{"id":140019,"date":"2022-04-12T21:01:19","date_gmt":"2022-04-12T19:01:19","guid":{"rendered":"https:\/\/gazdasagportal.hu\/?p=140019"},"modified":"2022-04-12T21:01:19","modified_gmt":"2022-04-12T19:01:19","slug":"kik-vannak-iden-a-nav-celkeresztjeben","status":"publish","type":"post","link":"https:\/\/gazdasagportal.hu\/index.php\/kik-vannak-iden-a-nav-celkeresztjeben\/","title":{"rendered":"Kik vannak id\u00e9n a NAV c\u00e9lkeresztj\u00e9ben?"},"content":{"rendered":"<p style=\"font-weight: 400;\"><strong>A NAV b\u00e1rmikor, b\u00e1rkit ellen\u0151rizhet, de az\u00e9rt az egyes ad\u00f3alanyok nem egyforma es\u00e9llyel ker\u00fclnek a hivatal l\u00e1t\u00f3ter\u00e9be. Szerencs\u00e9re a hat\u00f3s\u00e1g minden \u00e9vben kiadja az aktu\u00e1lis ellen\u0151rz\u00e9si terv\u00e9t, \u00edgy ha nem is teljes bizonyoss\u00e1ggal, de lehet tudni, mely ter\u00fcletek, c\u00e9gek \u00e9s szem\u00e9lyek sz\u00e1m\u00edthatnak intenz\u00edvebb ellen\u0151rz\u00e9sekre az \u00e9v sor\u00e1n. Az idei dokumentumot Kar\u00e1csony Bal\u00e1zs, a magyarorsz\u00e1gi BDO ad\u00f3igazgat\u00f3ja kivonatolta.<\/strong><\/p>\n<p><!--more--><\/p>\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<p style=\"font-weight: 400;\">Az ad\u00f3z\u00e1si k\u00f6telezetts\u00e9gek sz\u00e1nd\u00e9kos kij\u00e1tsz\u00e1sa sosem volt a nyugalom titka, hiszen a NAV b\u00e1rmikor, sok esetben ak\u00e1r el\u0151zetes figyelmeztet\u00e9s n\u00e9lk\u00fcl is ellen\u0151rizhet v\u00e1llalkoz\u00e1sokat. A hivatal az ad\u00f3elker\u00fcl\u00e9s \u00e9s a b\u0171ncselekm\u00e9nyek leleplez\u00e9s\u00e9ben \u00e9s szankcion\u00e1l\u00e1s\u00e1ban is egyre hat\u00e9konyabb. Ugyanakkor a munkat\u00e1rsaik mind t\u00f6bb energi\u00e1t ford\u00edtanak arra, hogy b\u00fcntet\u00e9s helyett szakmai t\u00e1mogat\u00e1st ny\u00fajtsanak azoknak az ad\u00f3z\u00f3knak, akik nem sz\u00e1nd\u00e9kosan k\u00f6vettek el szab\u00e1lytalans\u00e1got \u2012 mutatott r\u00e1 Kar\u00e1csony Bal\u00e1zs.<\/p>\n<p style=\"font-weight: 400;\"><strong>\u00a0<\/strong><\/p>\n<p style=\"font-weight: 400;\"><strong>2022-ben az al\u00e1bbi csoportok, c\u00e9gek sz\u00e1m\u00edthatnak a kor\u00e1bbin\u00e1l nagyobb val\u00f3sz\u00edn\u0171s\u00e9ggel ellen\u0151rz\u00e9sre:<\/strong><\/p><div id=\"gazda-301102905\" 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<p style=\"font-weight: 400;\">\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0a COVID alatt gyorsan felfutott ter\u00fcleteken dolgoz\u00f3k, mint p\u00e9ld\u00e1ul\u00a0az online keresked\u0151k, a fut\u00e1r \u00e9s csomagsz\u00e1ll\u00edt\u00f3 c\u00e9gek, ide\u00e9rtve az \u00e9telkisz\u00e1ll\u00edt\u00e1st v\u00e9gz\u0151 v\u00e1llalkoz\u00e1sokat is, valamint a sz\u00e1m\u00edt\u00e1stechnikai cikkek keresked\u0151i \u00e9s a szem\u00e9lyfuvaroz\u00f3k;<\/p>\n<p style=\"font-weight: 400;\">\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0az ingatlank\u00f6zvet\u00edt\u0151k, a turizmus \u00e9s a vend\u00e9gl\u00e1t\u00f3ipar;<\/p>\n<p style=\"font-weight: 400;\">\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0illetve azok a \u201efeh\u00e9r\u00edtend\u0151\u201d szektorok, melyek eset\u00e9n minden \u00e9vben fokozott a figyelem:<\/p>\n<ul style=\"font-weight: 400;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u00c9lelmiszeriparral, mez\u0151gazdas\u00e1ggal \u00f6sszef\u00fcgg\u0151 \u00e1rukat, term\u00e9nyeket forgalmaz\u00f3, beszerz\u0151 ad\u00f3z\u00f3k (cukor, \u00e9tolaj, sajt, k\u00e1v\u00e9, csokol\u00e1d\u00e9, liszt, \u00e1sv\u00e1nyv\u00edz, \u00fcd\u00edt\u0151ital, m\u00e1k, di\u00f3b\u00e9l, rizs, sz\u00f3ja, m\u0171tr\u00e1gya stb.) \u00e9s az \u00e9lelmiszerek el\u0151\u00e1ll\u00edt\u00e1s\u00e1t v\u00e9gz\u0151k;<\/li>\n<li>\u00c9p\u00edt\u0151ipari-, valamint \u00e9p\u00edt\u0151anyag-kereskedelmi tev\u00e9kenys\u00e9get folytat\u00f3k, (haszn\u00e1lt) g\u00e9pj\u00e1rm\u0171- \u00e9s g\u00e9pj\u00e1rm\u0171alkatr\u00e9sz-kereskedelmi, valamint g\u00e9pj\u00e1rm\u0171jav\u00edt\u00e1si tev\u00e9kenys\u00e9get v\u00e9gz\u0151k, z\u00f6lds\u00e9g-gy\u00fcm\u00f6lcs nagykereskedelemben \u00e9rintett v\u00e1llalkoz\u00e1sok.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\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<p style=\"font-weight: 400;\"><strong>A NAV kiemelten figyelt ter\u00fcletei, feladatai lesznek 2022-ben:<\/strong><\/p>\n<p style=\"font-weight: 400;\">\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0az online sz\u00e1ml\u00e1k \u00e9s m\u00e1s be\u00e9rkezett adatok alapj\u00e1n kock\u00e1zatosnak min\u0151s\u00edtett ad\u00f3z\u00f3k vizsg\u00e1lata;<\/p>\n<p style=\"font-weight: 400;\">\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0nemzetk\u00f6zi inform\u00e1ci\u00f3csere programok alapj\u00e1n ind\u00edtand\u00f3 ellen\u0151rz\u00e9sek, kiemelt figyelemmel a transzfer\u00e1raz\u00e1s ter\u00fclet\u00e9re;<\/p>\n<p style=\"font-weight: 400;\">\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0munkaer\u0151 bejelent\u00e9s\u00e9vel kapcsolatos ellen\u0151rz\u00e9sek (\u0151rz\u0151-v\u00e9d\u0151- \u00e9s takar\u00edt\u00f3c\u00e9gekn\u00e9l els\u0151sorban);<\/p>\n<p style=\"font-weight: 400;\">\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0online kereskedelem szerepl\u0151inek ellen\u0151rz\u00e9se, az \u00e1fabev\u00e9tel beszed\u00e9se \u00e9rdek\u00e9ben;<\/p>\n<p style=\"font-weight: 400;\">\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0EU-n k\u00edv\u00fclr\u0151l behozott import\u00e1ruk k\u00f6r\u00fclm\u00e9nyeinek kiemelt vizsg\u00e1lata;<\/p>\n<p style=\"font-weight: 400;\">\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0a legnagyobb 3000 ad\u00f3fizet\u0151 k\u00f6z\u00fcl a NAV igyekszik az id\u00e9n min\u00e9l t\u00f6bb ellen\u0151rz\u00e9st elv\u00e9gezni, k\u00fcl\u00f6n\u00f6s tekintettel azokra, akikn\u00e9l ez nem t\u00f6rt\u00e9nt meg az ut\u00f3bbi \u00e9vekben.<\/p>\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<p style=\"font-weight: 400;\">Fontos hozz\u00e1tenni, hogy a fenti f\u00f3kuszter\u00fcletek csak ir\u00e1nyad\u00f3k. Emellett b\u00e1rmilyen gazdas\u00e1gi t\u00e1rsas\u00e1gn\u00e1l indulhat ellen\u0151rz\u00e9s vagy vizsg\u00e1lat, ak\u00e1r v\u00e9letlenszer\u0171en, ak\u00e1r az\u00e9rt, mert a rendszer ellenmond\u00e1sokat tal\u00e1lt a beny\u00fajtott dokumentumok k\u00f6z\u00f6tt. \u00c9pp ez\u00e9rt \u00e9rdemes a \u201ek\u00f6nyvel\u00e9st\u201d mindig naprak\u00e9szen tartani, a k\u00f6telezetts\u00e9geket pedig id\u0151ben megfizetni \u2012 h\u00edvta fel a figyelmet a BDO szak\u00e9rt\u0151je.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A NAV b\u00e1rmikor, b\u00e1rkit ellen\u0151rizhet, de az\u00e9rt az egyes ad\u00f3alanyok nem egyforma es\u00e9llyel ker\u00fclnek a hivatal l\u00e1t\u00f3ter\u00e9be. Szerencs\u00e9re a hat\u00f3s\u00e1g minden \u00e9vben kiadja az aktu\u00e1lis ellen\u0151rz\u00e9si terv\u00e9t, \u00edgy ha nem is teljes bizonyoss\u00e1ggal, de lehet tudni, mely ter\u00fcletek, c\u00e9gek \u00e9s szem\u00e9lyek sz\u00e1m\u00edthatnak intenz\u00edvebb ellen\u0151rz\u00e9sekre az \u00e9v sor\u00e1n. Az idei dokumentumot Kar\u00e1csony Bal\u00e1zs, a magyarorsz\u00e1gi BDO &#8230;<\/p>\n","protected":false},"author":1001007,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[19],"tags":[],"_links":{"self":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/140019"}],"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\/1001007"}],"replies":[{"embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/comments?post=140019"}],"version-history":[{"count":1,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/140019\/revisions"}],"predecessor-version":[{"id":140020,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/140019\/revisions\/140020"}],"wp:attachment":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/media?parent=140019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/categories?post=140019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/tags?post=140019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}