{"id":3623,"date":"2010-09-03T00:00:00","date_gmt":"2010-09-02T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/kesedelmi-kamatot-meghalado-merteku-engedmeny-a-tarsasagi-adoban\/"},"modified":"2020-07-09T12:22:52","modified_gmt":"2020-07-09T10:22:52","slug":"kesedelmi-kamatot-meghalado-merteku-engedmeny-a-tarsasagi-adoban","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/kesedelmi-kamatot-meghalado-merteku-engedmeny-a-tarsasagi-adoban\/","title":{"rendered":"K\u00e9sedelmi kamatot meghalad\u00f3 m\u00e9rt\u00e9k\u0171 engedm\u00e9ny a t\u00e1rsas\u00e1gi ad\u00f3ban"},"content":{"rendered":"<p><strong>Az Ad\u00f3hat\u00f3s\u00e1g a k\u00f6zelm\u00faltban \u00fajabb r\u00e9szletes <a href=\"http:\/\/apeh.hu\/adoinfo\/tarsasagi\/kesedelmi_kamat_engedmeny.html\" target=\"_blank\" rel=\"noopener noreferrer\">ir\u00e1nymutat\u00e1st jelentetett meg<\/a> a szerz\u0151d\u00e9sben meghat\u00e1rozott, hat\u00e1rid\u0151n bel\u00fcli fizet\u00e9sre tekintettel adott\/kapott, nem sz\u00e1ml\u00e1zott engedm\u00e9nynek a k\u00e9sedelmi kamattal ar\u00e1nyos r\u00e9szen fel\u00fcli t\u00f6bblet\u00f6sszeg\u00e9nek elsz\u00e1mol\u00e1s\u00e1val kapcsolatban.<\/strong><br \/>\nAz ir\u00e1nymutat\u00e1s szerint, mind az el\u0151re adott engedm\u00e9ny, mind az ut\u00f3lagos engedm\u00e9ny eset\u00e9ben a k\u00e9sedelmi kamattal ar\u00e1nyos r\u00e9szen fel\u00fcli \u00f6sszeget rendk\u00edv\u00fcli r\u00e1ford\u00edt\u00e1sok, illetve rendk\u00edv\u00fcli bev\u00e9telek k\u00f6z\u00f6tt kell kimutatni. Az el\u0151re adott engedm\u00e9ny eset\u00e9ben az elsz\u00e1molt \u00f6sszeggel az engedm\u00e9nyt ad\u00f3nak akkor kell m\u00f3dos\u00edtania a t\u00e1rsas\u00e1gi ad\u00f3alapj\u00e1t, ha azt (mag\u00e1nszem\u00e9lynek nem min\u0151s\u00fcl\u0151) belf\u00f6ldi kapcsolt v\u00e1llalkoz\u00e1s\u00e1nak ny\u00fajtja.<\/p>\n<p>Az elsz\u00e1molt k\u00fcl\u00f6nb\u00f6zeti \u00f6sszeg az engedm\u00e9nyt ad\u00f3n\u00e1l v\u00e9glegesen \u00e1tadott\/\u00e1tvett p\u00e9nzeszk\u00f6znek min\u0151s\u00fcl. Ha az engedm\u00e9nyt k\u00fclf\u00f6ldi szem\u00e9ly, vagy az \u00fczletvezet\u00e9s helye alapj\u00e1n k\u00fclf\u00f6ldi illet\u0151s\u00e9g\u0171 kapja, vagy az engedm\u00e9nyt ad\u00f3 nem rendelkezik a m\u00e1sik f\u00e9l nyilatkozat\u00e1val, amely szerint a juttat\u00e1s ad\u00f3\u00e9v\u00e9ben az eredm\u00e9nye a juttat\u00e1s k\u00f6vetkezt\u00e9ben elsz\u00e1molt bev\u00e9tel n\u00e9lk\u00fcl sz\u00e1m\u00edtva nem lesz negat\u00edv (amelyet a besz\u00e1mol\u00f3ja elk\u00e9sz\u00edt\u00e9s\u00e9t k\u00f6vet\u0151en azzal igazol), akkor az elsz\u00e1molt k\u00fcl\u00f6nb\u00f6zeti \u00f6sszeg nem tekinthet\u0151 a v\u00e1llalkoz\u00e1si tev\u00e9kenys\u00e9g \u00e9rdek\u00e9ben felmer\u00fcl\u0151 r\u00e1ford\u00edt\u00e1snak, \u00e9s az n\u00f6veli az engedm\u00e9nyt ad\u00f3 t\u00e1rsas\u00e1gi ad\u00f3alapj\u00e1t.\u00a0 (Megjegyezz\u00fck, hogy az APEH ir\u00e1nymutat\u00e1s t\u00e9vesen a Tao tv. 3. sz. mell\u00e9klet A\/13. pontj\u00e1nak kor\u00e1bbi sz\u00f6veg\u00e9re hivatkozik, de cikk\u00fcnk m\u00e1r a hat\u00e1lyos szab\u00e1lyok alapj\u00e1n k\u00e9sz\u00fclt).<\/p>\n<p>A fentiek alapj\u00e1n \u2013 az APEH ir\u00e1nymutat\u00e1sa szerint legal\u00e1bbis \u2013 a k\u00fclf\u00f6ldiek r\u00e9sz\u00e9re adott engedm\u00e9ny k\u00e9sedelmi kamatot meghalad\u00f3 r\u00e9sze mindenk\u00e9ppen n\u00f6veli a t\u00e1rsas\u00e1gi ad\u00f3alapot, a belf\u00f6ldi t\u00e1ras\u00e1g r\u00e9sz\u00e9re juttatott engedm\u00e9ny eset\u00e9ben pedig sz\u00fcks\u00e9g van nyilatkozat beszerz\u00e9s\u00e9re, ahhoz, hogy ne legye ad\u00f3alap-n\u00f6vel\u00e9si k\u00f6telezetts\u00e9g.<\/p>\n<p><em><strong>OrienTax v\u00e9lem\u00e9ny<\/strong><\/em><\/p>\n<p><em>\u00d6sszess\u00e9g\u00e9ben az APEH ir\u00e1nymutat\u00e1sa, csak\u00fagy mint annak kor\u00e1bbi verzi\u00f3ja is, v\u00e9lem\u00e9ny\u00fcnk szerint meglehet\u0151sen \u00e9letszer\u0171tlen, k\u00fcl\u00f6n\u00f6sen a mostan\u00e1ban tapasztalhat\u00f3 likvidit\u00e1s-hi\u00e1ny \u00e9s ebb\u0151l k\u00f6vetkez\u0151 fizet\u00e9si neh\u00e9zs\u00e9gek t\u00fckr\u00e9ben. A k\u00e9sedelmi kamat ugyanis \u00f6nmag\u00e1ban nem fejezi ki egy \u00fcgylet hitelez\u00e9si kock\u00e1zat\u00e1nak \u00e1r\u00e1t, amelyet az el\u0151refizet\u00e9s kedvezm\u00e9nye kompenz\u00e1l, illetve az alternat\u00edv megold\u00e1sok, mint pl. a faktor\u00e1l\u00e1s k\u00f6lts\u00e9gei is magasabbak lehetnek az esetleges egyszeri d\u00edjak miatt. Az APEH ir\u00e1nymutat\u00e1sa csak egy \u00e9rtelmez\u00e9s, ez\u00e9rt APEH ellen\u0151rz\u00e9sek eset\u00e9n hasonl\u00f3 ad\u00f3hat\u00f3s\u00e1gi \u00e9rtelmez\u00e9ssel v\u00e9lem\u00e9ny\u00fcnk szerint mindenk\u00e9ppen \u00e9rdemes vitatkozni. J\u00f6v\u0151beli tranzakci\u00f3k eset\u00e9ben pedig javasoljuk annak megfontol\u00e1s\u00e1t, hogy az el\u0151refizet\u00e9s\u00e9rt adott kedvezm\u00e9nyt ut\u00f3lag sz\u00e1ml\u00e1val is korrig\u00e1lj\u00e1k, \u00edgy elker\u00fclhet\u0151 az APEH \u00e1ltal felv\u00e1zolt kedvez\u0151tlen ad\u00f3k\u00f6vetkezm\u00e9ny.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az Ad\u00f3hat\u00f3s\u00e1g a k\u00f6zelm\u00faltban \u00fajabb r\u00e9szletes ir\u00e1nymutat\u00e1st jelentetett meg a szerz\u0151d\u00e9sben meghat\u00e1rozott, hat\u00e1rid\u0151n bel\u00fcli fizet\u00e9sre tekintettel adott\/kapott, nem sz\u00e1ml\u00e1zott engedm\u00e9nynek a k\u00e9sedelmi kamattal ar\u00e1nyos r\u00e9szen fel\u00fcli t\u00f6bblet\u00f6sszeg\u00e9nek elsz\u00e1mol\u00e1s\u00e1val kapcsolatban.<\/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-3623","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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