{"id":32742,"date":"2014-04-16T09:26:39","date_gmt":"2014-04-16T07:26:39","guid":{"rendered":"http:\/\/stockportal.hu\/?p=32742"},"modified":"2014-04-16T09:26:39","modified_gmt":"2014-04-16T07:26:39","slug":"nav-a-soralatet-a-legegyszerubb-modja-az-adobevallasnak","status":"publish","type":"post","link":"https:\/\/gazdasagportal.hu\/index.php\/nav-a-soralatet-a-legegyszerubb-modja-az-adobevallasnak\/","title":{"rendered":"NAV: a s\u00f6ral\u00e1t\u00e9t a legegyszer\u0171bb m\u00f3dja az ad\u00f3bevall\u00e1snak"},"content":{"rendered":"<p><strong>A szja-bevall\u00e1s legegyszer\u0171bb m\u00f3dja az egyoldalas ad\u00f3nyilatkozat, amit sokan csak &#8222;s\u00f6ral\u00e1t\u00e9t-bevall\u00e1sk\u00e9nt&#8221; emlegetnek; ezt egy\u00e9b t\u00f6rv\u00e9nyi felt\u00e9telek megl\u00e9te mellett akkor lehet v\u00e1lasztani, ha a munk\u00e1ltat\u00f3k \u00e1ltal levont ad\u00f3, ad\u00f3el\u0151leg, \u00e9s a t\u00e9nylegesen fizetend\u0151 ad\u00f3 k\u00fcl\u00f6nb\u00f6zete nem t\u00f6bb ezer forintn\u00e1l &#8211; k\u00f6z\u00f6lte a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) az MTI-vel szerd\u00e1n.<!--more--><\/strong><\/p>\n<div id=\"vid4u\"><\/div>\n<p><script type=\"text\/javascript\">var rid = 100000 + Math.floor(Math.random()*99999); var b = document.createElement(\"div\"); b.setAttribute(\"id\", \"v4u_c_\"+rid+\"_3\"); var r = document.getElementById(\"vid4u\"); r.parentNode.insertBefore(b,r); r.setAttribute(\"id\", \"\"); (function(w, d, s, rid) { function go(){ var js, fjs = d.getElementsByTagName(s)[0], load = function(url, id) { if (d.getElementById(id)) { d.getElementById(id).onload = d.getElementById(id).onreadystatechange = function() { if (typeof vid4u != 'undefined') vid4u.init(480,289,\"0scneAox4k\",null,3, rid);}; return; } js = d.createElement(s); js.src = url; js.id = id; fjs.parentNode.insertBefore(js, fjs); js.onload = js.onreadystatechange = function() { if (typeof vid4u != 'undefined') vid4u.init(480,289,\"0scneAox4k\",null,3, rid); };}; load(\"\/\/video.vid4u.org\/vid4ul.js\", \"vjs_\"+rid); } go(); }(window, document, \"script\", rid));<\/script><\/p>\n<p>A k\u00f6zlem\u00e9ny szerint az 1353AD\u00d3NYILATKOZAT elnevez\u00e9s\u0171 nyomtatv\u00e1nyon a szem\u00e9lyes adatokon t\u00fal mind\u00f6ssze h\u00e1rom sort kell kit\u00f6lteni, \u00e9s a beny\u00fajt\u00e1si hat\u00e1rideje m\u00e1jus 20.<br \/>\nAz ad\u00f3nyilatkozat a NAV b\u00e1rmely \u00fcgyf\u00e9lszolg\u00e1lat\u00e1n beszerezhet\u0151, illetve a NAV honlapj\u00e1r\u00f3l is let\u00f6lthet\u0151. A kit\u00f6lt\u0151- \u00e9s ellen\u0151rz\u0151 programmal elk\u00e9sz\u00edtett ad\u00f3nyilatkozat az \u00fcgyf\u00e9lkapun kereszt\u00fcl elektronikusan is bek\u00fcldhet\u0151, vagy kinyomtatva, post\u00e1n is tov\u00e1bb\u00edthat\u00f3 a NAV-hoz.<br \/>\nFelh\u00edvt\u00e1k a figyelmet arra, hogy \u00e9rdemes tanulm\u00e1nyozni a munk\u00e1ltat\u00f3t\u00f3l \u00e9v elej\u00e9n kapott 13M30-as igazol\u00e1st, mert azon az is szerepel, hogy az ad\u00f3z\u00f3 jogosult-e az ad\u00f3nyilatkozat beny\u00fajt\u00e1s\u00e1ra. Ebben az esetben az igazol\u00e1s adatait csak \u00e1t kell m\u00e1solni az ad\u00f3nyilatkozat megfelel\u0151 soraiba.<br \/>\nA bead\u00e1si jogosults\u00e1gr\u00f3l b\u0151vebben a nyomtatv\u00e1ny h\u00e1toldal\u00e1n tal\u00e1lhat\u00f3, illetve a NAV honlapj\u00e1r\u00f3l,\u00a0<a title=\"Hely megnyit\u00e1sa\" href=\"http:\/\/www.nav.gov.hu\/\" target=\"_blank\" rel=\"noopener\">www.nav.gov.hu<\/a>\u00a0oldalr\u00f3l let\u00f6lthet\u0151 kit\u00f6lt\u00e9si \u00fatmutat\u00f3b\u00f3l lehet t\u00e1j\u00e9koz\u00f3dni.(MTI)<\/p>\n<p><script type=\"text\/javascript\" async=\"true\" charset=\"utf-8\" src=\"http:\/\/hu.search.etargetnet.com\/generic\/advert.php?g=ref:58154,area:600x90,tabl:4,divid:,design_name:custom,border_color:ffffff,border_style:none,background_opacity:100,background_color:ffffff,hover_back:,title_color:0067d6,text_color:404040,url_color:0067d6,h_title_color:0067d6,h_text_color:404040,h_url_color:0067d6,freespace:0,logo_type:4,logo:1,title_underline:0,url_underline:0,h_title_underline:1,h_url_underline:1,nourl:,fsi:11,font:verdana,require_login_pass:,login_pass:,show_in_fb:,show_in_fb_text:\" ><\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A szja-bevall\u00e1s legegyszer\u0171bb m\u00f3dja az egyoldalas ad\u00f3nyilatkozat, amit sokan csak &#8222;s\u00f6ral\u00e1t\u00e9t-bevall\u00e1sk\u00e9nt&#8221; emlegetnek; ezt egy\u00e9b t\u00f6rv\u00e9nyi felt\u00e9telek megl\u00e9te mellett akkor lehet v\u00e1lasztani, ha a munk\u00e1ltat\u00f3k \u00e1ltal levont ad\u00f3, ad\u00f3el\u0151leg, \u00e9s a t\u00e9nylegesen fizetend\u0151 ad\u00f3 k\u00fcl\u00f6nb\u00f6zete nem t\u00f6bb ezer forintn\u00e1l &#8211; k\u00f6z\u00f6lte a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) az MTI-vel szerd\u00e1n.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[20],"tags":[],"_links":{"self":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/32742"}],"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=32742"}],"version-history":[{"count":1,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/32742\/revisions"}],"predecessor-version":[{"id":32743,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/32742\/revisions\/32743"}],"wp:attachment":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/media?parent=32742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/categories?post=32742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/tags?post=32742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}