{"id":105812,"date":"2018-05-30T17:35:39","date_gmt":"2018-05-30T15:35:39","guid":{"rendered":"http:\/\/gazdasagportal.hu\/?p=105812"},"modified":"2018-05-30T17:27:21","modified_gmt":"2018-05-30T15:27:21","slug":"csutortokig-lehet-benyujtani-a-tarsasagiado-bevallast","status":"publish","type":"post","link":"https:\/\/gazdasagportal.hu\/index.php\/csutortokig-lehet-benyujtani-a-tarsasagiado-bevallast\/","title":{"rendered":"Cs\u00fct\u00f6rt\u00f6kig lehet beny\u00fajtani a t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1st"},"content":{"rendered":"<p><strong>A v\u00e1llalkoz\u00e1soknak m\u00e1jus 31-ig &#8211; cs\u00fct\u00f6rt\u00f6kig &#8211; kell beny\u00fajtaniuk a t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1st valamint gondoskodniuk a besz\u00e1mol\u00f3 let\u00e9tbe helyez\u00e9s\u00e9r\u0151l \u00e9s k\u00f6zz\u00e9t\u00e9tel\u00e9r\u0151l &#8211; h\u00edvja fel a figyelmet a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV).<\/strong><!--more--><\/p>\n<div class=\"ads-in-post1\"><div id=\"gazdasagportal.hu_fullbanner_wideboard\"><\/div>\r\n<\/div>\n<p>Az ad\u00f3hivatal k\u00f6zlem\u00e9nye szerint az elm\u00falt ad\u00f3\u00e9vre vonatkoz\u00f3 t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1st az egyszeres, illetve a kett\u0151s k\u00f6nyvvitelt vezet\u0151 ad\u00f3z\u00f3knak egyar\u00e1nt a 1729 sz\u00e1m\u00fa nyomtatv\u00e1nyon kell beny\u00fajtaniuk a NAV-hoz.<br \/>\nAz egyszer\u0171s\u00edtett v\u00e1llalkoz\u00f3i ad\u00f3z\u00e1st (eva), a kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3j\u00e1t (kata) vagy a kisv\u00e1llalati ad\u00f3z\u00e1st (kiva) el\u0151sz\u00f6r v\u00e1laszt\u00f3knak a 1771-es bevall\u00e1son kell sz\u00e1mot adniuk a v\u00e1laszt\u00e1st megel\u0151z\u0151, 2017-es t\u00e1rsas\u00e1gi ad\u00f3jukr\u00f3l. A hat\u00e1rid\u0151 ebben az esetben a m\u00e9rlegfordul\u00f3nap ut\u00e1ni \u00f6t\u00f6dik h\u00f3nap utols\u00f3 napja.<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>\nAzok a nonprofit szervezetek valamint egyh\u00e1zi jogi szem\u00e9lyek, amelyeknek tavaly nem volt v\u00e1llalkoz\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 bev\u00e9tel\u00fck, vagy ahhoz kapcsol\u00f3d\u00f3, elsz\u00e1molhat\u00f3 k\u00f6lts\u00e9g\u00fck, r\u00e1ford\u00edt\u00e1suk &#8211; azaz nincs t\u00e1rsas\u00e1giad\u00f3-alapjuk -, m\u00e1jus 31-ig kiv\u00e1lthatj\u00e1k a t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1st a TAONY nyilatkozattal.<br \/>\nA NAV a k\u00f6zelg\u0151 bevall\u00e1si hat\u00e1rid\u0151re figyelmeztetve 67 ezer olyan v\u00e1llalkoz\u00e1snak k\u00fcld\u00f6tt elektronikus levelet, amelyek tavaly nem, vagy k\u00e9sedelmesen ny\u00fajtott\u00e1k be t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1sukat vagy besz\u00e1mol\u00f3jukat.<br \/>\nA besz\u00e1mol\u00f3k let\u00e9tbe helyez\u00e9s\u00e9nek \u00e9s k\u00f6zz\u00e9t\u00e9tel\u00e9nek hat\u00e1rideje szint\u00e9n m\u00e1jus 31. A besz\u00e1mol\u00f3kat 2016. december 1-j\u00e9t\u0151l kiz\u00e1r\u00f3lag az Online Besz\u00e1mol\u00f3- \u00e9s \u0170rlapkit\u00f6lt\u0151 Rendszeren kereszt\u00fcl (OBR) lehet beny\u00fajtani, amely el\u00e9rhet\u0151 az Igazs\u00e1g\u00fcgyi Miniszt\u00e9rium honlapj\u00e1r\u00f3l (<a title=\"Hely megnyit\u00e1sa\" href=\"https:\/\/e-beszamolo.im.gov.hu\/ebekuldes\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/e-beszamolo.im.gov.hu\/ebekuldes<\/a>).<\/p>\n<p>(MTI)<\/p><div id=\"gazda-1176586966\" class=\"gazda-tartalomban gazda-entity-placement\"><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","protected":false},"excerpt":{"rendered":"<p>A v\u00e1llalkoz\u00e1soknak m\u00e1jus 31-ig &#8211; cs\u00fct\u00f6rt\u00f6kig &#8211; kell beny\u00fajtaniuk a t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1st valamint gondoskodniuk a besz\u00e1mol\u00f3 let\u00e9tbe helyez\u00e9s\u00e9r\u0151l \u00e9s k\u00f6zz\u00e9t\u00e9tel\u00e9r\u0151l &#8211; h\u00edvja fel a figyelmet a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV).<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[20,4,19],"tags":[],"_links":{"self":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/105812"}],"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=105812"}],"version-history":[{"count":1,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/105812\/revisions"}],"predecessor-version":[{"id":105813,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/105812\/revisions\/105813"}],"wp:attachment":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/media?parent=105812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/categories?post=105812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/tags?post=105812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}