{"id":7708,"date":"2023-01-09T13:34:10","date_gmt":"2023-01-09T12:34:10","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=7708"},"modified":"2024-05-24T18:22:00","modified_gmt":"2024-05-24T16:22:00","slug":"kihirdettek-a-szigorodo-transzferar-szabalyokat","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/kihirdettek-a-szigorodo-transzferar-szabalyokat\/","title":{"rendered":"Kihirdett\u00e9k a szigorod\u00f3 transzfer\u00e1r szab\u00e1lyokat"},"content":{"rendered":"\n

2022. december 28-\u00e1n megjelent a Magyar K\u00f6zl\u00f6nyben a szok\u00e1sos piaci \u00e1r meghat\u00e1roz\u00e1s\u00e1val \u00f6sszef\u00fcgg\u0151 nyilv\u00e1ntart\u00e1si k\u00f6telezetts\u00e9gr\u0151l sz\u00f3l\u00f3 32\/2017. (X.18.) NGM rendelet (\u201eTP rendelet\u201d) m\u00f3dos\u00edt\u00e1sa, amely 2022. december 31-t\u0151l v\u00e1lt hat\u00e1lyoss\u00e1. Az \u00faj szab\u00e1lyok azonban r\u00e9szben m\u00e1r a 2022. \u00e9vi csoporton bel\u00fcli tranzakci\u00f3k tekintet\u00e9ben is alkalmazand\u00f3k.<\/strong><\/p>\n\n\n\n

Kor\u00e1bbi h\u00edrlevel\u00fcnkben \u00f6sszefoglaltuk a december elej\u00e9n t\u00e1rsadalmi egyeztet\u00e9sre bocs\u00e1tott TP rendelet m\u00f3dos\u00edt\u00e1s\u00e1nak \u00faj szab\u00e1lyait, amelyhez k\u00e9pest a megjelent m\u00f3dos\u00edt\u00e1s nem tartalmaz v\u00e1ltoztat\u00e1st. Ezen a linken<\/a> \u00e9rhet\u0151 el az \u00faj kieg\u00e9sz\u00edt\u0151 szab\u00e1lyokr\u00f3l sz\u00f3l\u00f3 \u00f6sszefoglal\u00f3nk.<\/p>\n\n\n\n

\u00c9rdemes \u00e9szben tartani, hogy f\u0151 szab\u00e1ly szerint ezent\u00fal a transzfer\u00e1r nyilv\u00e1ntart\u00e1si k\u00f6telezetts\u00e9g hat\u00e1lya al\u00e1 tartoz\u00f3 ad\u00f3z\u00f3knak 2023. m\u00e1jus 31-ig m\u00e1r adatot kell szolg\u00e1ltatniuk a NAV sz\u00e1m\u00e1ra a t\u00e1rsas\u00e1gi ad\u00f3bevall\u00e1sukban a nyilv\u00e1ntart\u00e1si k\u00f6telezetts\u00e9ggel \u00e9rintett \u00fcgyletekr\u0151l is. Kiemelend\u0151, hogy ehhez elengedhetetlen\u00fcl sz\u00fcks\u00e9g lesz a dokument\u00e1ci\u00f3kat id\u0151ben elk\u00e9sz\u00edteni.<\/p>\n","protected":false},"excerpt":{"rendered":"

Az \u00faj szab\u00e1lyok azonban r\u00e9szben m\u00e1r a 2022. \u00e9vi csoporton bel\u00fcli tranzakci\u00f3k tekintet\u00e9ben is alkalmazand\u00f3k.<\/p>\n","protected":false},"author":103,"featured_media":7712,"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":{"0":"post-7708","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-slider-2","9":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2023\/01\/tp-rendelet-0109.png","author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"\nKihirdett\u00e9k a szigorod\u00f3 transzfer\u00e1r szab\u00e1lyokat - 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