \u00f3ta alkalmazott 103-as, 124-es, 125-\u00f6s, 152-es \u00e9s 188-as ad\u00f3nemekre kell bevallani \u00e9s megfizetni a 2012. janu\u00e1r 1-j\u00e9t megel\u0151z\u0151 id\u0151szakra vonatkoz\u00f3an keletkezett k\u00f6telezetts\u00e9geket. Ez a szab\u00e1ly vonatkozik a 2011. december h\u00f3napra vonatkoz\u00f3an elk\u00e9sz\u00edtend\u0151 \u00e9s 2012. janu\u00e1r 12-ig beny\u00fajtand\u00f3 1108-as bevall\u00e1sra is. Ugyanez a szab\u00e1ly \u00e9rv\u00e9nyes a 2012. janu\u00e1r 1-j\u00e9t megel\u0151z\u0151 id\u0151szakra beny\u00fajtott \u00f6nellen\u0151rz\u00e9sekre, \u00e9s a p\u00f3tl\u00f3lag beny\u00fajtott alapbevall\u00e1sokra is.<\/li>\n<li>A\u00a0 mostani v\u00e1ltoz\u00e1s l\u00e9nyege, hogy megk\u00fcl\u00f6nb\u00f6ztet\u00e9sre ker\u00fcl a \u201elevont\u201d ad\u00f3\/j\u00e1rul\u00e9k \u00e9s a \u201ekifizet\u0151t terhel\u0151\u201d ad\u00f3\/j\u00e1rul\u00e9k ad\u00f3nem \u00e9s sz\u00e1mlasz\u00e1m szempontj\u00e1b\u00f3l is (pl.\u00a0 a 103-as ad\u00f3nem k\u00f3don kell bevallani \u00e9s befizetni azt a szem\u00e9lyi j\u00f6vedelemad\u00f3 k\u00f6telezetts\u00e9get, amely mag\u00e1nszem\u00e9lyhez nem k\u00f6thet\u0151, a bevall\u00e1st beny\u00fajt\u00f3 ad\u00f3z\u00f3t terheli. A mag\u00e1nszem\u00e9lyekt\u0151l levont ad\u00f3t, ad\u00f3el\u0151leget az \u00faj, 290-es ad\u00f3nemre kell bevallani, \u00e9s az ehhez kapcsol\u00f3d\u00f3, a NAV Szem\u00e9lyi j\u00f6vedelemad\u00f3 mag\u00e1nszem\u00e9lyekt\u0151l levont ad\u00f3, ad\u00f3el\u0151leg beszed\u00e9si sz\u00e1ml\u00e1ra kell megfizetni.)<\/li>\n<\/ul>\n<p>A NAV-nak t\u00f6rt\u00e9n\u0151 utal\u00e1sokn\u00e1l minenk\u00e9ppen \u00e9rdemes ellen\u0151r\u00edzni a sz\u00e1mlasz\u00e1mot, ad\u00f3nemk\u00f3dot. Az \u00faj NAV sz\u00e1mlasz\u00e1mok \u00e9s ad\u00f3nemk\u00f3dok el\u00e9rhet\u0151ek <a href=\"http:\/\/nav.gov.hu\/data\/cms211097\/szamla_20120112.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">itt<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2012. janu\u00e1r  12-t\u0151l m\u00f3dosultnak az \u00e1llami ad\u00f3hat\u00f3s\u00e1ghoz teljes\u00edtend\u0151 befizet\u00e9sek szab\u00e1lyai.  Az \u00faj k\u00f6lts\u00e9gvet\u00e9si sz\u00e1ml\u00e1k megnyit\u00e1s\u00e1t az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sa indokolja.  Az Ad\u00f3hat\u00f3s\u00e1g r\u00e9szletest\u00e1j\u00e9koztat\u00f3t tett k\u00f6zz\u00e9 az elj\u00e1r\u00e1sr\u00f3l.<\/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-3577","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>M\u00f3dosultak a NAV-hoz teljes\u00edtend\u0151 befizet\u00e9sek szab\u00e1lyai - 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\/modosultak-a-nav-hoz-teljesitendo-befizetesek-szabalyai\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u00f3dosultak a NAV-hoz teljes\u00edtend\u0151 befizet\u00e9sek szab\u00e1lyai\" \/>\n<meta property=\"og:description\" content=\"2012. janu\u00e1r 12-t\u0151l m\u00f3dosultnak az \u00e1llami ad\u00f3hat\u00f3s\u00e1ghoz teljes\u00edtend\u0151 befizet\u00e9sek szab\u00e1lyai. 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