{"id":17086,"date":"2022-08-08T08:14:50","date_gmt":"2022-08-08T06:14:50","guid":{"rendered":"https:\/\/bpion.com\/hu\/?p=17086"},"modified":"2023-11-29T08:17:05","modified_gmt":"2023-11-29T07:17:05","slug":"varhato-valtozasok-a-transzferar-dokumentacio-kapcsan","status":"publish","type":"post","link":"https:\/\/bpion.hu\/varhato-valtozasok-a-transzferar-dokumentacio-kapcsan\/","title":{"rendered":"V\u00e1rhat\u00f3 v\u00e1ltoz\u00e1sok a transzfer\u00e1r dokument\u00e1ci\u00f3 kapcs\u00e1n"},"content":{"rendered":"\n<section class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\"><div class=\"wp-block-group__inner-container\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-layout-2 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:1000px\">\n<p>Kedves \u00dcgyfel\u00fcnk!<\/p>\n\n\n\n<p>j\u00falius 19-\u00e9n az Orsz\u00e1ggy\u0171l\u00e9s elfogadta a T\/360. sz\u00e1m\u00fa t\u00f6rv\u00e9nyjavaslatot, amely a transzfer\u00e1raz\u00e1sra vonatkoz\u00f3an is fontos v\u00e1ltoztat\u00e1sokat tartalmaz. A legfontosabb v\u00e1ltoz\u00e1sok a k\u00f6vetkez\u0151ek:<\/p>\n\n\n\n<ul>\n<li><strong>Emelkedett a transzfer\u00e1r dokument\u00e1ci\u00f3 mulaszt\u00e1si b\u00edrs\u00e1ga<\/strong>: Hi\u00e1nyz\u00f3, vagy hi\u00e1nyos transzfer\u00e1r dokument\u00e1ci\u00f3k eset\u00e9ben a kivethet\u0151 maxim\u00e1lis mulaszt\u00e1si b\u00edrs\u00e1g m\u00e9rt\u00e9ke a kor\u00e1bbi 2 milli\u00f3 forintr\u00f3l&nbsp;<strong><em>5 milli\u00f3 forintra emelkedett<\/em><\/strong>.<\/li>\n\n\n\n<li><strong>\u00daj transzfer\u00e1r adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g a Tao. bevall\u00e1sban<\/strong>: A Tao. bevall\u00e1sban inform\u00e1ci\u00f3kat kell szolg\u00e1ltatni a transzfer\u00e1rakra vonatkoz\u00f3an. Az adatszolg\u00e1ltat\u00e1s tartalm\u00e1r\u00f3l k\u00e9s\u0151bbi miniszteri rendelet fog r\u00f3la rendelkezni, de&nbsp;<strong><em>fontos<\/em><\/strong>, hogy a transzfer\u00e1r dokument\u00e1ci\u00f3 elk\u00e9sz\u00edt\u00e9s\u00e9hez&nbsp;<strong><em>sz\u00fcks\u00e9ges adatok m\u00e1r a megfelel\u0151 id\u0151ben rendelkez\u00e9sre \u00e1lljanak<\/em><\/strong>.<\/li>\n\n\n\n<li><strong>Sz\u00e9lesebb k\u00f6rben k\u00f6telez\u0151 az inter-kvartilis tartom\u00e1ny haszn\u00e1lata<\/strong>:<br>A kor\u00e1bbi jogszab\u00e1lyi el\u0151\u00edr\u00e1sokn\u00e1l kevesebb esetben lesz haszn\u00e1lhat\u00f3 a teljes minimum-maximum tartom\u00e1ny, ez\u00e9rt&nbsp;<strong><em>az eddig alkalmazott transzfer\u00e1rak, \u00e1rk\u00e9pz\u00e9si met\u00f3dusok fel\u00fclvizsg\u00e1lata sz\u00fcks\u00e9gess\u00e9 v\u00e1lhat<\/em><\/strong>.<\/li>\n\n\n\n<li><strong>Ad\u00f3alap kiigaz\u00edt\u00e1sa a medi\u00e1nhoz t\u00f6rt\u00e9nhet az inter-kvartilis tartom\u00e1nyon k\u00edv\u00fclr\u0151l:<\/strong>&nbsp;Transzfer\u00e1rral kapcsolatos ad\u00f3alap m\u00f3dos\u00edt\u00f3 t\u00e9telek eset\u00e9ben&nbsp;<strong><em>f\u0151szab\u00e1ly<\/em><\/strong>k\u00e9nt a tartom\u00e1ny k\u00f6z\u00e9p\u00e9rt\u00e9k\u00e9hez (medi\u00e1nhoz) t\u00f6rt\u00e9nhet a kiigaz\u00edt\u00e1s. Ezzel a v\u00e1ltoztat\u00e1ssal fontoss\u00e1 v\u00e1lik a megfelel\u0151 \u00f6sszehasonl\u00edthat\u00f3 elemz\u00e9sek haszn\u00e1lata \u00e9s az \u00e1raz\u00e1s, eredm\u00e9nyess\u00e9g \u00e9vk\u00f6zi nyomonk\u00f6vet\u00e9se.<\/li>\n\n\n\n<li><strong>Emelkedett az APA elj\u00e1r\u00e1s d\u00edja:<\/strong>&nbsp;Egyoldal\u00fa elj\u00e1r\u00e1s eset\u00e9n 5 milli\u00f3 forintra, m\u00edg k\u00e9t- vagy t\u00f6bboldal\u00fa elj\u00e1r\u00e1s eset\u00e9ben 8 milli\u00f3 forintra m\u00f3dosult a szok\u00e1sos piaci \u00e1r meg\u00e1llap\u00edt\u00e1s\u00e1ra ir\u00e1nyul\u00f3 elj\u00e1r\u00e1s d\u00edja.<\/li>\n<\/ul>\n\n\n\n<p><strong>Mikort\u00f3l l\u00e9pnek hat\u00e1lyba a v\u00e1ltoz\u00e1sok?<\/strong><\/p>\n\n\n\n<p>Napt\u00e1ri \u00e9ves ad\u00f3z\u00f3k eset\u00e9ben a&nbsp;<strong><em>2022-es p\u00e9nz\u00fcgyi \u00e9vre k\u00e9sz\u00edtett Tao. bevall\u00e1st \u00e9s transzfer\u00e1r dokument\u00e1ci\u00f3t m\u00e1r valamennyi jogszab\u00e1lyv\u00e1ltoz\u00e1s \u00e9rinti<\/em><\/strong>, a dokument\u00e1ci\u00f3t ezen v\u00e1ltoz\u00e1sok figyelembev\u00e9tel\u00e9vel kell elk\u00e9sz\u00edteni.<\/p>\n\n\n\n<ul>\n<li>A Tao. bevall\u00e1sban t\u00f6rt\u00e9n\u0151 transzfer\u00e1r adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g a 2022. december 31-\u00e9t k\u00f6vet\u0151en beadott ad\u00f3bevall\u00e1sokra vonatkozik. Nem napt\u00e1ri \u00e9ves ad\u00f3z\u00f3kn\u00e1l a 2022-es \u00e9v m\u00e1sodik fel\u00e9ben lez\u00e1rult p\u00e9nz\u00fcgyi \u00e9vet is \u00e9rintheti, amennyiben 2023-ban adj\u00e1k le a t\u00e1rsas\u00e1gi ad\u00f3bevall\u00e1st.<\/li>\n\n\n\n<li>Az inter-kvartilis tartom\u00e1nyra, illetve a kiigaz\u00edt\u00e1sra vonatkoz\u00f3 sz\u0171k\u00edt\u0151 szab\u00e1lyokat a 2022-ben kezd\u0151d\u0151 ad\u00f3\u00e9v ad\u00f3k\u00f6telezetts\u00e9g\u00e9nek meg\u00e1llap\u00edt\u00e1sa sor\u00e1n kell el\u0151sz\u00f6r alkalmazni.<\/li>\n\n\n\n<li>A mulaszt\u00e1si b\u00edrs\u00e1g \u00e9s az APA elj\u00e1r\u00e1s d\u00edj\u00e1nak emelked\u00e9se a t\u00f6rv\u00e9ny kihirdet\u00e9se ut\u00e1ni 31. napon l\u00e9p hat\u00e1lyba.<\/li>\n<\/ul>\n\n\n\n<p>Amennyiben a transzfer\u00e1r v\u00e1ltoz\u00e1sokkal kapcsolatban k\u00e9rd\u00e9s\u00fck mer\u00fcl fel, keressenek minket bizalommal.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">Kapcsolat:<\/h4>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<div class=\"wp-block-media-text alignwide is-vertically-aligned-top\" style=\"grid-template-columns:30% auto\"><figure class=\"wp-block-media-text__media\"><a href=\"\/bio\/tamaskovacshu\/\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"800\" src=\"https:\/\/bpion.com\/hu\/wp-content\/uploads\/sites\/4\/2023\/09\/tamas.jpg\" alt=\"\" class=\"wp-image-15325 size-full\" srcset=\"https:\/\/bpion.hu\/wp-content\/uploads\/sites\/4\/2023\/09\/tamas.jpg 600w, https:\/\/bpion.hu\/wp-content\/uploads\/sites\/4\/2023\/09\/tamas-225x300.jpg 225w, https:\/\/bpion.hu\/wp-content\/uploads\/sites\/4\/2023\/09\/tamas-38x50.jpg 38w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/figure><div class=\"wp-block-media-text__content\">\n<h6 class=\"wp-block-heading\"><strong><a href=\"\/bio\/tamaskovacshu\/\">Tam\u00e1s Kov\u00e1cs<\/a><\/strong><br>MD Hungary, <br>Partner<br><br><br><\/h6>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>Kedves \u00dcgyfel\u00fcnk! j\u00falius 19-\u00e9n az Orsz\u00e1ggy\u0171l\u00e9s elfogadta a T\/360. sz\u00e1m\u00fa t\u00f6rv\u00e9nyjavaslatot, amely a transzfer\u00e1raz\u00e1sra vonatkoz\u00f3an is fontos v\u00e1ltoztat\u00e1sokat tartalmaz. A legfontosabb v\u00e1ltoz\u00e1sok a k\u00f6vetkez\u0151ek: Mikort\u00f3l l\u00e9pnek hat\u00e1lyba a v\u00e1ltoz\u00e1sok? Napt\u00e1ri \u00e9ves ad\u00f3z\u00f3k eset\u00e9ben a&nbsp;2022-es p\u00e9nz\u00fcgyi \u00e9vre k\u00e9sz\u00edtett Tao. bevall\u00e1st \u00e9s transzfer\u00e1r dokument\u00e1ci\u00f3t m\u00e1r valamennyi jogszab\u00e1lyv\u00e1ltoz\u00e1s \u00e9rinti, a dokument\u00e1ci\u00f3t ezen v\u00e1ltoz\u00e1sok figyelembev\u00e9tel\u00e9vel kell elk\u00e9sz\u00edteni. Amennyiben a <a href=\"https:\/\/bpion.hu\/varhato-valtozasok-a-transzferar-dokumentacio-kapcsan\/\" class=\"more-link\">&#8230;<span class=\"screen-reader-text\">  V\u00e1rhat\u00f3 v\u00e1ltoz\u00e1sok a transzfer\u00e1r dokument\u00e1ci\u00f3 kapcs\u00e1n<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":16597,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"rk-custom-page-article-page-en.php","format":"standard","meta":{"footnotes":""},"categories":[371,373,1,368,372],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>V\u00e1rhat\u00f3 v\u00e1ltoz\u00e1sok a transzfer\u00e1r dokument\u00e1ci\u00f3 kapcs\u00e1n - BPiON Magyarorsz\u00e1g<\/title>\n<meta name=\"description\" content=\"Kedves \u00dcgyfel\u00fcnk!j\u00falius 19-\u00e9n az Orsz\u00e1ggy\u0171l\u00e9s elfogadta a T\/360. sz\u00e1m\u00fa t\u00f6rv\u00e9nyjavaslatot, amely a transzfer\u00e1raz\u00e1sra vonatkoz\u00f3an is fontos v\u00e1ltoztat\u00e1sokat tartalmaz.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bpion.hu\/varhato-valtozasok-a-transzferar-dokumentacio-kapcsan\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00e1rhat\u00f3 v\u00e1ltoz\u00e1sok a transzfer\u00e1r dokument\u00e1ci\u00f3 kapcs\u00e1n - BPiON Magyarorsz\u00e1g\" \/>\n<meta property=\"og:description\" content=\"Kedves \u00dcgyfel\u00fcnk!j\u00falius 19-\u00e9n az Orsz\u00e1ggy\u0171l\u00e9s elfogadta a T\/360. sz\u00e1m\u00fa t\u00f6rv\u00e9nyjavaslatot, amely a transzfer\u00e1raz\u00e1sra vonatkoz\u00f3an is fontos v\u00e1ltoztat\u00e1sokat tartalmaz.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bpion.hu\/varhato-valtozasok-a-transzferar-dokumentacio-kapcsan\/\" \/>\n<meta property=\"og:site_name\" content=\"BPiON Magyarorsz\u00e1g\" \/>\n<meta property=\"article:author\" content=\"\/wp-content\/uploads\/2023\/10\/image-859x1080.jpg\" \/>\n<meta property=\"article:published_time\" content=\"2022-08-08T06:14:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-29T07:17:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/bpion.hu\/wp-content\/uploads\/sites\/4\/2023\/10\/bpion-payroll-accounting-services-044.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bal\u00e1zs Nagy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bal\u00e1zs Nagy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bpion.hu\/varhato-valtozasok-a-transzferar-dokumentacio-kapcsan\/\",\"url\":\"https:\/\/bpion.hu\/varhato-valtozasok-a-transzferar-dokumentacio-kapcsan\/\",\"name\":\"V\u00e1rhat\u00f3 v\u00e1ltoz\u00e1sok a transzfer\u00e1r dokument\u00e1ci\u00f3 kapcs\u00e1n - 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