{"id":17451,"date":"2020-04-02T07:58:56","date_gmt":"2020-04-02T05:58:56","guid":{"rendered":"https:\/\/bpion.com\/hu\/?p=17451"},"modified":"2023-12-07T08:01:15","modified_gmt":"2023-12-07T07:01:15","slug":"koztartozas-mentes-adozo-adatbazis-korona-virus-idejen","status":"publish","type":"post","link":"https:\/\/bpion.hu\/koztartozas-mentes-adozo-adatbazis-korona-virus-idejen\/","title":{"rendered":"K\u00f6ztartoz\u00e1s mentes ad\u00f3z\u00f3 adatb\u00e1zis korona v\u00edrus idej\u00e9n"},"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><strong>Ha a v\u00e1llalkoz\u00e1sunk a vesz\u00e9lyhelyzet miatt nem tudja id\u0151ben teljes\u00edteni a bevall\u00e1si, befizet\u00e9si k\u00f6telezetts\u00e9geit mit tudunk tenni, hogy ne ess\u00fcnk ki a k\u00f6ztartoz\u00e1s mentes ad\u00f3z\u00f3i adatb\u00e1zisb\u00f3l (KOMA)?<\/strong><\/p>\n\n\n\n<p>A KOMA adatb\u00e1zis a NAV \u00e1ltal vezetett nyilv\u00e1ntart\u00e1s, amely azon ad\u00f3z\u00f3kat tartalmazza, akik k\u00f6ztartoz\u00e1smentesnek min\u0151s\u00fclnek. A lista a NAV honlapj\u00e1n, az&nbsp;<a href=\"https:\/\/nav.gov.hu\/nav\/adatbazisok\/koztartozasmentes\">Adatb\u00e1zisok\/K\u00f6ztartoz\u00e1smentes ad\u00f3z\u00f3k men\u00fcpont<\/a>&nbsp;alatt \u00e9rhet\u0151 el.<\/p>\n\n\n\n<p>Minden v\u00e1llalkoz\u00e1snak c\u00e9lszer\u0171 beker\u00fclnie az adatb\u00e1zisba, mert ha a jogszab\u00e1ly ad\u00f3igazol\u00e1s beny\u00fajt\u00e1s\u00e1t \u00edrja el\u0151, az adatb\u00e1zisban szerepel\u00e9s a tartoz\u00e1smentess\u00e9get igazolja, \u00e9s a felhaszn\u00e1l\u00f3 d\u00f6nt\u00e9s\u00e9t\u0151l f\u00fcgg\u0151en m\u00e1s esetben is helyettes\u00edtheti az ad\u00f3hat\u00f3s\u00e1gi igazol\u00e1st.<\/p>\n\n\n\n<p>Mivel a nyilv\u00e1ntart\u00e1s b\u00e1rki sz\u00e1m\u00e1ra el\u00e9rhet\u0151, l\u00e9nyeg\u00e9ben a v\u00e1llalkoz\u00e1s az \u00fczleti partnerei fel\u00e9 igazolja a p\u00e9nz\u00fcgyi megb\u00edzhat\u00f3s\u00e1g\u00e1t.<\/p>\n\n\n\n<p>Ahhoz, hogy egy szervezet beker\u00fclj\u00f6n az adatb\u00e1zisba, a NAV-n\u00e1l kell elind\u00edtani a felv\u00e9teli k\u00e9relmet az \u00c1NYK-b\u00f3l let\u00f6lthet\u0151 KOMA nyomtatv\u00e1nyon. Egy\u00e9ni v\u00e1llalkoz\u00f3 eset\u00e9ben ad\u00f3sz\u00e1m \u00e9s ad\u00f3azonos\u00edt\u00f3 megjel\u00f6l\u00e9s\u00e9vel. Tov\u00e1bb\u00e1 ezen a nyomtatv\u00e1nyon kell nyilatkozni arr\u00f3l, hogy a KOMA k\u00f6zz\u00e9t\u00e9tel\u00e9t megel\u0151z\u0151 h\u00f3nap utols\u00f3 napj\u00e1ig esed\u00e9kes bevall\u00e1si \u00e9s befizet\u00e9si k\u00f6telezetts\u00e9g\u00e9nek a v\u00e1llalkoz\u00e1s marad\u00e9ktalanul eleget tesz vagy tett.<\/p>\n\n\n\n<p><strong>Az adatb\u00e1zisba csak azon ad\u00f3zok ker\u00fclhetnek be, akik az al\u00e1bbi felt\u00e9teleknek megfelelnek:<\/strong><\/p>\n\n\n\n<ul>\n<li>nincs a NAV-n\u00e1l nyilv\u00e1ntartott nett\u00f3 ad\u00f3tartoz\u00e1sa,<\/li>\n\n\n\n<li>nyilatkozata alapj\u00e1n a bevall\u00e1si \u00e9s befizet\u00e9si k\u00f6telezetts\u00e9geinek marad\u00e9ktalanul eleget tett vagy eleget tesz,<\/li>\n\n\n\n<li>cs\u0151delj\u00e1r\u00e1s, v\u00e9gelsz\u00e1mol\u00e1s, k\u00e9nyszert\u00f6rl\u00e9si, felsz\u00e1mol\u00e1si elj\u00e1r\u00e1s alatt nem \u00e1ll,<\/li>\n\n\n\n<li>csoportos t\u00e1rsas\u00e1gi ad\u00f3alanyis\u00e1g eset\u00e9n a csoportos t\u00e1rsas\u00e1gi ad\u00f3alanynak nincs t\u00e1rsas\u00e1gi ad\u00f3 tartoz\u00e1sa,<\/li>\n\n\n\n<li>nincs lej\u00e1rt esed\u00e9kess\u00e9g\u0171 ad\u00f3tartoz\u00e1sa<\/li>\n<\/ul>\n\n\n\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/bpion.com\/wp-content\/uploads\/2020\/04\/pay-your-tax-1000x500.jpg\" alt=\"fizesd ki az ad\u00f3dat\" width=\"1000\" height=\"500\">Ha a Hivatal meg\u00e1llap\u00edt\u00e1sa szerint az ad\u00f3z\u00f3 nem felel meg valamely felt\u00e9tel egyik\u00e9nek, hi\u00e1nyp\u00f3tl\u00e1sra sz\u00f3l\u00edtja fel 10 napos hat\u00e1rid\u0151 kit\u0171z\u00e9s\u00e9vel. Amennyiben a meg\u00e1llap\u00edtott hib\u00e1kat, hi\u00e1nyokat p\u00f3tolta, a k\u00f6vetkez\u0151 h\u00f3nap 10. napj\u00e1n beker\u00fcl a KOMA adatb\u00e1zisba. Amennyiben nem teljes\u00edti, elutas\u00edt\u00f3 hat\u00e1rozatot kap.<\/p>\n\n\n\n<p>Az adatb\u00e1zist a NAV minden h\u00f3nap 10. napj\u00e1n friss\u00edti. Abban az esetben, ha az ad\u00f3z\u00f3 m\u00e1r nem felel meg a fel\u00e9telek valamelyik\u00e9nek, t\u00f6rlik az adatb\u00e1zisb\u00f3l. Err\u0151l \u00e9rtes\u00edt\u00e9st kap, majd \u00fajra k\u00e9relmezheti a felv\u00e9tel\u00e9t. Ugyanakkor, ha nem tal\u00e1lja megalapozottnak a d\u00f6nt\u00e9st, \u00e9szrev\u00e9telt tehet, melyet a NAV k\u00f6teles kivizsg\u00e1lni. Amennyiben ad\u00f3hi\u00e1nyt felt\u00e1r\u00e1s\u00e1ra ker\u00fclt sor \u00e9s az ad\u00f3z\u00f3 a tartoz\u00e1s\u00e1t az el\u0151\u00edrt hat\u00e1rnapig rendezi, tov\u00e1bbra is szerepelhet a KOMA rendszer\u00e9ben.<\/p>\n\n\n\n<p><strong>A koronav\u00edrus terjed\u00e9s\u00e9vel \u00f6sszef\u00fcgg\u00e9sben kihirdetett vesz\u00e9lyhelyzetre tekintettel, ha az ad\u00f3z\u00f3k a j\u00e1rv\u00e1ny- illetve a vesz\u00e9lyhelyzet gazdas\u00e1gi k\u00f6vetkezm\u00e9nyei miatt \u2013 \u00f6nhib\u00e1jukon k\u00edv\u00fcl \u2013 nem tudnak eleget tenni fizet\u00e9si k\u00f6telezetts\u00e9geiknek, k\u00f6nnyen elvesz\u00edthetik jogukat, hogy a k\u00f6ztartoz\u00e1smentes k\u00f6rbe tartozzanak. Ez\u00e9rt fontos, ha ilyen helyzetbe ker\u00fclne a t\u00e1rsas\u00e1guk, akkor a fizet\u00e9si k\u00f6nny\u00edt\u00e9s jogint\u00e9zm\u00e9ny\u00e9vel (fizet\u00e9si halaszt\u00e1s, r\u00e9szletekben t\u00f6rt\u00e9n\u0151 megfizet\u00e9s, m\u00e9rs\u00e9kl\u00e9s, illetve elenged\u00e9s) \u00e9lve, mihamarabb forduljanak a NAV-hoz az ad\u00f3k\u00f6telezetts\u00e9g\u00e9nek k\u00f6nny\u00edt\u00e9se c\u00e9lj\u00e1b\u00f3l.<\/strong><\/p>\n\n\n\n<p>Amennyiben az el\u0151\u00edrt hat\u00e1rnapig a t\u00e1rsas\u00e1g megkapja a NAV \u00e1ltal enged\u00e9lyezett \u00e9s v\u00e9glegess\u00e9 v\u00e1lt r\u00e9szletfizet\u00e9st vagy fizet\u00e9si halaszt\u00e1st enged\u00e9lyez\u0151 hat\u00e1rozatot, akkor az egy\u00e9b felt\u00e9telek fenn\u00e1ll\u00e1sa eset\u00e9n tov\u00e1bbra is szerepelhet a KOMA-ban.<\/p>\n\n\n\n<p><strong>Ammenyiben sz\u00fcks\u00e9ge lenne seg\u00edts\u00e9gre a fizet\u00e9si k\u00f6nny\u00edt\u00e9s elk\u00e9sz\u00edt\u00e9s\u00e9ben \u00e9s beny\u00fajt\u00e1s\u00e1ban forduljon tan\u00e1csad\u00f3inkhoz bizalommal a&nbsp;<a href=\"mailto:hello@bpion.com\">hello@bpion.com<\/a>&nbsp;email c\u00edmen kereszt\u00fcl!<\/strong><\/p>\n\n\n\n<p>A korona v\u00edrus okozta&nbsp;<a href=\"https:\/\/bpion.hu\/category\/korona-virus-kihivasai-berszamfejtesi-es-szamviteli-szempontbol\/\">egy\u00e9b sz\u00e1mviteli, k\u00f6nyvel\u00e9si \u00e9s b\u00e9rsz\u00e1mfejt\u00e9si buktat\u00f3ir\u00f3l itt<\/a>&nbsp;tud t\u00f6bbet olvasni.<\/p>\n\n\n\n<p><strong>Iratkozzon fel h\u00edrlevel\u00fcnkre \u00e9s legyen naprak\u00e9sz k\u00f6nyvel\u00e9si, b\u00e9rsz\u00e1mfejt\u00e9si \u00e9s ad\u00f3z\u00e1si k\u00e9rd\u00e9sekben!<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-embed\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/bpion.hu\/kapcsolat\/hirlevel-feliratkozas\/embed\/#?secret=pSNnRHLXP3\n<\/div><\/figure>\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>Ha a v\u00e1llalkoz\u00e1sunk a vesz\u00e9lyhelyzet miatt nem tudja id\u0151ben teljes\u00edteni a bevall\u00e1si, befizet\u00e9si k\u00f6telezetts\u00e9geit mit tudunk tenni, hogy ne ess\u00fcnk ki a k\u00f6ztartoz\u00e1s mentes ad\u00f3z\u00f3i adatb\u00e1zisb\u00f3l (KOMA)? A KOMA adatb\u00e1zis a NAV \u00e1ltal vezetett nyilv\u00e1ntart\u00e1s, amely azon ad\u00f3z\u00f3kat tartalmazza, akik k\u00f6ztartoz\u00e1smentesnek min\u0151s\u00fclnek. A lista a NAV honlapj\u00e1n, az&nbsp;Adatb\u00e1zisok\/K\u00f6ztartoz\u00e1smentes ad\u00f3z\u00f3k men\u00fcpont&nbsp;alatt \u00e9rhet\u0151 el. Minden v\u00e1llalkoz\u00e1snak c\u00e9lszer\u0171 <a href=\"https:\/\/bpion.hu\/koztartozas-mentes-adozo-adatbazis-korona-virus-idejen\/\" class=\"more-link\">&#8230;<span class=\"screen-reader-text\">  K\u00f6ztartoz\u00e1s mentes ad\u00f3z\u00f3 adatb\u00e1zis korona v\u00edrus idej\u00e9n<\/span><\/a><\/p>\n","protected":false},"author":30,"featured_media":16601,"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>K\u00f6ztartoz\u00e1s mentes ad\u00f3z\u00f3 adatb\u00e1zis korona v\u00edrus idej\u00e9n - BPiON Magyarorsz\u00e1g<\/title>\n<meta name=\"description\" content=\"Ha a v\u00e1llalkoz\u00e1sunk a vesz\u00e9lyhelyzet miatt nem tudja id\u0151ben teljes\u00edteni a bevall\u00e1si, befizet\u00e9si k\u00f6telezetts\u00e9geit mit tudunk tenni, hogy ne ess\u00fcnk ki a k\u00f6ztartoz\u00e1s mentes ad\u00f3z\u00f3i adatb\u00e1zisb\u00f3l (KOMA)?\" \/>\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\/koztartozas-mentes-adozo-adatbazis-korona-virus-idejen\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u00f6ztartoz\u00e1s mentes ad\u00f3z\u00f3 adatb\u00e1zis korona v\u00edrus idej\u00e9n - 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