{"id":3665,"date":"2011-03-14T00:00:00","date_gmt":"2011-03-13T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/nav-ellenorzesi-iranyelvek-2011-re-celkeresztben-a-kkv-k-es-a-transzferar\/"},"modified":"2020-07-09T12:22:50","modified_gmt":"2020-07-09T10:22:50","slug":"nav-ellenorzesi-iranyelvek-2011-re-celkeresztben-a-kkv-k-es-a-transzferar","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/nav-ellenorzesi-iranyelvek-2011-re-celkeresztben-a-kkv-k-es-a-transzferar\/","title":{"rendered":"NAV ellen\u0151rz\u00e9si ir\u00e1nyelvek 2011-re \u2013 C\u00e9lkeresztben a KKV-k \u00e9s a transzfer\u00e1r"},"content":{"rendered":"<p><strong>Id\u00e9n is nyilv\u00e1noss\u00e1gra hozta az \u00e9v sor\u00e1n kiemelten figyelend\u0151 ter\u00fcleteket a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (a tov\u00e1bbiakban: NAV). A legnagyobb \u00fajdons\u00e1g, hogy id\u00e9n a multinacion\u00e1lis v\u00e1llalkoz\u00e1sok mellett a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sokn\u00e1l is kiemelten vizsg\u00e1lni fogj\u00e1k a kapcsolt v\u00e1llalkoz\u00e1sok k\u00f6z\u00f6tti \u00fcgyleteket, transzfer\u00e1rakat. <\/strong><\/p>\n<p>A kisv\u00e1llalkoz\u00e1sok ugyan nem k\u00f6telesek transzfer\u00e1r-dokument\u00e1ci\u00f3t k\u00e9sz\u00edteni, m\u00e9gis figyelni\u00fck kell arra, hogy a kapcsolt v\u00e1llalkoz\u00e1saikkal t\u00f6rt\u00e9n\u0151 \u00fcgyleteikben (bizonyos t\u00f6rv\u00e9nyben megengedett kiv\u00e9telekt\u0151l eltekintve) a piaci \u00e1rat alkalmazz\u00e1k. A dokument\u00e1ci\u00f3 hi\u00e1nya miatt \u0151ket nem \u00e9rinti a 2 milli\u00f3 forintos mulaszt\u00e1si b\u00edrs\u00e1g, viszont, ha nem a piaci \u00e1rakat alkalmazz\u00e1k, \u00e9s emiatt elt\u00e9r az ad\u00f3z\u00e1s el\u0151tti eredm\u00e9ny\u00fck, akkor nekik is korrig\u00e1lniuk kell az ad\u00f3alapjukat az alkalmazott \u00e9s a piaci \u00e1r k\u00fcl\u00f6nbs\u00e9g\u00e9vel, ellenkez\u0151 esetben ad\u00f3b\u00edrs\u00e1ggal, illetve k\u00e9sedelmi kamattal sz\u00e1molhatnak.\u00a0 A k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok viszont az \u00e1ltal\u00e1nos szab\u00e1lyok szerint nem is tekinthetnek el a transzfer\u00e1r-dokument\u00e1ci\u00f3 elk\u00e9sz\u00edt\u00e9s\u00e9t\u0151l sem, \u00e9s ezt id\u00e9n a NAV kiemelten is ellen\u0151rizni fogja.<\/p>\n<p>Tov\u00e1bbi ellen\u0151rz\u00e9si ter\u00fclet lesz id\u00e9n t\u00f6bbek k\u00f6z\u00f6tt a rekl\u00e1mk\u00f6lts\u00e9gek elsz\u00e1mol\u00e1sa, a t\u0151zsdei \u00fcgyletek, a mag\u00e1nszem\u00e9lyeket terhel\u0151 k\u00fcl\u00f6nad\u00f3k, az illeg\u00e1lis szerencsej\u00e1t\u00e9k szervez\u0151i tev\u00e9kenys\u00e9gek, valamint a vagyonosod\u00e1si vizsg\u00e1latokra is ism\u00e9t nagyobb hangs\u00faly ker\u00fcl.\u00a0 \u00daj feladatk\u00e9nt jelenik meg az ad\u00f3hat\u00f3s\u00e1g palett\u00e1j\u00e1n a v\u00e1llalkoz\u00e1s \u00e9rdekeit tart\u00f3san szolg\u00e1l\u00f3 tulajdoni r\u00e9szesed\u00e9st jelent\u0151 befektet\u00e9s v\u00e1s\u00e1rl\u00e1s\u00e1nak vagy \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9nek vizsg\u00e1lata.<\/p>\n<p>Tov\u00e1bbra is a szolg\u00e1ltat\u00f3 szektorban tev\u00e9kenyked\u0151k sz\u00e1m\u00edthatnak a legnagyobb figyelemre a NAV r\u00e9sz\u00e9r\u0151l, kiv\u00e1ltk\u00e9pp a g\u00e9pj\u00e1rm\u0171-keresked\u0151k, nagykeresked\u0151k, \u00e9p\u00edtm\u00e9ny\u00fczemeltet\u0151k, vezet\u0151i tan\u00e1csad\u00e1st v\u00e9gz\u0151k. Emellett az ipar \u00e9s a mez\u0151gazdas\u00e1g egyes \u00e1gazataib\u00f3l is \u201eszemezget\u201d majd az ad\u00f3hat\u00f3s\u00e1g (pl. \u00e9lelmiszergy\u00e1rt\u00e1s, feldolgoz\u00e1s, tart\u00f3s\u00edt\u00e1s, erd\u0151gazd\u00e1lkod\u00e1s).<\/p>\n<p>Megmaradtak tov\u00e1bb\u00e1 a m\u00e1r klasszikuss\u00e1 v\u00e1lt, kiemelt feladatok:<\/p>\n<ul>\n<li>jogel\u0151d n\u00e9lk\u00fcl alakult gazdas\u00e1gi t\u00e1rsas\u00e1gokn\u00e1l az ad\u00f3sz\u00e1m meg\u00e1llap\u00edt\u00e1s\u00e1t k\u00f6vet\u0151 90 napon bel\u00fcl v\u00e9grehajtott helysz\u00edni vizsg\u00e1latok;<\/li>\n<li>kock\u00e1zati t\u00e9nyez\u0151k\u00e9nt \u00e9rt\u00e9kelhet\u0151 sz\u00e9khelyc\u00edmeken v\u00e9gzett helysz\u00edni ellen\u0151rz\u00e9sek;<\/li>\n<li>bejelent\u00e9s n\u00e9lk\u00fcli gazdas\u00e1gi tev\u00e9kenys\u00e9g, foglalkoztat\u00e1s felt\u00e1r\u00e1sa, sz\u00e1mla- \u00e9s nyugtaad\u00e1si k\u00f6telezetts\u00e9g teljes\u00edt\u00e9s\u00e9nek vizsg\u00e1lata.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Id\u00e9n is nyilv\u00e1noss\u00e1gra hozta az \u00e9v sor\u00e1n kiemelten figyelend\u0151 ter\u00fcleteket a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (a tov\u00e1bbiakban: NAV). A legnagyobb \u00fajdons\u00e1g, hogy id\u00e9n a multinacion\u00e1lis v\u00e1llalkoz\u00e1sok mellett a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sokn\u00e1l is kiemelten vizsg\u00e1lni fogj\u00e1k a kapcsolt v\u00e1llalkoz\u00e1sok k\u00f6z\u00f6tti \u00fcgyleteket, transzfer\u00e1rakat.<\/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-3665","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>NAV ellen\u0151rz\u00e9si ir\u00e1nyelvek 2011-re \u2013 C\u00e9lkeresztben a KKV-k \u00e9s a transzfer\u00e1r - 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\/nav-ellenorzesi-iranyelvek-2011-re-celkeresztben-a-kkv-k-es-a-transzferar\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NAV ellen\u0151rz\u00e9si ir\u00e1nyelvek 2011-re \u2013 C\u00e9lkeresztben a KKV-k \u00e9s a transzfer\u00e1r\" \/>\n<meta property=\"og:description\" content=\"Id\u00e9n is nyilv\u00e1noss\u00e1gra hozta az \u00e9v sor\u00e1n kiemelten figyelend\u0151 ter\u00fcleteket a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (a tov\u00e1bbiakban: NAV). 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