A \u201eBev\u00e9telek \u00e9s kiad\u00e1sok ad\u00f3k\u00f6nyv\u00e9nek (PKPiR) vezet\u00e9se\u201d szolg\u00e1ltat\u00e1s, amelyr\u0151l a bev\u00e9telek \u00e9s kiad\u00e1sok ad\u00f3k\u00f6nyv\u00e9nek vezet\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3, a P\u00e9nz\u00fcgyminiszter 2019. december 23-i rendelete (Dz.U. 2019, 2544. t\u00e9tel) rendelkezik, a k\u00f6nyvel\u00e9si szolg\u00e1ltat\u00e1s alapvet\u0151 eleme; a PKPiR a nyilv\u00e1ntart\u00e1s egyszer\u0171s\u00edtett form\u00e1ja. A szolg\u00e1ltat\u00e1s terjedelme: Bev\u00e9telnyilv\u00e1ntart\u00e1s \u2013 a v\u00e1llalkoz\u00e1s \u00e1ltal el\u00e9rt valamennyi bev\u00e9tel r\u00f6gz\u00edt\u00e9se, ami lehet\u0151v\u00e9 teszi a p\u00e9nz\u00fcgyek folyamatos nyomon k\u00f6vet\u00e9s\u00e9t. K\u00f6lts\u00e9gnyilv\u00e1ntart\u00e1s \u2013 a gazdas\u00e1gi tev\u00e9kenys\u00e9ggel kapcsolatos kiad\u00e1sok dokument\u00e1l\u00e1sa, ami lehet\u0151v\u00e9 teszi az ad\u00f3k\u00f6teles j\u00f6vedelem kisz\u00e1m\u00edt\u00e1s\u00e1t. Ki veheti ig\u00e9nybe a szolg\u00e1ltat\u00e1st? A szolg\u00e1ltat\u00e1s a k\u00f6vetkez\u0151knek sz\u00f3l: a szem\u00e9lyi j\u00f6vedelemad\u00f3 alany\u00e1nak min\u0151s\u00fcl\u0151 kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok; egy\u00e9ni v\u00e1llalkoz\u00f3k; polg\u00e1ri jogi t\u00e1rsas\u00e1g form\u00e1j\u00e1ban m\u0171k\u00f6d\u0151 v\u00e1llalkoz\u00f3k; szem\u00e9lyegyes\u00edt\u0151 t\u00e1rsas\u00e1g form\u00e1j\u00e1ban m\u0171k\u00f6d\u0151 v\u00e1llalkoz\u00f3k; azok a c\u00e9gek, amelyek nem l\u00e9pik t\u00fal a meghat\u00e1rozott bev\u00e9teli \u00e9rt\u00e9khat\u00e1rt, \u00e9s \u00edgy \u00e9lhetnek az egyszer\u0171s\u00edtett k\u00f6nyvel\u00e9si form\u00e1val; az \u00e1ltal\u00e1nos szab\u00e1lyok szerint ad\u00f3z\u00f3 v\u00e1llalkoz\u00f3k (a szem\u00e9lyi j\u00f6vedelemad\u00f3r\u00f3l sz\u00f3l\u00f3 1991.07.26-i t\u00f6rv\u00e9ny 27. cikk (1) bekezd\u00e9se szerint); a line\u00e1ris ad\u00f3val ad\u00f3z\u00f3 v\u00e1llalkoz\u00f3k (ugyanezen t\u00f6rv\u00e9ny 30c. cikk (1) bekezd\u00e9se szerint).<\/p>\n","protected":false},"excerpt":{"rendered":"
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