{"id":366,"date":"2024-03-14T09:40:00","date_gmt":"2024-03-14T09:40:00","guid":{"rendered":"https:\/\/moore-hungary.eu.moore-global.com\/?p=366"},"modified":"2025-12-03T11:22:05","modified_gmt":"2025-12-03T11:22:05","slug":"meg-ket-honap-all-rendelkezesre-a-nav-szja-tervezet-kiegeszitesere","status":"publish","type":"post","link":"https:\/\/www.mooreglobal.hu\/en\/meg-ket-honap-all-rendelkezesre-a-nav-szja-tervezet-kiegeszitesere\/","title":{"rendered":"TWO MORE MONTHS TO COMPLETE THE DRAFT NAV SJA"},"content":{"rendered":"<p><strong>Legk\u00e9s\u0151bb m\u00e1rcius 15-\u00e9n el\u00e9rhet\u0151v\u00e9 v\u00e1lnak a NAV \u00e1ltal elk\u00e9sz\u00edtett SZJA-bevall\u00e1si tervezetek, amelyeket id\u00e9n is a mag\u00e1nszem\u00e9lyeknek kell kieg\u00e9sz\u00edteni, ha olyan j\u00f6vedelmekkel \u00e9s fizet\u00e9si k\u00f6telezetts\u00e9gekkel rendelkeznek, amelyek nem szerepelnek a NAV nyilv\u00e1ntart\u00e1s\u00e1ban. B\u00e1r a bevall\u00e1si hat\u00e1rid\u0151 a p\u00fcnk\u00f6sdi \u00fcnnepnap miatt m\u00e1jus 21-re tol\u00f3dott, sokaknak c\u00e9lszer\u0171 enn\u00e9l j\u00f3val kor\u00e1bban elkezdeni a k\u00f6telezetts\u00e9g teljes\u00edt\u00e9s\u00e9hez sz\u00fcks\u00e9ges adatok, inform\u00e1ci\u00f3k \u00f6sszegy\u0171jt\u00e9s\u00e9t \u2013 h\u00edvta fel a figyelmet a Moore Hungary.<\/strong><\/p>\n\n\n\n<p>Az \u00dcgyf\u00e9lkapun regisztr\u00e1lt ad\u00f3z\u00f3k az eszja.nav.gov.hu oldalon \u00e9rhetik el az SZJA-tervezetet, az elektronikus megold\u00e1st\u00f3l idegenked\u0151 ad\u00f3z\u00f3k pedig m\u00e1rcius 18-ig k\u00e9rhetik a bevall\u00e1stervezet post\u00e1z\u00e1s\u00e1t. A KA\u00dc-azonos\u00edt\u00f3val nem rendelkez\u0151k telefonon, SMS-ben, a NAV honlapj\u00e1n el\u00e9rhet\u0151 web\u0171rlapon, lev\u00e9lben, valamint szem\u00e9lyesen az \u00fcgyf\u00e9lszolg\u00e1latokon is jelezhetik ig\u00e9ny\u00fcket.<\/p>\n\n\n\n<p>Each year you must complete the draft tax return&nbsp;<strong>az \u0151stermel\u0151knek, az \u00e1f\u00e1t fizet\u0151 mag\u00e1nszem\u00e9lyeknek, \u00e9s a nem kisad\u00f3z\u00f3 egy\u00e9ni v\u00e1llalkoz\u00f3knak, ahogy az ingatlant-b\u00e9rbead\u00f3k \u00e9s a k\u00fclf\u00f6ldr\u0151l j\u00f6vedelemmel rendelkez\u0151k sem ker\u00fclhetik el a kit\u00f6lt\u00e9ssel j\u00e1r\u00f3 adminisztr\u00e1ci\u00f3t.&nbsp;<\/strong>Amennyiben az ad\u00f3b\u00f3l a mag\u00e1nszem\u00e9lynek visszaj\u00e1r, c\u00e9lszer\u0171 miel\u0151bb fel\u00fclvizsg\u00e1lni a tervezetben foglaltakat, ugyanis az ad\u00f3hat\u00f3s\u00e1g&nbsp;<strong>a tervezet m\u00f3dos\u00edt\u00e1s\u00e1nak beny\u00fajt\u00e1s\u00e1t k\u00f6vet\u0151 30 napon bel\u00fcl teljes\u00edti a kiutal\u00e1st.<\/strong><\/p>\n\n\n\n<p>Az SZJA bevall\u00e1sban kell rendelkezni\u00fck a 20 sz\u00e1zal\u00e9kos ad\u00f3visszat\u00e9r\u00edt\u00e9sr\u0151l azoknak, akik tavaly \u00f6nk\u00e9ntes p\u00e9nzt\u00e1rba, NYESZ sz\u00e1ml\u00e1ra \u00e9s\/vagy nyugd\u00edjbiztos\u00edt\u00e1sra fizettek be \u00f6sszeget.<\/p>\n\n\n\n<p>Annak a 25 \u00e9v alatti fiatalnak sem \u00e9rdemes m\u00e1jus 21-ig v\u00e1rnia, aki \u00e9vk\u00f6zben t\u00f6bb foglalkoztat\u00f3t\u00f3l kapott j\u00f6vedelmet \u00e9s \u00f3vatoss\u00e1gb\u00f3l k\u00e9rte az SZJA-mentess\u00e9gi kedvezm\u00e9ny mell\u0151z\u00e9s\u00e9t. Ugyan az ad\u00f3hat\u00f3s\u00e1g az Szja-t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1s\u00e1nak k\u00f6sz\u00f6nhet\u0151en a bevall\u00e1sban \u00e9rv\u00e9nyes\u00edti a kedvezm\u00e9nyt, azonban annak \u00f6sszege csak akkor ker\u00fcl kiutal\u00e1sra, ha a mag\u00e1nszem\u00e9ly azt k\u00e9ri az ad\u00f3bevall\u00e1s\u00e1ban. Ellenkez\u0151 esetben a t\u00falfizet\u00e9s a mag\u00e1nszem\u00e9ly ad\u00f3foly\u00f3sz\u00e1ml\u00e1j\u00e1n marad, \u00e9s&nbsp;<strong>azt visszaig\u00e9nyelni a tov\u00e1bbiakban csak k\u00fcl\u00f6n nyomtatv\u00e1ny kit\u00f6lt\u00e9s\u00e9vel<\/strong>&nbsp;lesz lehets\u00e9ges.<\/p>\n\n\n\n<p>T\u00f6bb id\u0151t ig\u00e9nyel az ad\u00f3bevall\u00e1s elk\u00e9sz\u00edt\u00e9se, ha a mag\u00e1nszem\u00e9ly&nbsp;<strong>dividends and capital gains from abroad<\/strong>&nbsp;is r\u00e9szes\u00fcl. &nbsp;A sz\u00fcks\u00e9ges dokument\u00e1ci\u00f3 \u00f6sszegy\u0171jt\u00e9se mellett kifizet\u0151 hi\u00e1ny\u00e1ban neh\u00e9zs\u00e9get okozhat az egyes j\u00f6vedelmek min\u0151s\u00edt\u00e9se \u2013 mely j\u00f6vedelem min\u0151s\u00fcl kamatnak, osztal\u00e9knak, \u00e1rfolyamnyers\u00e9gnek, illetve ellen\u0151rz\u00f6tt t\u0151kepiaci \u00fcgyletnek. A helytelen kateg\u00f3ri\u00e1ba sorol\u00e1s hat\u00e1ssal lehet a vesztes\u00e9g elhat\u00e1rol\u00e1s\u00e1ra, vagy a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 k\u00f6telezetts\u00e9gre is, ez\u00e9rt fontos az idevonatkoz\u00f3 rendelkez\u00e9sek \u00e1ttanulm\u00e1nyoz\u00e1sa, s\u0151t sz\u00fcks\u00e9g eset\u00e9n ad\u00f3tan\u00e1csad\u00f3 bevon\u00e1sa.&nbsp;<strong>K\u00fcl\u00f6n\u00f6s figyelmet \u00e9rdemel ebben a bevall\u00e1si id\u0151szakban a k\u00fclf\u00f6ldi kamatj\u00f6vedelmek ut\u00e1ni 13 %-os szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 kisz\u00e1m\u00edt\u00e1sa, mely csak a 2023. j\u00falius 1-j\u00e9t k\u00f6vet\u0151en k\u00f6t\u00f6tt \u00fcgyletekb\u0151l, realiz\u00e1lt j\u00f6vedelmek ut\u00e1n terheli a mag\u00e1nszem\u00e9lyt<\/strong>, kiv\u00e9ve, ha a hozamot j\u00f6vedelemk\u00e9nt nem kell figyelembe venni. Ilyen pl. a magyar \u00e1llampap\u00edr kamata.<\/p>\n\n\n\n<p>\u201e<em>Az ad\u00f3hat\u00f3s\u00e1g m\u00e1jusban jellemz\u0151en m\u00e9g nem rendelkezik kontrolladatokkal ezekr\u0151l a k\u00fclf\u00f6ldr\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelmekr\u0151l. Azonban az OECD tagorsz\u00e1gokb\u00f3l, valamint az EGT orsz\u00e1gokb\u00f3l \u00e9rkez\u0151 adatszolg\u00e1ltat\u00e1s feldolgoz\u00e1s\u00e1t k\u00f6vet\u0151en, amikor a k\u00fclf\u00f6ldi ad\u00f3hat\u00f3s\u00e1gt\u00f3l \u00e9rkez\u0151 inform\u00e1ci\u00f3 \u00e9s az ad\u00f3z\u00f3 \u00e1ltal bevallott j\u00f6vedelmek k\u00f6z\u00f6tt elt\u00e9r\u00e9s mutatkozik, akkor az ad\u00f3hat\u00f3s\u00e1g \u00fagynevezett t\u00e1mogat\u00f3 elj\u00e1r\u00e1st kezdem\u00e9nyez. Az elj\u00e1r\u00e1s val\u00f3ban \u00fcgyf\u00e9lbar\u00e1t, mivel a k\u00f6zrem\u0171k\u00f6d\u0151 ad\u00f3z\u00f3k t\u00f6bbs\u00e9ge \u00f6nellen\u0151rz\u00e9s keret\u00e9ben m\u00f3dos\u00edthatja az ad\u00f3bevall\u00e1st. Ennek ellen\u00e9re az ad\u00f3z\u00f3k t\u00f6bbs\u00e9ge minden bizonnyal szeretn\u00e9 ezt az elj\u00e1r\u00e1st elker\u00fclni, ez\u00e9rt is fontos, hogy az ad\u00f3k\u00f6telezetts\u00e9g bevall\u00e1sa helyesen \u00e9s id\u0151ben t\u00f6rt\u00e9njen meg<\/em>\u201d \u2013 h\u00edvta fel a figyelmet Kocziha Andrea, a Moore Hungary ad\u00f3tan\u00e1csad\u00f3 partnere.<\/p>\n\n\n\n<p>Akkor is fel\u00fclvizsg\u00e1latra szorul a bevall\u00e1s, ha \u00e9v k\u00f6zben a mag\u00e1nszem\u00e9ly&nbsp;<strong>did not claim the family tax allowance<\/strong>, or other benefits, or you have claimed benefits but the amount of the benefits varies.<\/p>\n\n\n\n<p>A&nbsp;<strong>bevall\u00e1s k\u00e9tf\u00e9lek\u00e9ppen m\u00f3dos\u00edthat\u00f3 2024. m\u00e1jus 21-ig<\/strong>1) the NAV's&nbsp;<strong>supplementing the draft tax return<\/strong>,&nbsp;<strong>or<\/strong>&nbsp;2) a 2023-ra vonatkoz\u00f3 szem\u00e9lyij\u00f6vedelemad\u00f3-bevall\u00e1s \u2013&nbsp;<strong>pap\u00edr alap\u00fa 23SZJA-nyomtatv\u00e1ny \u2013 bek\u00fcld\u00e9s\u00e9vel<\/strong>. Ez ut\u00f3bbira f\u0151leg akkor ker\u00fcl sor, ha a mag\u00e1nszem\u00e9ly nem rendelkezik \u00fcgyf\u00e9lkapuval, vagy rendelkezik ugyan, de t\u00f6bbsz\u00f6ri pr\u00f3b\u00e1lkoz\u00e1s ellen\u00e9re sem tud bel\u00e9pni, mert a jelsz\u00f3t, s\u0151t m\u00e9g a felhaszn\u00e1l\u00f3nev\u00e9t is elfelejtette.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Moore Hungary<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>Moore Global, which started in a London office more than 110 years ago, is now one of the world's leading consulting and audit networks. Present in over 100 countries worldwide, the network has more than 600 independent offices and over 30,000 employees. The group's turnover for the last financial year exceeded $3 billion.<\/p>\n\n\n\n<p><strong>Moore Global's services will be directly available in the domestic market from March 2021.&nbsp;<\/strong>Moore Hungary has been offering a full range of consulting services in the fields of business, financial, tax, accounting and auditing with a team of almost 100 experts since its inception.<\/p>\n\n\n\n<p>In our fast-changing world, Moore provides strategic guidance and practical advice to help clients navigate and understand the complex regulatory and changing market environment and industry conditions, and thereby find the best solutions.<\/p>\n\n\n\n<p class=\"has-primary-gradient-gradient-background has-background\"><strong>Follow us on LinkedIn for more news!<\/strong><\/p>\n\n\n<style id=\"strategiq-content-image-style\">.block-content-image__buttons{margin-top:2rem}.block-content-image__pre-heading{text-transform:uppercase;letter-spacing:2px;font-size:.75rem;margin-bottom:.625rem}.block-content-image__heading{margin-bottom:1.5rem}.block-content-image__copy{font-size:1rem;line-height:1.5rem}.block-content-image__image{margin-top:2.5rem}@media (min-width: 992px){.block-content-image__image{margin-top:0}}.block-content-image-inner{-webkit-box-pack:justify;-ms-flex-pack:justify;justify-content:space-between}.block-content-image-inner.reverse{-webkit-box-orient:horizontal;-webkit-box-direction:reverse;-ms-flex-direction:row-reverse;flex-direction:row-reverse}\n\n\/*# sourceMappingURL=block-content-image.css.map *\/\n<\/style>\n<section  class=\"block-content-image\">\n\t<div class=\"container\">\n\t\t<div class=\"row block-content-image-inner flex_row\">\n\n\t\t\t<div class=\"col-12 col-lg-5\">\n\t\t\t\t\n\t\t\t\t<div class=\"block-content-image__heading\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<div class=\"block-content-image__copy\">\n\t\t\t\t\t\t<p style=\"text-align: center\"><a href=\"https:\/\/www.linkedin.com\/company\/moorehungary\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-901\" src=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/10\/linkedin.png\" alt=\"\" width=\"195\" height=\"59\" srcset=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/10\/linkedin.png 195w, https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/10\/linkedin-18x5.png 18w\" sizes=\"(max-width: 195px) 100vw, 195px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div class=\"col-12 col-lg-6\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>Legk\u00e9s\u0151bb m\u00e1rcius 15-\u00e9n el\u00e9rhet\u0151v\u00e9 v\u00e1lnak a NAV \u00e1ltal elk\u00e9sz\u00edtett SZJA-bevall\u00e1si tervezetek, amelyeket id\u00e9n is a mag\u00e1nszem\u00e9lyeknek kell kieg\u00e9sz\u00edteni, ha olyan j\u00f6vedelmekkel \u00e9s fizet\u00e9si k\u00f6telezetts\u00e9gekkel rendelkeznek, amelyek nem szerepelnek a NAV nyilv\u00e1ntart\u00e1s\u00e1ban. B\u00e1r a bevall\u00e1si hat\u00e1rid\u0151 a p\u00fcnk\u00f6sdi \u00fcnnepnap miatt m\u00e1jus 21-re tol\u00f3dott, sokaknak c\u00e9lszer\u0171 enn\u00e9l j\u00f3val kor\u00e1bban elkezdeni a k\u00f6telezetts\u00e9g teljes\u00edt\u00e9s\u00e9hez sz\u00fcks\u00e9ges adatok, inform\u00e1ci\u00f3k \u00f6sszegy\u0171jt\u00e9s\u00e9t [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":330,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-366","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ugyfeltajekoztato"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\u00c9G K\u00c9T H\u00d3NAP \u00c1LL RENDELKEZ\u00c9SRE A NAV SZJA-TERVEZET KIEG\u00c9SZ\u00cdT\u00c9S\u00c9RE - Moore Hungary<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mooreglobal.hu\/en\/meg-ket-honap-all-rendelkezesre-a-nav-szja-tervezet-kiegeszitesere\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u00c9G K\u00c9T H\u00d3NAP \u00c1LL RENDELKEZ\u00c9SRE A NAV SZJA-TERVEZET KIEG\u00c9SZ\u00cdT\u00c9S\u00c9RE - Moore Hungary\" \/>\n<meta property=\"og:description\" content=\"Legk\u00e9s\u0151bb m\u00e1rcius 15-\u00e9n el\u00e9rhet\u0151v\u00e9 v\u00e1lnak a NAV \u00e1ltal elk\u00e9sz\u00edtett SZJA-bevall\u00e1si tervezetek, amelyeket id\u00e9n is a mag\u00e1nszem\u00e9lyeknek kell kieg\u00e9sz\u00edteni, ha olyan j\u00f6vedelmekkel \u00e9s fizet\u00e9si k\u00f6telezetts\u00e9gekkel rendelkeznek, amelyek nem szerepelnek a NAV nyilv\u00e1ntart\u00e1s\u00e1ban. 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