{"id":7960,"date":"2021-05-18T10:28:09","date_gmt":"2021-05-18T10:28:09","guid":{"rendered":"https:\/\/dunavarsany.hu\/?p=7960"},"modified":"2021-05-18T12:27:09","modified_gmt":"2021-05-18T12:27:09","slug":"jarvany-miatt-meltanyolhato-igazolasi-kerelemmel-elkerulheto-a-szankcio","status":"publish","type":"post","link":"https:\/\/dunavarsany.hu\/index.php\/2021\/05\/18\/jarvany-miatt-meltanyolhato-igazolasi-kerelemmel-elkerulheto-a-szankcio\/","title":{"rendered":"J\u00e1rv\u00e1ny miatt m\u00e9lt\u00e1nyolhat\u00f3 igazol\u00e1si k\u00e9relemmel elker\u00fclhet\u0151 a szankci\u00f3"},"content":{"rendered":"<p style=\"font-weight: 400; text-align: justify;\"><strong>A sz\u00e1mviteli besz\u00e1mol\u00f3 let\u00e9tbe helyez\u00e9se mellett a besz\u00e1mol\u00f3ra \u00e9p\u00fcl\u0151 bevall\u00e1sok beny\u00fajt\u00e1s\u00e1nak \u00e9s az azokhoz kapcsol\u00f3d\u00f3 ad\u00f3 megfizet\u00e9s\u00e9nek hat\u00e1rideje is m\u00e1jus 31-e. Az ad\u00f3bevall\u00e1s hat\u00e1rid\u0151n t\u00fali beny\u00fajt\u00e1sa eset\u00e9n elker\u00fclhet\u0151k a szankci\u00f3k a P\u00e9nz\u00fcgyminiszt\u00e9rium k\u00f6zlem\u00e9ny\u00e9ben foglaltak szerint.<\/strong><\/p>\n<p style=\"font-weight: 400; text-align: justify;\">A koronav\u00edrus-j\u00e1rv\u00e1ny miatt kialakult helyzet a gazdas\u00e1g sz\u00e1mos \u00e1gazat\u00e1ra negat\u00edv hat\u00e1ssal van, ami kihat a v\u00e1llalkoz\u00e1sok, szervezetek ad\u00f3z\u00e1s\u00e1ra is. A P\u00e9nz\u00fcgyminiszt\u00e9rium \u00e9s a NAV speci\u00e1lis ad\u00f3\u00fcgyi k\u00f6nny\u00edt\u00e9ssel seg\u00edti azokat, akik emiatt nem tudj\u00e1k hat\u00e1rid\u0151ben teljes\u00edteni\u00a0<strong>bevall\u00e1si \u00e9s besz\u00e1mol\u00e1si k\u00f6telezetts\u00e9g\u00fcket<\/strong>.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">A koronav\u00edrus-j\u00e1rv\u00e1nyra hivatkoz\u00f3\u00a0<strong>igazol\u00e1si k\u00e9relem mentes\u00edthet a mulaszt\u00e1s jogk\u00f6vetkezm\u00e9nyei al\u00f3l<\/strong>\u00a0a t\u00e1rsas\u00e1gi ad\u00f3, a kisv\u00e1llalati ad\u00f3, az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k \u00e9s az energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3ja, tov\u00e1bb\u00e1 a transzfer\u00e1r-dokument\u00e1ci\u00f3 eset\u00e9ben.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">Ha teh\u00e1t\u00a0<strong>b\u00e1rmely ad\u00f3z\u00f3<\/strong>\u00a0\u00f6nhib\u00e1j\u00e1n k\u00edv\u00fcl nem tud eleget tenni a t\u00f6rv\u00e9nyben el\u0151\u00edrt hat\u00e1rid\u0151ben ad\u00f3bevall\u00e1si, valamint az ahhoz kapcsol\u00f3d\u00f3 ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g\u00e9nek, akkor lehet\u0151s\u00e9g van az\u00a0<strong>igazol\u00e1si k\u00e9relem<\/strong>\u00a0el\u0151terjeszt\u00e9s\u00e9re, hogy kimentse a mulaszt\u00e1st, \u00e9s ez\u00e1ltal mentes\u00fclj\u00f6n a mulaszt\u00e1s miatti szankci\u00f3k al\u00f3l.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">Ezen igazol\u00e1si k\u00e9relem elb\u00edr\u00e1l\u00e1sa\u00a0egyszer\u0171s\u00f6dik abban\u00a0az esetben, ha a\u00a0<strong>COVID-19 j\u00e1rv\u00e1ny akad\u00e1lyozta<\/strong>\u00a0a fenti k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9t \u00e9s\u00a0<strong>a bevall\u00e1s, valamint a kapcsol\u00f3d\u00f3 befizet\u00e9s legk\u00e9s\u0151bb j\u00fanius 30-ig be\u00e9rkezik.<\/strong><\/p>\n<p style=\"font-weight: 400; text-align: justify;\"><strong>Az igazol\u00e1si k\u00e9relmet<\/strong>\u00a0<strong>az ad\u00f3bevall\u00e1s p\u00f3tl\u00e1s\u00e1val egyidej\u0171leg kell el\u0151terjeszteni.<\/strong><\/p>\n<p style=\"font-weight: 400; text-align: justify;\">Fontos, hogy a mulaszt\u00e1s miatti k\u00e9sedelmi p\u00f3tl\u00e9k felsz\u00e1m\u00edt\u00e1sa automatikus, ez\u00e9rt az igazol\u00e1si k\u00e9relemben\u00a0<strong>k\u00e9rni kell<\/strong>\u00a0<strong>a k\u00e9sedelmi p\u00f3tl\u00e9k megfizet\u00e9se al\u00f3li mentes\u00fcl\u00e9st is\u00a0<\/strong>vagy a p\u00f3tl\u00e9k felsz\u00e1m\u00edt\u00e1sa ut\u00e1n fizet\u00e9si kedvezm\u00e9nyi k\u00e9relmet lehet beny\u00fajtani.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">Az igazol\u00e1si k\u00e9relemnek\u00a0<strong>nincs el\u0151\u00edrt form\u00e1ja<\/strong>, de a NAV a honlapj\u00e1n k\u00f6zz\u00e9tett mint\u00e1val \u00e9s hasznos inform\u00e1ci\u00f3kkal seg\u00edti annak el\u0151terjeszt\u00e9s\u00e9t:<\/p>\n<p style=\"font-weight: 400; text-align: justify;\"><u><a href=\"https:\/\/www.nav.gov.hu\/nav\/letoltesek_egyeb\/adatlap\/Egyes_adokotelezettse20180301.html?query=%22igazol%C3%A1si+k%C3%A9relem\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.nav.gov.hu\/nav\/letoltesek_egyeb\/adatlap\/Egyes_adokotelezettse20180301.html?query%3D%2522igazol%C3%A1si%2Bk%C3%A9relem&amp;source=gmail&amp;ust=1621405607473000&amp;usg=AFQjCNGe_WQ-PS5CTJyySugfgNXkpgSgFw\">https:\/\/www.nav.gov.hu\/nav\/letoltesek_egyeb\/adatlap\/Egyes_adokotelezettse20180301.html<\/a><\/u><\/p>\n<p style=\"font-weight: 400; text-align: justify;\">A k\u00e9relmet az elektronikus kapcsolattart\u00e1sra k\u00f6telezett ad\u00f3z\u00f3 az\u00a0<strong>e-Pap\u00edr<\/strong>\u00a0szolg\u00e1ltat\u00e1son kereszt\u00fcl ny\u00fajthatja be.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">A m\u00e9lt\u00e1nyoss\u00e1g alapelv\u00e9t a NAV-nak valamennyi elj\u00e1r\u00e1sa minden szakasz\u00e1ban alkalmaznia kell, ahol ezt a t\u00f6rv\u00e9ny lehet\u0151v\u00e9 teszi.\u00a0 Ennek megfelel\u0151en\u00a0<strong>az igazol\u00e1si k\u00e9relmek elb\u00edr\u00e1l\u00e1sakor is figyelembe veszi a koronav\u00edrus-j\u00e1rv\u00e1ny okozta neh\u00e9zs\u00e9geket<\/strong>, amelyek az ad\u00f3z\u00f3k sz\u00e9les k\u00f6r\u00e9t \u00e9rintik.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\"><strong>Ha a NAV az igazol\u00e1si k\u00e9relemnek helyt ad, az egyen\u00e9rt\u00e9k\u0171 az eredeti hat\u00e1rid\u0151 betart\u00e1s\u00e1val<\/strong>.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">Ha az ad\u00f3z\u00f3 a bevall\u00e1si k\u00f6telezetts\u00e9g elmulaszt\u00e1sa miatt a\u00a0<strong>KOMA-b\u00f3l<\/strong>\u00a0automatikusan t\u00f6rl\u0151dik, de igazol\u00e1si k\u00e9relm\u00e9t a NAV elfogadja, akkor az ad\u00f3z\u00f3t ut\u00f3lag az adatb\u00e1zisba is visszahelyezi.<\/p>\n<p>Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>A sz\u00e1mviteli besz\u00e1mol\u00f3 let\u00e9tbe helyez\u00e9se mellett a besz\u00e1mol\u00f3ra \u00e9p\u00fcl\u0151 bevall\u00e1sok beny\u00fajt\u00e1s\u00e1nak \u00e9s az azokhoz kapcsol\u00f3d\u00f3 ad\u00f3 megfizet\u00e9s\u00e9nek hat\u00e1rideje is m\u00e1jus 31-e. Az ad\u00f3bevall\u00e1s hat\u00e1rid\u0151n t\u00fali beny\u00fajt\u00e1sa eset\u00e9n elker\u00fclhet\u0151k a szankci\u00f3k a P\u00e9nz\u00fcgyminiszt\u00e9rium k\u00f6zlem\u00e9ny\u00e9ben foglaltak szerint. <a class=\"mh-excerpt-more\" href=\"https:\/\/dunavarsany.hu\/index.php\/2021\/05\/18\/jarvany-miatt-meltanyolhato-igazolasi-kerelemmel-elkerulheto-a-szankcio\/\" title=\"J\u00e1rv\u00e1ny miatt m\u00e9lt\u00e1nyolhat\u00f3 igazol\u00e1si k\u00e9relemmel elker\u00fclhet\u0151 a szankci\u00f3\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":3,"featured_media":7961,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":{"0":"post-7960","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek"},"_links":{"self":[{"href":"https:\/\/dunavarsany.hu\/index.php\/wp-json\/wp\/v2\/posts\/7960","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dunavarsany.hu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dunavarsany.hu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dunavarsany.hu\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dunavarsany.hu\/index.php\/wp-json\/wp\/v2\/comments?post=7960"}],"version-history":[{"count":1,"href":"https:\/\/dunavarsany.hu\/index.php\/wp-json\/wp\/v2\/posts\/7960\/revisions"}],"predecessor-version":[{"id":7962,"href":"https:\/\/dunavarsany.hu\/index.php\/wp-json\/wp\/v2\/posts\/7960\/revisions\/7962"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dunavarsany.hu\/index.php\/wp-json\/wp\/v2\/media\/7961"}],"wp:attachment":[{"href":"https:\/\/dunavarsany.hu\/index.php\/wp-json\/wp\/v2\/media?parent=7960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dunavarsany.hu\/index.php\/wp-json\/wp\/v2\/categories?post=7960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dunavarsany.hu\/index.php\/wp-json\/wp\/v2\/tags?post=7960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}