{"id":6540,"date":"2022-04-06T15:23:14","date_gmt":"2022-04-06T13:23:14","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=6540"},"modified":"2022-04-06T15:23:16","modified_gmt":"2022-04-06T13:23:16","slug":"megjelent-a-nav-2022-es-ellenorzesi-terve","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/megjelent-a-nav-2022-es-ellenorzesi-terve\/","title":{"rendered":"Megjelent a NAV 2022-es ellen\u0151rz\u00e9si terve"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Id\u00e9n is friss\u00edtette a kiemelt kock\u00e1zat\u00fanak min\u0151s\u00edtett tev\u00e9kenys\u00e9gek k\u00f6r\u00e9t a NAV. El\u0151t\u00e9rbe ker\u00fcltek a webhelyeken \u00e9rt\u00e9kes\u00edt\u0151k \u00e9s a fut\u00e1rtev\u00e9kenys\u00e9get folytat\u00f3k (ide\u00e9rtve az \u00e9telkisz\u00e1ll\u00edt\u00e1st v\u00e9gz\u0151 v\u00e1llalkoz\u00e1sok), de kiemelt figyelmet kapnak a taxisok, a telekocsisok, valamint a textil-kiskereskedelem is. Maradtak olyan sl\u00e1ger\u00e1gazatok a kock\u00e1zatos list\u00e1n, mint az \u00e9p\u00edt\u0151ipar vagy a haszn\u00e1ltg\u00e9pj\u00e1rm\u0171- \u00e9s alkatr\u00e9sz kereskedelem, az itt gazd\u00e1lkod\u00f3k \u00edgy nagyobb val\u00f3sz\u00edn\u0171s\u00e9ggel sz\u00e1m\u00edthatnak 2022-ben is ellen\u0151rz\u00e9sre.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A tematikus feladatok k\u00f6z\u00f6tt \u00faj elemk\u00e9nt hangs\u00falyt kap a KIVA alanyok ellen\u0151rz\u00e9se \u00e9s a transzfer\u00e1r ellen\u0151rz\u00e9sek az aut\u00f3ipari szektorban, de ahogy tavalyi <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/nagyvallalatok-e-kereskedelem-es-kata-szerint-adozok-is-a-nav-celkeresztjeben\/\">h\u00edrlevel\u00fcnkben<\/a> is jelezt\u00fck \u00fagy az idei terv szerint is nagyobb sz\u00e1mban sz\u00e1m\u00edthatnak a legnagyobb teljes\u00edtm\u00e9ny\u0171 ad\u00f3z\u00f3k \u00e1tfog\u00f3 ad\u00f3vizsg\u00e1latra, melynek a j\u00f6ved\u00e9ki ad\u00f3 is r\u00e9sz\u00e9t k\u00e9pezi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Er\u0151s\u00edti a NAV a foglalkoztat\u00e1ssal \u00f6sszef\u00fcgg\u0151 ellen\u0151rz\u00e9seket. Fokozz\u00e1k a helysz\u00edni ellen\u0151rz\u00e9sek intenzit\u00e1s\u00e1t a feketefoglalkoztat\u00e1ssal szembeni fell\u00e9p\u00e9s \u00e9rdek\u00e9ben \u00e9s az egyszer\u0171s\u00edtett foglalkoztat\u00e1s szab\u00e1lyszer\u0171s\u00e9g\u00e9nek a vizsg\u00e1lata is kiemelt c\u00e9l.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kiemelt lesz asz\u00e9khelyszolg\u00e1ltat\u00e1st ny\u00fajt\u00f3 \u00e9s azt ig\u00e9nybe vev\u0151 ad\u00f3z\u00f3k ellen\u0151rz\u00e9se. Igyekeznek majd a val\u00f3di sz\u00e9khellyel nem rendelkez\u0151 ad\u00f3z\u00f3kat kock\u00e1zatelemz\u00e9ssel kisz\u0171rni, illetve azon ad\u00f3z\u00f3kat ellen\u0151rizni, amelyekn\u00e9l a sz\u00e9khely \u00e9s a k\u00e9pvisel\u0151 \u00e1lland\u00f3 lakc\u00edme elt\u00e9r\u0151 igazgat\u00f3s\u00e1g illet\u00e9kess\u00e9gi ter\u00fclet\u00e9n van. Az id\u00e9n illet\u00e9kess\u00e9get v\u00e1lt\u00f3 ad\u00f3z\u00f3knak is ellen\u0151rz\u00e9ssel kell sz\u00e1molniuk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00f6ved\u00e9ki ter\u00fcleten aj\u00f6ved\u00e9ki kiskereskedelmi egys\u00e9gben, k\u00f6zter\u00fcleten, piacon, v\u00e1s\u00e1ron, j\u00f6ved\u00e9ki kiskeresked\u0151 \u00fczemanyagt\u00f6lt\u0151 \u00e1llom\u00e1sa shopj\u00e1ban, doh\u00e1nyterm\u00e9k \u00e9rt\u00e9kes\u00edt\u00e9si hely\u00e9n fogj\u00e1k vizsg\u00e1lni az \u00e1rueredet \u00e9s a birtokl\u00e1s jogszer\u0171s\u00e9g\u00e9t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dajdons\u00e1g az SZJA ellen\u0151rz\u00e9si ter\u00fclet er\u0151s\u00edt\u00e9se. Agyermeket nevel\u0151 mag\u00e1nszem\u00e9lyek ad\u00f3-visszat\u00e9r\u00edt\u00e9s\u00e9hez kapcsol\u00f3d\u00f3 ellen\u0151rz\u00e9sek, a szem\u00e9lyi j\u00f6vedelemad\u00f3t \u00e9rint\u0151, visszaig\u00e9nyl\u00e9st tartalmaz\u00f3 bevall\u00e1sok kiutal\u00e1s el\u0151tti ellen\u0151rz\u00e9se \u00e9s az egy\u00e9ni v\u00e1llalkoz\u00f3k ad\u00f3k\u00f6telezetts\u00e9geinek ellen\u0151rz\u00e9se is kimondott c\u00e9l az ad\u00f3hat\u00f3s\u00e1gn\u00e1l.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az ad\u00f3hat\u00f3s\u00e1g \u00e9vek \u00f3ta kiemelt c\u00e9lk\u00e9nt kezeli az \u00f6nk\u00e9ntes jogk\u00f6vet\u0151 magatart\u00e1s \u00f6szt\u00f6nz\u00e9s\u00e9t t\u00e1mogat\u00f3 elj\u00e1r\u00e1sok folytat\u00e1s\u00e1val. T\u00f6bbek k\u00f6z\u00f6tt id\u00e9n \u00faj elemk\u00e9nt jelenik majd meg a g\u00e9pj\u00e1rm\u0171, \u00e9s g\u00e9pj\u00e1rm\u0171ad\u00f3 adatok alapj\u00e1n c\u00e9gaut\u00f3 ad\u00f3t nem fizet\u0151 ad\u00f3z\u00f3k ilyen megkeres\u00e9se. A sikertelen t\u00e1mogat\u00f3 elj\u00e1r\u00e1s k\u00e9s\u0151bb azonban nagy es\u00e9llyel ad\u00f3ellen\u0151rz\u00e9st \u00e9s meg\u00e1llap\u00edt\u00e1st v\u00e1lthat ki.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A folyamatos monitoring tev\u00e9kenys\u00e9g keret\u00e9ben idei feladat az \u00fajonnan alakult \u00e9s a szem\u00e9lyi v\u00e1ltoz\u00e1ssal \u00e9rintett v\u00e1llalkoz\u00e1sok kock\u00e1zatelemz\u00e9se \u00e9s ellen\u0151rz\u00e9se. Ugyan\u00edgy kiemelt c\u00e9l az online sz\u00e1mla \u00e9s az online p\u00e9nzt\u00e1rg\u00e9p rendszer adatainak hasznos\u00edt\u00e1sa r\u00e9v\u00e9n az \u00e1fa bevall\u00e1st be nem ny\u00fajt\u00f3, vagy null\u00e1s ad\u00f3k\u00f6telezetts\u00e9get vall\u00f3, de kontroll alapj\u00e1n tev\u00e9kenys\u00e9get folytat\u00f3, \u00e1fakontroll-elt\u00e9r\u00e9ssel rendelkez\u0151, illetve az \u201ealv\u00f3 st\u00e1tuszb\u00f3l fel\u00e9led\u0151\u201d t\u00e1rsas\u00e1gok ellen\u0151rz\u00e9se is.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>F\u00f3kuszba ker\u00fclnek id\u00e9n a taxisok \u00e9s a pizzafut\u00e1rok, de \u00fajdons\u00e1g a k\u00f6zvetett v\u00e1mjogi k\u00e9pvisel\u0151k \u00e9s az SZJA visszat\u00e9r\u00edt\u00e9sben r\u00e9szes\u00fclt mag\u00e1nszem\u00e9lyek kiemelt ellen\u0151rz\u00e9se is.<\/p>\n","protected":false},"author":103,"featured_media":6520,"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-6540","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\/2022\/04\/2022-nav.png","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) - 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