{"id":5869,"date":"2021-11-12T12:36:10","date_gmt":"2021-11-12T11:36:10","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=5869"},"modified":"2021-11-12T12:36:10","modified_gmt":"2021-11-12T11:36:10","slug":"ujra-elhalasztottak-az-afabevallas-tervezet-bevezeteset","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/ujra-elhalasztottak-az-afabevallas-tervezet-bevezeteset\/","title":{"rendered":"\u00dajra elhalasztott\u00e1k az \u00e1fabevall\u00e1s-tervezet bevezet\u00e9s\u00e9t"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/adotorveny-tervezetek-2021\/\" target=\"_blank\" rel=\"noreferrer noopener\">2020. okt\u00f3ber 22-i h\u00edrlevel\u00fcnkben<\/a> foglalkoztunk el\u0151sz\u00f6r a korm\u00e1ny azon sz\u00e1nd\u00e9k\u00e1val, hogy az ad\u00f3rendszer digitaliz\u00e1ci\u00f3ja sor\u00e1n az \u00e1fabevall\u00e1s elk\u00e9sz\u00edt\u00e9s\u00e9nek terh\u00e9t r\u00e9szben \u00e1tvenn\u00e9 a v\u00e1llalkoz\u00e1sokt\u00f3l az \u00e1llami ad\u00f3hat\u00f3s\u00e1g. Az \u00faj szab\u00e1lyokat v\u00e9g\u00fcl az Orsz\u00e1ggy\u0171l\u00e9s is elfogadta, \u00e9s azok beker\u00fcltek az \u00c1fa t\u00f6rv\u00e9ny rendelkez\u00e9sei k\u00f6z\u00e9. <\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az ad\u00f3z\u00f3knak eredetileg el\u0151sz\u00f6r a 2021. j\u00falius elsej\u00e9t mag\u00e1ban foglal\u00f3 \u00e1fabevall\u00e1si id\u0151szakokr\u00f3l lett volna lehet\u0151s\u00e9g\u00fck bevall\u00e1si k\u00f6telezetts\u00e9g\u00fcket az ad\u00f3hat\u00f3s\u00e1g \u00e1ltal elk\u00e9sz\u00edtett bevall\u00e1s-tervezet seg\u00edts\u00e9g\u00e9vel teljes\u00edteni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A szab\u00e1lyok szerint az \u00e1fabevall\u00e1s-tervezet nem v\u00e1lik automatikusan \u00e9rv\u00e9nyes bevall\u00e1ss\u00e1, az ad\u00f3z\u00f3nak azt a bevall\u00e1s beny\u00fajt\u00e1s\u00e1ra el\u0151\u00edrt hat\u00e1rid\u0151ig kifejezetten el kell fogadnia, vagy a sz\u00fcks\u00e9ges m\u00f3dos\u00edt\u00e1sokat, kieg\u00e9sz\u00edt\u00e9seket meg kell a tervezetben tennie az elfogad\u00e1s el\u0151tt. Az \u00e1fabevall\u00e1s-tervezet elfogad\u00e1s\u00e1val vagy m\u00f3dos\u00edt\u00e1s\u00e1val az ad\u00f3z\u00f3 egyben a levonhat\u00f3 ad\u00f3j\u00e1r\u00f3l is nyilatkozik, tov\u00e1bb\u00e1 teljes\u00edti a bej\u00f6v\u0151 sz\u00e1ml\u00e1kkal kapcsolatos \u00f6sszes\u00edt\u0151 jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9g\u00e9t is.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Egy 2021. j\u00falius 16-\u00e1n kihirdetett \u00e9s a k\u00f6vetkez\u0151 napon hat\u00e1lyba l\u00e9pett korm\u00e1nyrendelet azonban az eredeti kezd\u0151 hat\u00e1rid\u0151t 2021. okt\u00f3ber 1-j\u00e9re tolta ki, \u00e9s sz\u00e1mos esetre m\u00e9g enn\u00e9l is k\u00e9s\u0151bbi e\u00c1fa bevezet\u00e9si hat\u00e1rid\u0151t \u00edrt el\u0151.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A leg\u00fajabb fejlem\u00e9ny az, hogy egy, a h\u00e9ten megjelent korm\u00e1nyrendelet ism\u00e9t elhalasztotta a tervezetek bevezet\u00e9s\u00e9re vonatkoz\u00f3 hat\u00e1rid\u0151t. A korm\u00e1nyrendelet alapj\u00e1n az e\u00c1fa bevezet\u00e9s\u00e9re vonatkoz\u00f3 rendelkez\u00e9sek nem l\u00e9pnek hat\u00e1lyba a vesz\u00e9lyhelyzet fenn\u00e1ll\u00e1sa alatt, \u00edgy id\u00e9n m\u00e1r nem kapnak az ad\u00f3z\u00f3k \u00e1fabevall\u00e1s-tervezetet (a vesz\u00e9lyhelyzet jelen \u00e1ll\u00e1s szerint 2022. janu\u00e1r elsej\u00e9ig tart). Amennyiben azonban a v\u00edrushelyzet ig\u00e9nyli, \u00e9s a vesz\u00e9lyhelyzetet \u00fajra meghosszabb\u00edtj\u00e1k, \u00fagy term\u00e9szetesen az \u00e1fabevall\u00e1s-tervezetre vonatkoz\u00f3 szab\u00e1lyok hat\u00e1lyba l\u00e9p\u00e9se is tov\u00e1bb fog cs\u00faszni.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Egy, a h\u00e9ten kihirdetett korm\u00e1nyrendelet \u00e9rtelm\u00e9ben az e\u00c1fa rendszer bevezet\u00e9se tov\u00e1bb tol\u00f3dik.<\/p>\n","protected":false},"author":103,"featured_media":5870,"comment_status":"open","ping_status":"open","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":[41],"class_list":["post-5869","post","type-post","status-publish","format-standard","has-post-thumbnail","category-hirek","tag-slider-2","entry"],"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2021\/11\/eafa.jpg","author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>\u00dajra elhalasztott\u00e1k az \u00e1fabevall\u00e1s-tervezet bevezet\u00e9s\u00e9t - Andersen Magyarorsz\u00e1g<\/title>\n<meta name=\"description\" content=\"2020. okt\u00f3ber 22-i h\u00edrlevel\u00fcnkben foglalkoztunk el\u0151sz\u00f6r a korm\u00e1ny azon sz\u00e1nd\u00e9k\u00e1val, hogy az ad\u00f3rendszer digitaliz\u00e1ci\u00f3ja sor\u00e1n az \u00e1fabevall\u00e1s elk\u00e9sz\u00edt\u00e9s\u00e9nek terh\u00e9t r\u00e9szben \u00e1tvenn\u00e9 a v\u00e1llalkoz\u00e1sokt\u00f3l az \u00e1llami ad\u00f3hat\u00f3s\u00e1g. 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