{"id":101345,"date":"2017-12-20T15:28:36","date_gmt":"2017-12-20T14:28:36","guid":{"rendered":"http:\/\/gazdasagportal.hu\/?p=101345"},"modified":"2017-12-20T14:30:20","modified_gmt":"2017-12-20T13:30:20","slug":"a-nav-tajekoztato-levelet-kuld-a-kisadozoknak","status":"publish","type":"post","link":"https:\/\/gazdasagportal.hu\/index.php\/a-nav-tajekoztato-levelet-kuld-a-kisadozoknak\/","title":{"rendered":"A NAV t\u00e1j\u00e9koztat\u00f3 levelet k\u00fcld a kisad\u00f3z\u00f3knak"},"content":{"rendered":"<p><strong>Az \u00e9v v\u00e9g\u00e9ig t\u00f6bb mint 6 ezer kisv\u00e1llalati ad\u00f3t (kiva) fizet\u0151 v\u00e1llalkoz\u00e1s kap lev\u00e9lben t\u00e1j\u00e9koztat\u00e1st a 2017-es elsz\u00e1mol\u00f3 bevall\u00e1sban \u00e9rv\u00e9nyes\u00edthet\u0151 egyszeri kedvezm\u00e9nyr\u0151l, a sz\u00e1m\u00edt\u00e1s levezet\u00e9s\u00e9r\u0151l &#8211; k\u00f6z\u00f6lte a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) szerd\u00e1n az MTI-vel.<\/strong><!--more--><\/p>\n<div class=\"ads-in-post1\"><div id=\"gazdasagportal.hu_fullbanner_wideboard\"><\/div>\r\n<\/div>\n<p>    A szem\u00e9lyre sz\u00f3l\u00f3 t\u00e1j\u00e9koztat\u00e1st azok a v\u00e1llalkoz\u00e1sok kapj\u00e1k, amelyek ad\u00f3alanyis\u00e1ga legal\u00e1bb az id\u00e9n december 1-j\u00e9ig fenn\u00e1llt.<br \/>\n    Az ad\u00f3hivatal k\u00f6zlem\u00e9ny\u00e9ben kiemelte, az egyszeri kedvezm\u00e9ny m\u00f3dos\u00edtja az ad\u00f3alapot, \u00edgy az visszamen\u0151legesen is \u00e9rv\u00e9nyes\u00edthet\u0151.<br \/>\n    Az egyszeri cs\u00f6kkent\u0151 t\u00e9tel \u00f6sszege a 2013-2016-os \u00e9vekr\u0151l sz\u00f3l\u00f3 elsz\u00e1mol\u00f3 bevall\u00e1sok adataib\u00f3l ad\u00f3dik \u00f6ssze. A kisz\u00e1m\u00edtott t\u00f6bblet cs\u00f6kkenti a t\u0151ke- \u00e9s osztal\u00e9km\u0171veletek korrig\u00e1lt eredm\u00e9ny\u00e9t a 2017-es ad\u00f3\u00e9vben &#8211; h\u00edvja fel a figyelmet a NAV.<br \/>\n<div class=\"ads-in-post2\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-format=\"fluid\"\r\n     data-ad-layout-key=\"-6t+ed+2i-1n-4w\"\r\n     data-ad-client=\"ca-pub-1959107119989764\"\r\n     data-ad-slot=\"4008251320\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n    Ha a NAV t\u00e1j\u00e9koztat\u00f3 level\u00e9ben pozit\u00edv el\u0151jel\u0171 \u00f6sszeg szerepel, az a 2017-es elsz\u00e1mol\u00f3 bevall\u00e1sban cs\u00f6kkent\u0151 t\u00e9telk\u00e9nt \u00e9rv\u00e9nyes\u00edthet\u0151. Negat\u00edv el\u0151jel\u0171 \u00f6sszeg eset\u00e9n a cs\u00f6kkent\u0151 korrekci\u00f3s t\u00e9tel nem \u00e9rv\u00e9nyes\u00edthet\u0151. El\u0151fordulhat, hogy a 2013-2016-os \u00e9vekre vonatkoz\u00f3 elsz\u00e1mol\u00f3 bevall\u00e1s hi\u00e1nyzik vagy hib\u00e1s, ilyenkor a NAV az egyszeri cs\u00f6kkent\u0151 t\u00e9tel \u00f6sszeg\u00e9t nem \u00e1llap\u00edtja meg, azt a v\u00e1llalkoz\u00e1snak saj\u00e1t mag\u00e1nak kell kisz\u00e1molnia &#8211; t\u00e1j\u00e9koztatott az Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal.(MTI)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az \u00e9v v\u00e9g\u00e9ig t\u00f6bb mint 6 ezer kisv\u00e1llalati ad\u00f3t (kiva) fizet\u0151 v\u00e1llalkoz\u00e1s kap lev\u00e9lben t\u00e1j\u00e9koztat\u00e1st a 2017-es elsz\u00e1mol\u00f3 bevall\u00e1sban \u00e9rv\u00e9nyes\u00edthet\u0151 egyszeri kedvezm\u00e9nyr\u0151l, a sz\u00e1m\u00edt\u00e1s levezet\u00e9s\u00e9r\u0151l &#8211; k\u00f6z\u00f6lte a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) szerd\u00e1n az MTI-vel.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[20,19],"tags":[],"_links":{"self":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/101345"}],"collection":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/comments?post=101345"}],"version-history":[{"count":1,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/101345\/revisions"}],"predecessor-version":[{"id":101346,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/101345\/revisions\/101346"}],"wp:attachment":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/media?parent=101345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/categories?post=101345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/tags?post=101345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}