{"id":3662,"date":"2011-04-17T00:00:00","date_gmt":"2011-04-16T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/a-nav-is-behajthatja-a-helyi-iparuzesi-adotartozasokat\/"},"modified":"2020-07-09T12:22:49","modified_gmt":"2020-07-09T10:22:49","slug":"a-nav-is-behajthatja-a-helyi-iparuzesi-adotartozasokat","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/a-nav-is-behajthatja-a-helyi-iparuzesi-adotartozasokat\/","title":{"rendered":"A NAV is behajthatja a helyi ipar\u0171z\u00e9si ad\u00f3tartoz\u00e1sokat"},"content":{"rendered":"<p><strong>Az ipar\u0171z\u00e9si ad\u00f3val kapcsolatos hat\u00f3s\u00e1gi feladat-\u00e9s hat\u00e1sk\u00f6r\u00f6k megoszt\u00e1sa t\u00f6bbsz\u00f6r napirendre ker\u00fclt az elm\u00falt \u00e9vekben, de \u00fagy t\u0171nik, hogy m\u00e9g mindig nem igaz\u00e1n letisztultak a hat\u00e1rvonalak az illet\u00e9kess\u00e9gi ter\u00fcletek k\u00f6z\u00f6tt, ez\u00e9rt \u00e9rdemes \u00e1ttekinteni az ezzel kapcsolatos fejlem\u00e9nyeket.<\/strong><!--more--><\/p>\n<p>A Bajnai korm\u00e1ny 2010. janu\u00e1r 1-j\u00e9t\u0151l a helyi ipar\u0171z\u00e9si ad\u00f3val \u00f6sszef\u00fcgg\u0151 hat\u00e1sk\u00f6r\u00f6ket az \u00e1llami ad\u00f3hat\u00f3s\u00e1ghoz helyezte, az ipar\u0171z\u00e9si ad\u00f3 beszed\u00e9si \u00e9s ellen\u0151rz\u00e9si hat\u00e9konys\u00e1g\u00e1nak n\u00f6vel\u00e9se, valamint az \u00e1llami szervek \u00e9s a v\u00e1llalkoz\u00e1sok adminisztr\u00e1ci\u00f3j\u00e1nak cs\u00f6kkent\u00e9se \u00e9rdek\u00e9ben. Term\u00e9szetesen az ipar\u0171z\u00e9si ad\u00f3val kapcsolatos v\u00e9grehajt\u00e1si elj\u00e1r\u00e1sok is az \u00e1llami ad\u00f3hat\u00f3s\u00e1g hat\u00e1sk\u00f6r\u00e9be ker\u00fcltek ekkor, vagyis a 2009. december 31-\u00e9t k\u00f6vet\u0151 ad\u00f3\u00e9vekben esed\u00e9kess\u00e9 v\u00e1l\u00f3 k\u00f6vetel\u00e9sek tekintet\u00e9ben a v\u00e9grehajt\u00e1si elj\u00e1r\u00e1sban a v\u00e9grehajt\u00e1s foganatos\u00edt\u00f3jak\u00e9nt az \u00e1llami ad\u00f3hat\u00f3s\u00e1g j\u00e1rt el, az ezt megel\u0151z\u0151 k\u00f6vetel\u00e9sek tekintet\u00e9ben azonban m\u00e9g az \u00f6nkorm\u00e1nyzat j\u00e1rt el.<\/p>\n<p>A korm\u00e1nyv\u00e1lt\u00e1st k\u00f6vet\u0151en, 2010. j\u00fanius 29-t\u0151l a helyi ipar\u0171z\u00e9si ad\u00f3val kapcsolatos feladatok\u00a0<a href=\"https:\/\/web.archive.org\/web\/20160913101755\/https:\/\/orientax.hu\/hir\/iparuzesi-ado-ujra-minden-a-regi\" target=\"_blank\" rel=\"noopener noreferrer\">\u00fajra az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1ghoz ker\u00fcltek<\/a>, vagyis ett\u0151l a napt\u00f3l az ipar\u0171z\u00e9si tev\u00e9kenys\u00e9ggel kapcsolatos valamennyi ad\u00f3k\u00f6telezetts\u00e9get \u00fajra az \u00f6nkorm\u00e1nyzatokhoz kellett teljes\u00edteni \u00e9s ett\u0151l az id\u0151pontt\u00f3l\u00a0 az \u00e1llami ad\u00f3hat\u00f3s\u00e1g az ipar\u0171z\u00e9si ad\u00f3tartoz\u00e1sokra vonatkoz\u00f3 ad\u00f3v\u00e9grehajt\u00e1si elj\u00e1r\u00e1s megind\u00edt\u00e1s\u00e1ra \u00e9s lefolytat\u00e1s\u00e1ra m\u00e1r nem rendelkezett \u00f6n\u00e1ll\u00f3 hat\u00e1sk\u00f6rrel. A v\u00e9grehajt\u00e1s foganatos\u00edt\u00e1s\u00e1ra az \u00e1llami ad\u00f3hat\u00f3s\u00e1gnak csak a folyamatban l\u00e9v\u0151 v\u00e9grehajt\u00e1ssal \u00e9rintett \u00fcgyekben, illetve az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g ez ir\u00e1ny\u00fa megkeres\u00e9se alapj\u00e1n volt \u00e9s van hat\u00e1sk\u00f6re.<\/p>\n<p>A NAV honlapj\u00e1n m\u00e1rcius v\u00e9g\u00e9n k\u00f6zz\u00e9tett r\u00e9szletes t\u00e1j\u00e9koztat\u00f3 szerint az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g havonta, a h\u00f3napot k\u00f6vet\u0151 h\u00f3 15. napj\u00e1ig keresheti meg az \u00e1llami ad\u00f3hat\u00f3s\u00e1got a v\u00e9grehajt\u00e1s c\u00e9lj\u00e1b\u00f3l az al\u00e1bbi felt\u00e9telek mellett:<\/p>\n<ul>\n<li>Az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g \u00e1ltal nyilv\u00e1ntartott helyi ad\u00f3val, illetve g\u00e9pj\u00e1rm\u0171ad\u00f3val \u00f6sszef\u00fcgg\u0151 tartoz\u00e1s \u00f6sszege el\u00e9ri a 10 000 Ft-ot.<\/li>\n<li>Az \u00f6nkorm\u00e1nyzat m\u00e9g nem kezdem\u00e9nyezte a visszatart\u00e1si jog gyakorl\u00e1s\u00e1t az \u00e1llami ad\u00f3hat\u00f3s\u00e1gn\u00e1l.<\/li>\n<li>A v\u00e9grehajt\u00e1s belf\u00f6ld\u00f6n foganatos\u00edthat\u00f3 (m\u00e1sk\u00fcl\u00f6nben az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1gnak kell int\u00e9zkednie).<\/li>\n<li>A k\u00f6telezett nem \u00e1ll felsz\u00e1mol\u00e1si elj\u00e1r\u00e1s alatt.<\/li>\n<li>Az \u00e1llami ad\u00f3hat\u00f3s\u00e1g a megkeres\u00e9sben k\u00f6z\u00f6lt tartoz\u00e1sra fizet\u00e9si k\u00f6nny\u00edt\u00e9st nem enged\u00e9lyezhet, a tartoz\u00e1st nem m\u00e9rs\u00e9kelheti, \u00e9s behajthatatlans\u00e1g c\u00edm\u00e9n nem tarthatja nyilv\u00e1n.<\/li>\n<\/ul>\n<p>Annak ellen\u00e9re, hogy az ipar\u0171z\u00e9si ad\u00f3 k\u00f6zpontos\u00edt\u00e1s\u00e1r\u00f3l id\u0151r\u0151l-id\u0151re felr\u00f6ppennek h\u00edrek, nagy val\u00f3sz\u00edn\u0171s\u00e9ggel jelent\u0151s v\u00e1ltoz\u00e1s nem v\u00e1rhat\u00f3 ezzel kapcsolatban, k\u00f6sz\u00f6nhet\u0151en az \u00f6nkorm\u00e1nyzatok er\u0151s \u00e9rdek\u00e9rv\u00e9nyes\u00edt\u0151 k\u00e9pess\u00e9g\u00e9nek.\u00a0 Pedig a kor\u00e1bbi elk\u00e9pzel\u00e9sek v\u00e9lem\u00e9ny\u00fcnk szerint egy\u00e9rtelm\u0171en j\u00f3 ir\u00e1nyba mutattak, hiszen nyilv\u00e1nval\u00f3, hogy az \u00e1llami ad\u00f3hat\u00f3s\u00e1g appar\u00e1tusa hat\u00e9konyabb lenne az ipar\u0171z\u00e9si ad\u00f3\u00a0ellen\u0151rz\u00e9s\u00e9tben \u00e9s\u00a0beszed\u00e9s\u00e9ben.<\/p>\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-3662","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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