{"id":3639,"date":"2010-05-31T00:00:00","date_gmt":"2010-05-30T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/szamviteli-beszamolo-benyujtasanak-elmulasztasa\/"},"modified":"2020-07-09T12:22:54","modified_gmt":"2020-07-09T10:22:54","slug":"szamviteli-beszamolo-benyujtasanak-elmulasztasa","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/szamviteli-beszamolo-benyujtasanak-elmulasztasa\/","title":{"rendered":"Sz\u00e1mviteli besz\u00e1mol\u00f3 beny\u00fajt\u00e1s\u00e1nak elmulaszt\u00e1sa"},"content":{"rendered":"<p><strong>A sz\u00e1mviteli t\u00f6rv\u00e9ny \u00e9rtelm\u00e9ben minden kett\u0151s k\u00f6nyvvitelt vezet\u0151 v\u00e1llalkoz\u00f3 (ide\u00e9rtve a k\u00fclf\u00f6ldi sz\u00e9khely\u0171 v\u00e1llalkoz\u00e1s magyarorsz\u00e1gi fi\u00f3ktelep\u00e9t is) k\u00f6teles az \u00e9ves besz\u00e1mol\u00f3j\u00e1t let\u00e9tbe helyezni \u00e9s k\u00f6zz\u00e9tenni.<\/strong><\/p>\n<p>A let\u00e9tbe helyez\u00e9si \u00e9s k\u00f6zz\u00e9t\u00e9teli k\u00f6telezetts\u00e9g\u00e9nek azzal lehet eleget tenni, ha a v\u00e1llalkoz\u00f3 az \u00e9ves besz\u00e1mol\u00f3t (k\u00f6telez\u0151 k\u00f6nyvvizsg\u00e1lat eset\u00e9n a f\u00fcggetlen k\u00f6nyvvizsg\u00e1l\u00f3i jelent\u00e9ssel egy\u00fctt) \u00e9s a kapcsol\u00f3d\u00f3 elektronikus \u0171rlapot, a korm\u00e1nyzati port\u00e1lon kereszt\u00fcl elektronikusan megk\u00fcldi a c\u00e9ginform\u00e1ci\u00f3s szolg\u00e1latnak. Az e-besz\u00e1mol\u00f3 csatolm\u00e1ny\/ dokumentum el\u0151\u00e1ll\u00edt\u00e1sa sor\u00e1n nincs helye a pap\u00edr alap\u00fa besz\u00e1mol\u00f3 k\u00e9pi form\u00e1tum\u00fa elektronikus okiratt\u00e1 t\u00f6rt\u00e9n\u0151 \u00e1talak\u00edt\u00e1s\u00e1nak (teh\u00e1t a szkennel\u00e9s nem megengedett).<\/p>\n<p>Bek\u00fcld\u00e9si hat\u00e1rid\u0151 az \u00e9ves, \u00e9s egyszer\u0171s\u00edtett \u00e9ves besz\u00e1mol\u00f3 eset\u00e9n az adott \u00fczleti \u00e9v m\u00e9rlegfordul\u00f3napj\u00e1t\u00f3l sz\u00e1m\u00edtott 150 nap. \u00c9ves konszolid\u00e1lt besz\u00e1mol\u00f3 eset\u00e9n az \u00fczleti \u00e9v m\u00e9rlegfordul\u00f3napj\u00e1t\u00f3l sz\u00e1m\u00edtott 180 napon bel\u00fcl kell a besz\u00e1mol\u00f3t beny\u00fajtani.<\/p>\n<p>A besz\u00e1mol\u00f3 beny\u00fajt\u00e1s\u00e1ra el\u0151\u00edrt hat\u00e1rnapot k\u00f6vet\u0151 30 napon bel\u00fcl az APEH felsz\u00f3l\u00edt\u00f3 levelet k\u00fcld a k\u00f6telezetts\u00e9g\u00fck teljes\u00edt\u00e9s\u00e9t elmulaszt\u00f3 c\u00e9gek r\u00e9sz\u00e9re. 2009-ben csak azon elt\u00e9r\u0151 \u00fczleti \u00e9ves c\u00e9geket sz\u00f3l\u00edtotta fel az ad\u00f3hat\u00f3s\u00e1g a k\u00f6telezetts\u00e9g teljes\u00edt\u00e9s\u00e9re, amelyek eset\u00e9ben a m\u00e9rlegfordul\u00f3 nap 2009. \u00e1prilis 30-\u00e1t k\u00f6vet\u0151 napra esett. 2010-ben m\u00e1r valamennyi mulaszt\u00f3 c\u00e9get felsz\u00f3l\u00edt az ad\u00f3hat\u00f3s\u00e1g a k\u00f6telezetts\u00e9g teljes\u00edt\u00e9s\u00e9re.<\/p>\n<p>A felsz\u00f3l\u00edt\u00f3 lev\u00e9lben el\u0151\u00edrt hat\u00e1rid\u0151 eredm\u00e9nytelen eltelt\u00e9t k\u00f6vet\u0151en az \u00e1llami ad\u00f3hat\u00f3s\u00e1g hat\u00e1rozatban kezdem\u00e9nyezi az ad\u00f3z\u00f3 ad\u00f3sz\u00e1m\u00e1nak 60 napos \u2013 hat\u00e1rozott idej\u0171 \u2013 felf\u00fcggeszt\u00e9s\u00e9t. A felf\u00fcggeszt\u00e9s elrendel\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 d\u00f6nt\u00e9s ellen fellebbez\u00e9snek nincs helye.<\/p>\n<p>Amennyiben a felf\u00fcggeszt\u00e9s ideje alatt sem teljes\u00edti az ad\u00f3z\u00f3 k\u00f6zz\u00e9t\u00e9teli k\u00f6telezetts\u00e9g\u00e9t, az \u00e1llami ad\u00f3hat\u00f3s\u00e1g elektronikus \u00faton kezdem\u00e9nyezi a c\u00e9g megsz\u00fcntet\u00e9s\u00e9t a c\u00e9gb\u00edr\u00f3s\u00e1gn\u00e1l.<\/p>\n<p>Az elektronikus beny\u00fajt\u00e1s technikai felt\u00e9teleire vonatkoz\u00f3 inform\u00e1ci\u00f3k az Igazs\u00e1g\u00fcgyi \u00e9s Rend\u00e9szeti Miniszt\u00e9rium honlapj\u00e1n <a href=\"http:\/\/www.e-beszamolo.irm.hu\/tajekoztato-e-beszamolo-feltetelek.aspx\">http:\/\/www.e-beszamolo.irm.hu\/tajekoztato-e-beszamolo-feltetelek.aspx<\/a> megtal\u00e1lhat\u00f3ak.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A sz\u00e1mviteli t\u00f6rv\u00e9ny \u00e9rtelm\u00e9ben minden kett\u0151s k\u00f6nyvvitelt vezet\u0151 v\u00e1llalkoz\u00f3 (ide\u00e9rtve a k\u00fclf\u00f6ldi sz\u00e9khely\u0171 v\u00e1llalkoz\u00e1s magyarorsz\u00e1gi fi\u00f3ktelep\u00e9t is) k\u00f6teles az \u00e9ves besz\u00e1mol\u00f3j\u00e1t let\u00e9tbe helyezni \u00e9s k\u00f6zz\u00e9tenni.<\/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-3639","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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