{"id":69264,"date":"2025-03-03T15:01:12","date_gmt":"2025-03-03T14:01:12","guid":{"rendered":"https:\/\/dorogimedence.hu\/?p=69264"},"modified":"2025-03-03T15:01:12","modified_gmt":"2025-03-03T14:01:12","slug":"a-nav-is-keszul-a-nonapra","status":"publish","type":"post","link":"https:\/\/dorogimedence.hu\/index.php\/2025\/03\/03\/a-nav-is-keszul-a-nonapra\/","title":{"rendered":"A NAV is k\u00e9sz\u00fcl a n\u0151napra"},"content":{"rendered":"<p><strong>M\u00e1t\u00f3l kiemelt figyelmet ford\u00edt a vir\u00e1g-, \u00e9dess\u00e9g- \u00e9s aj\u00e1nd\u00e9k\u00e1rusok ellen\u0151rz\u00e9s\u00e9re a NAV. A revizorok m\u00e1rcius 3. \u00e9s 8. k\u00f6z\u00f6tt a nyugta- \u00e9s sz\u00e1mlaad\u00e1st, az online p\u00e9nzt\u00e1rg\u00e9pek szab\u00e1lyszer\u0171 \u00fczemeltet\u00e9s\u00e9t, az alkalmazottak bejelent\u00e9s\u00e9t, valamint a forgalmazott \u00e1ruk eredet\u00e9t vizsg\u00e1lj\u00e1k.<\/strong><\/p>\n<p>Az eddigi tapasztalatok alapj\u00e1n a leggyakoribb szab\u00e1lyszeg\u00e9s tov\u00e1bbra is a nyugtaad\u00e1s elmulaszt\u00e1sa. Ez a bev\u00e9teltitkol\u00e1si m\u00f3d az egyike a h\u00e1rom legs\u00falyosabb ad\u00f3\u00fcgyi jogs\u00e9rt\u00e9snek (a sz\u00e1mla- vagy nyugtaad\u00e1s elmulaszt\u00e1sa, a be nem jelentett alkalmazott foglalkoztat\u00e1sa \u00e9s az igazolatlan eredet\u0171 \u00e1ru forgalmaz\u00e1sa), amelyek megszeg\u00e9se s\u00falyos szankci\u00f3kkal j\u00e1r.<\/p>\n<p>Egyr\u00e9szt mulaszt\u00e1si b\u00edrs\u00e1ggal: az a v\u00e1llalkoz\u00e1s ugyanis, amelyik elmulasztja a nyugtaad\u00e1st vagy az alkalmazotti bejelent\u00e9st, ak\u00e1r k\u00e9tmilli\u00f3 forintos mulaszt\u00e1si b\u00edrs\u00e1ggal is sz\u00e1molhat. Igazolatlan eredet\u0171 \u00e1ru eset\u00e9n egymilli\u00f3 forint a b\u00edrs\u00e1g maximuma. M\u00e1sr\u00e9szt, a h\u00e1rom legs\u00falyosabb ad\u00f3\u00fcgyi jogs\u00e9rt\u00e9s miatt a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) tizenk\u00e9t nyitvatart\u00e1si napra lez\u00e1rhatja a v\u00e1llalkoz\u00e1s \u00fczlet\u00e9t is. Ism\u00e9telt mulaszt\u00e1sn\u00e1l a hivatal nem m\u00e9rlegelhet, k\u00f6teles a lez\u00e1r\u00e1st mint szankci\u00f3t alkalmazni. Harmadr\u00e9szt, speci\u00e1lis szab\u00e1lyok vonatkoznak a kedvezm\u00e9nyes ad\u00f3z\u00e1si m\u00f3dot v\u00e1laszt\u00f3kra, ez\u00e9rt a kat\u00e1soknak \u00e9s a kiv\u00e1soknak egy\u00e1ltal\u00e1n nem \u00e9ri meg kock\u00e1ztatni. Elesnek ugyanis a kedvezm\u00e9nyes ad\u00f3z\u00e1si m\u00f3dt\u00f3l, ha a h\u00e1rom legs\u00falyosabb ad\u00f3\u00fcgyi jogs\u00e9rt\u00e9s elk\u00f6vet\u00e9s\u00e9\u00e9rt \u00e1llap\u00edt meg terh\u00fckre mulaszt\u00e1si b\u00edrs\u00e1got a NAV. Az \u00e1tal\u00e1nyad\u00f3z\u00e1sra val\u00f3 jogosults\u00e1g is megsz\u0171nik, ha a v\u00e1llalkoz\u00f3 elmulasztja nyugtaad\u00e1si k\u00f6telezetts\u00e9g\u00e9t. A be nem jelentett alkalmazott foglalkoztat\u00e1s\u00e1nak tov\u00e1bbi speci\u00e1lis jogk\u00f6vetkezm\u00e9nye a nyilv\u00e1noss\u00e1g. Az \u00e9rintettek ugyanis felker\u00fclnek k\u00e9t \u00e9vre a NAV sz\u00e9gyenlist\u00e1j\u00e1ra, ami jellemz\u0151en kiz\u00e1r\u00e1st jelent a k\u00f6lts\u00e9gvet\u00e9si forr\u00e1sokb\u00f3l finansz\u00edrozott p\u00e1ly\u00e1zatokb\u00f3l.<\/p>\n<p>A NAV a k\u00f6lts\u00e9gvet\u00e9si bev\u00e9telek v\u00e9delme mellett a jogk\u00f6vet\u0151 ad\u00f3z\u00f3kat is t\u00e1mogatja ellen\u0151rz\u00e9seivel, amikor fell\u00e9p\u00e9s\u00e9vel megakad\u00e1lyozza, hogy ad\u00f3elker\u00fcl\u00e9ssel, bev\u00e9teleltitkol\u00e1ssal b\u00e1rki tisztess\u00e9gtelen versenyel\u0151nyre tegyen szert.<\/p>\n<p>A s\u00falyosan mulaszt\u00f3k a mulaszt\u00e1si b\u00edrs\u00e1g mellett ut\u00f3lagos ad\u00f3ellen\u0151rz\u00e9sre is sz\u00e1m\u00edthatnak, ez\u00e9rt a jegyz\u0151k\u00f6nyv \u00e1tv\u00e9tel\u00e9t k\u00f6vet\u0151en a lehet\u0151 leggyorsabban \u00e9rdemes a t\u00e9nyleges forgalomhoz igaz\u00edtani a bevall\u00e1sokat \u00e9s a fizetend\u0151 ad\u00f3t. A rev\u00edzi\u00f3 megkezd\u00e9s\u00e9ig ugyanis m\u00e9g \u00f6nellen\u0151rizhet\u0151 a kor\u00e1bban be nem vallott ad\u00f3.<\/p>\n<p>\u00c9rdemes k\u00f6vetni a NAV Ad\u00f3traffipax-rovat\u00e1t, ahol el\u0151re jelzi a hivatal, hol \u00e9s milyen t\u00edpus\u00fa ellen\u0151rz\u00e9sek v\u00e1rhat\u00f3k a k\u00f6zelj\u00f6v\u0151ben.<\/p>\n<p><em>Forr\u00e1s: Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal Kom\u00e1rom-Esztergom V\u00e1rmegyei Ad\u00f3- \u00e9s V\u00e1migazgat\u00f3s\u00e1ga<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u00e1t\u00f3l kiemelt figyelmet ford\u00edt a vir\u00e1g-, \u00e9dess\u00e9g- \u00e9s aj\u00e1nd\u00e9k\u00e1rusok ellen\u0151rz\u00e9s\u00e9re a NAV. A revizorok m\u00e1rcius 3. \u00e9s 8. k\u00f6z\u00f6tt a nyugta- \u00e9s sz\u00e1mlaad\u00e1st, az online p\u00e9nzt\u00e1rg\u00e9pek szab\u00e1lyszer\u0171 \u00fczemeltet\u00e9s\u00e9t, az alkalmazottak bejelent\u00e9s\u00e9t, valamint a forgalmazott \u00e1ruk eredet\u00e9t vizsg\u00e1lj\u00e1k. Az eddigi tapasztalatok alapj\u00e1n a leggyakoribb szab\u00e1lyszeg\u00e9s tov\u00e1bbra is a nyugtaad\u00e1s elmulaszt\u00e1sa. Ez a bev\u00e9teltitkol\u00e1si m\u00f3d az egyike<\/p>\n","protected":false},"author":1,"featured_media":69265,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"footnotes":""},"categories":[6934,3],"tags":[515,317],"class_list":{"0":"post-69264","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-belfold","8":"category-hirek","9":"tag-ellenorzes","10":"tag-nav"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A NAV is k\u00e9sz\u00fcl a n\u0151napra<\/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:\/\/dorogimedence.hu\/index.php\/2025\/03\/03\/a-nav-is-keszul-a-nonapra\/\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:type\" content=\"article\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:title\" content=\"A NAV is k\u00e9sz\u00fcl a n\u0151napra\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:description\" content=\"M\u00e1t\u00f3l kiemelt figyelmet ford\u00edt a vir\u00e1g-, \u00e9dess\u00e9g- \u00e9s aj\u00e1nd\u00e9k\u00e1rusok ellen\u0151rz\u00e9s\u00e9re a NAV. 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