{"id":8705,"date":"2024-02-22T08:37:37","date_gmt":"2024-02-22T07:37:37","guid":{"rendered":"http:\/\/bbc-company.net\/?p=8705"},"modified":"2024-02-22T08:37:37","modified_gmt":"2024-02-22T07:37:37","slug":"a-reklamado-2024-evi-valtozasa","status":"publish","type":"post","link":"https:\/\/bbc-company.net\/hu\/a-reklamado-2024-evi-valtozasa","title":{"rendered":"A rekl\u00e1mad\u00f3 2024. \u00e9vi v\u00e1ltoz\u00e1sa"},"content":{"rendered":"<p>A rekl\u00e1mad\u00f3r\u00f3l sz\u00f3l\u00f3 2014. \u00e9vi XXII. t\u00f6rv\u00e9ny (a tov\u00e1bbiakban: Rtv.) \u2013 a M\u00f3dtv.2 81. \u00a7 1. pontj\u00e1val meg\u00e1llap\u00edtott \u2013 5\/A. \u00a7-a szerint az 5. \u00a7 (1)-(2) bekezd\u00e9sekben foglaltakt\u00f3l elt\u00e9r\u0151en <strong>az ad\u00f3 m\u00e9rt\u00e9ke<\/strong> 2019. j\u00falius 1-j\u00e9t\u0151l <strong>2024. december 31-ig az ad\u00f3alap 0%-a<\/strong>.<\/p>\n<p>Id\u00e9zett szab\u00e1lyoz\u00e1s alapj\u00e1n a 2019. j\u00falius 1-j\u00e9t\u0151l 2024. december 31-ig tart\u00f3 id\u0151szakra mind a rekl\u00e1mk\u00f6zz\u00e9tev\u0151 ad\u00f3alany ad\u00f3\u00e9vi ad\u00f3alapja, mind a rekl\u00e1mk\u00f6zz\u00e9t\u00e9telt megrendel\u0151 (\u201em\u00e1sodlagos\u201d) ad\u00f3alany havonk\u00e9nti 2,5 milli\u00f3 forintot meghalad\u00f3 ad\u00f3alapr\u00e9sze ut\u00e1n az ad\u00f3 m\u00e9rt\u00e9ke 0 %.<\/p>\n<p>A M\u00f3dtv.2 81. \u00a7 2. pontj\u00e1val meg\u00e1llap\u00edtott, Rtv. 11. \u00a7 (1) bekezd\u00e9se szerint a 2019. j\u00falius 1. \u00e9s 2024. december 31. k\u00f6z\u00f6tti ad\u00f3k\u00f6telezetts\u00e9gre nem kell alkalmazni a 3. \u00a7 (3)-(4) bekezd\u00e9seket, a 7. \u00a7 (4)-(5) \u00e9s (7) bekezd\u00e9seket, a 7\/B. \u00a7-7\/E. \u00a7-okat. Mindez azt jelenti, hogy a 2024. napt\u00e1ri \u00e9vben kezd\u0151d\u0151 ad\u00f3v\u00e9re tov\u00e1bbra sem kell az Rtv. relev\u00e1ns elj\u00e1r\u00e1si t\u00e9ny\u00e1ll\u00e1sait \u2013 ad\u00f3z\u00f3, \u00e1llami ad\u00f3hat\u00f3s\u00e1g r\u00e9sz\u00e9r\u0151l &#8211; alkalmazni. \u00cdgy<\/p>\n<ul>\n<li>a rekl\u00e1mk\u00f6zz\u00e9tev\u0151nek nem kell nyilatkozatot adnia a rekl\u00e1mk\u00f6zz\u00e9t\u00e9telt megrendel\u0151 fel\u00e9 rekl\u00e1mad\u00f3-k\u00f6telezetts\u00e9gei teljes\u00edt\u00e9s\u00e9r\u0151l, avagy ad\u00f3mentess\u00e9g\u00e9r\u0151l,<\/li>\n<li>a rekl\u00e1mk\u00f6zz\u00e9tev\u0151nek nem kell az ad\u00f3t, az ad\u00f3el\u0151leget \u00e9s az ad\u00f3el\u0151leg-kieg\u00e9sz\u00edt\u00e9st meg\u00e1llap\u00edtani, bevallania \u00e9s megfizetnie a morat\u00f3rium id\u0151szak\u00e1ra es\u0151 ad\u00f3\u00e9vre, a m\u00e1sodlagos ad\u00f3alanynak szint\u00e9n nincs elj\u00e1r\u00e1si k\u00f6telezetts\u00e9ge,<\/li>\n<li>az \u00e1llami ad\u00f3hat\u00f3s\u00e1gnak a rekl\u00e1mk\u00f6zz\u00e9tev\u0151 r\u00e9sz\u00e9r\u0151l (rekl\u00e1mad\u00f3k\u00f6teles tev\u00e9kenys\u00e9gv\u00e9gz\u00e9s ok\u00e1n) elmulasztott bejelentkez\u00e9si k\u00f6telezetts\u00e9g miatt (t\u00f6bbsz\u00f6r is kiszabhat\u00f3) mulaszt\u00e1si b\u00edrs\u00e1g alkalmaz\u00e1s\u00e1ra vagy ad\u00f3\u00e9vi ad\u00f3bevall\u00e1s beny\u00fajt\u00e1s\u00e1nak elmarad\u00e1sa k\u00f6vetkezm\u00e9nyek\u00e9nt v\u00e9lelmezett ad\u00f3 meg\u00e1llap\u00edt\u00e1s\u00e1ra nincs lehet\u0151s\u00e9ge.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A rekl\u00e1mad\u00f3r\u00f3l sz\u00f3l\u00f3 2014. \u00e9vi XXII. t\u00f6rv\u00e9ny (a tov\u00e1bbiakban: Rtv.) \u2013 a M\u00f3dtv.2 81. \u00a7 1. pontj\u00e1val meg\u00e1llap\u00edtott \u2013 5\/A. \u00a7-a szerint az 5. \u00a7 (1)-(2) bekezd\u00e9sekben foglaltakt\u00f3l elt\u00e9r\u0151en az ad\u00f3 m\u00e9rt\u00e9ke 2019. j\u00falius 1-j\u00e9t\u0151l 2024. december 31-ig az ad\u00f3alap 0%-a. Id\u00e9zett szab\u00e1lyoz\u00e1s alapj\u00e1n a 2019. j\u00falius 1-j\u00e9t\u0151l 2024. december 31-ig tart\u00f3 id\u0151szakra mind a&hellip;<\/p>\n","protected":false},"author":5,"featured_media":8706,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"slim_seo":{"title":"A rekl\u00e1mad\u00f3 2024. \u00e9vi v\u00e1ltoz\u00e1sa - BBC European TAX","description":"A rekl\u00e1mad\u00f3r\u00f3l sz\u00f3l\u00f3 2014. \u00e9vi XXII. t\u00f6rv\u00e9ny (a tov\u00e1bbiakban: Rtv.) \u2013 a M\u00f3dtv.2 81. \u00a7 1. pontj\u00e1val meg\u00e1llap\u00edtott \u2013 5\/A. \u00a7-a szerint az 5. \u00a7 (1)-(2) bekezd\u00e9sekbe"},"footnotes":""},"categories":[13],"tags":[],"class_list":["post-8705","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-hu"],"_links":{"self":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/posts\/8705","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/comments?post=8705"}],"version-history":[{"count":0,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/posts\/8705\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/media\/8706"}],"wp:attachment":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/media?parent=8705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/categories?post=8705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/tags?post=8705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}