{"id":8801,"date":"2024-04-06T08:08:24","date_gmt":"2024-04-06T06:08:24","guid":{"rendered":"http:\/\/bbc-company.net\/?p=8801"},"modified":"2024-04-06T08:08:24","modified_gmt":"2024-04-06T06:08:24","slug":"a-munkaba-jaras-koltsegteritesenek-adokotelezettsege","status":"publish","type":"post","link":"https:\/\/bbc-company.net\/hu\/a-munkaba-jaras-koltsegteritesenek-adokotelezettsege","title":{"rendered":"A munk\u00e1ba j\u00e1r\u00e1s k\u00f6lts\u00e9gt\u00e9r\u00edt\u00e9s\u00e9nek ad\u00f3k\u00f6telezetts\u00e9ge"},"content":{"rendered":"<p>A k\u00f6lts\u00e9gt\u00e9r\u00edt\u00e9s c\u00edm\u00e9n kifizetett \u00f6sszegek ad\u00f3k\u00f6telezetts\u00e9g\u00e9r\u0151l az Szja tv. rendelkezik.\u00a0 Az Szja tv. 25. \u00a7 (2) bekezd\u00e9se szerint a nem \u00f6n\u00e1ll\u00f3 tev\u00e9kenys\u00e9gb\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelem kisz\u00e1m\u00edt\u00e1s\u00e1n\u00e1l nem kell figyelembe venni azt a bev\u00e9telt, amelyet a mag\u00e1nszem\u00e9ly a munk\u00e1ltat\u00f3t\u00f3l Korm\u00e1nyrendelet szerinti munk\u00e1ba j\u00e1r\u00e1s eset\u00e9n<\/p>\n<ul>\n<li>az utaz\u00e1si b\u00e9rlettel, az utaz\u00e1si jeggyel t\u00f6rt\u00e9n\u0151, az eml\u00edtett korm\u00e1nyrendelet \u00e1ltal el\u0151\u00edrt elsz\u00e1mol\u00e1s ellen\u00e9ben, legfeljebb a b\u00e9rlet, a jegy \u00e1r\u00e1t meg nem halad\u00f3 \u00e9rt\u00e9kben (ide\u00e9rtve azt az esetet is, ha a juttat\u00e1s a munk\u00e1ltat\u00f3 nev\u00e9re sz\u00f3l\u00f3 sz\u00e1mla ellen\u00e9ben t\u00f6rt\u00e9n\u0151 t\u00e9r\u00edt\u00e9s form\u00e1j\u00e1ban val\u00f3sul meg), vagy<\/li>\n<li>k\u00f6lts\u00e9gt\u00e9r\u00edt\u00e9s c\u00edm\u00e9n (ide\u00e9rtve k\u00fcl\u00f6n\u00f6sen a saj\u00e1t g\u00e9pj\u00e1rm\u0171vel t\u00f6rt\u00e9n\u0151 munk\u00e1ba j\u00e1r\u00e1s k\u00f6lts\u00e9gt\u00e9r\u00edt\u00e9s\u00e9t is)<\/li>\n<li>a munk\u00e1ban t\u00f6lt\u00f6tt napokra a munkahely \u00e9s a lak\u00f3- vagy tart\u00f3zkod\u00e1si hely k\u00f6z\u00f6tt \u00e9s\/vagy<\/li>\n<li>h\u00e9tv\u00e9gi hazautaz\u00e1sra a munkahely \u00e9s a lak\u00f3hely k\u00f6z\u00f6tt<\/li>\n<\/ul>\n<p>k\u00f6zforgalmi \u00faton m\u00e9rt oda-vissza t\u00e1vols\u00e1g figyelembev\u00e9tel\u00e9vel kilom\u00e9terenk\u00e9nt \u2013 2023. janu\u00e1r 28-\u00e1t\u00f3l \u2013 30 forint \u00e9rt\u00e9kben kap a mag\u00e1nszem\u00e9ly.<\/p>\n<p>E rendelkez\u00e9s alapj\u00e1n teh\u00e1t a munk\u00e1ba j\u00e1r\u00e1s c\u00edm\u00e9n fizetett k\u00f6lts\u00e9gt\u00e9r\u00edt\u00e9s jogc\u00edmen kifizetett \u00f6sszeg ad\u00f3mentes.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A k\u00f6lts\u00e9gt\u00e9r\u00edt\u00e9s c\u00edm\u00e9n kifizetett \u00f6sszegek ad\u00f3k\u00f6telezetts\u00e9g\u00e9r\u0151l az Szja tv. rendelkezik.\u00a0 Az Szja tv. 25. \u00a7 (2) bekezd\u00e9se szerint a nem \u00f6n\u00e1ll\u00f3 tev\u00e9kenys\u00e9gb\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelem kisz\u00e1m\u00edt\u00e1s\u00e1n\u00e1l nem kell figyelembe venni azt a bev\u00e9telt, amelyet a mag\u00e1nszem\u00e9ly a munk\u00e1ltat\u00f3t\u00f3l Korm\u00e1nyrendelet szerinti munk\u00e1ba j\u00e1r\u00e1s eset\u00e9n az utaz\u00e1si b\u00e9rlettel, az utaz\u00e1si jeggyel t\u00f6rt\u00e9n\u0151, az eml\u00edtett korm\u00e1nyrendelet \u00e1ltal el\u0151\u00edrt elsz\u00e1mol\u00e1s&hellip;<\/p>\n","protected":false},"author":5,"featured_media":8802,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"slim_seo":{"title":"A munk\u00e1ba j\u00e1r\u00e1s k\u00f6lts\u00e9gt\u00e9r\u00edt\u00e9s\u00e9nek ad\u00f3k\u00f6telezetts\u00e9ge - 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