{"id":196124,"date":"2023-11-08T10:41:53","date_gmt":"2023-11-08T08:41:53","guid":{"rendered":"https:\/\/ziarharghita.ro\/?p=196124"},"modified":"2023-11-08T14:23:08","modified_gmt":"2023-11-08T12:23:08","slug":"a-keszpenzbevetelek-es-kifizetesek-felso-hatarai-2023-november-11-tol-megvaltoznak","status":"publish","type":"post","link":"https:\/\/ziarharghita.ro\/hu\/a-keszpenzbevetelek-es-kifizetesek-felso-hatarai-2023-november-11-tol-megvaltoznak","title":{"rendered":"A k\u00e9szp\u00e9nzbev\u00e9telek \u00e9s -kifizet\u00e9sek fels\u0151 hat\u00e1rai 2023. november 11-t\u0151l megv\u00e1ltoznak"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A Brass\u00f3i Region\u00e1lis P\u00e9nz\u00fcgyi Igazgat\u00f3s\u00e1g t\u00e1j\u00e9koztatja az ad\u00f3fizet\u0151ket, hogy 2023. november 11-t\u0151l a k\u00f6vetkez\u0151k\u00e9ppen v\u00e1ltoznak a k\u00e9szp\u00e9nzfelv\u00e9telek\/-kifizet\u00e9sek hat\u00e1r\u00e9rt\u00e9kei \u00e9s a p\u00e9nzt\u00e1rban tarthat\u00f3 k\u00e9szp\u00e9nz fels\u0151 hat\u00e1rai:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. Jogi szem\u00e9lyek, enged\u00e9llyel rendelkez\u0151 term\u00e9szetes szem\u00e9lyek (PFA), egy\u00e9ni v\u00e1llalkoz\u00e1sok, csal\u00e1di v\u00e1llalkoz\u00e1sok, \u00f6n\u00e1ll\u00f3 v\u00e1llalkoz\u00f3k, \u00f6n\u00e1ll\u00f3 v\u00e1llalkoz\u00f3 term\u00e9szetes szem\u00e9lyek, egyes\u00fcletek \u00e9s egy\u00e9b jogi szem\u00e9lyis\u00e9ggel rendelkez\u0151 vagy jogi szem\u00e9lyis\u00e9ggel nem rendelkez\u0151 szervezetek, amelyek a 70\/2015. sz. t\u00f6rv\u00e9ny 1. cikkely\u00e9nek (1) bekezd\u00e9s\u00e9ben szerepelnek, a k\u00f6vetkez\u0151 felt\u00e9telek mellett v\u00e9gezhetnek k\u00e9szp\u00e9nzbev\u00e9teleket \u00e9s -kifizet\u00e9seket:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) k\u00e9szp\u00e9nzfelv\u00e9tel egy szem\u00e9lyt\u0151l napi 1 000 RON \u00f6sszeghat\u00e1ron bel\u00fcl;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) a 70\/2015. sz. t\u00f6rv\u00e9ny 1. cikk\u00e9nek (1) bekezd\u00e9s\u00e9ben eml\u00edtett szem\u00e9lyekt\u0151l a k\u00e9szp\u00e9nzes \u00fczletek \u00e1ltal v\u00e9gzett beszed\u00e9sek, egy szem\u00e9lyt\u0151l naponta legfeljebb 2 000 lej \u00e9rt\u00e9kben;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) kifizet\u00e9sek napi 1 000 lej\/szem\u00e9ly fels\u0151 hat\u00e1rig, de legfeljebb \u00f6sszesen 2 000 lej\/nap;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d) kifizet\u00e9sek cash and carry \u00fczletek r\u00e9sz\u00e9re, napi 2.000 lejes teljes fels\u0151 hat\u00e1rig;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">e) kifizet\u00e9sek elsz\u00e1mol\u00e1si el\u0151legekb\u0151l, napi 1.000 lejes fels\u0151 hat\u00e1rig, amelyet minden egyes szem\u00e9lyre vonatkoz\u00f3an \u00e1llap\u00edtanak meg, aki elsz\u00e1mol\u00e1si el\u0151leget kapott.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tilos a kedvezm\u00e9nyezettekt\u0151l sz\u00e1rmaz\u00f3, t\u00f6redezett k\u00e9szp\u00e9nzbev\u00e9tel a k\u00e9szp\u00e9nzes \u00fczletek eset\u00e9ben az 1000 lejn\u00e9l, illetve 2000 lejn\u00e9l nagyobb \u00e9rt\u00e9k\u0171 sz\u00e1ml\u00e1k eset\u00e9ben, valamint az 1000 lejn\u00e9l, illetve 2000 lejn\u00e9l nagyobb \u00e9rt\u00e9k\u0171 term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9sr\u0151l vagy szolg\u00e1ltat\u00e1sny\u00fajt\u00e1sr\u00f3l sz\u00f3l\u00f3 sz\u00e1ml\u00e1k t\u00f6redezetts\u00e9ge.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tilos a k\u00e9szp\u00e9nzzel t\u00f6rt\u00e9n\u0151 t\u00f6redezett kifizet\u00e9s az \u00e1rusz\u00e1ll\u00edt\u00f3knak \u00e9s a szolg\u00e1ltat\u00e1sny\u00fajt\u00f3knak a cash and carry \u00fczletek eset\u00e9ben az 1.000 lejn\u00e9l, illetve 2.000 lejn\u00e9l nagyobb \u00e9rt\u00e9k\u0171 sz\u00e1ml\u00e1k eset\u00e9ben.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A 70\/2015. sz. t\u00f6rv\u00e9ny 1. cikkely\u00e9nek (1) bekezd\u00e9se al\u00e1 tartoz\u00f3 szem\u00e9lyek az 1.000 lejes fels\u0151 hat\u00e1rt meghalad\u00f3 \u00f6sszeg\u0171 sz\u00e1ml\u00e1kat az \u00e1ru- \u00e9s szolg\u00e1ltat\u00e1sny\u00fajt\u00f3knak, illetve a 2.000 lejes fels\u0151 hat\u00e1rt meghalad\u00f3 \u00f6sszeg\u0171 sz\u00e1ml\u00e1kat a k\u00e9szp\u00e9nzes \u00fczleteknek az al\u00e1bbiak szerint fizethetik ki: 1.000 lej\/2.000 lej k\u00e9szp\u00e9nzben, az ezt a fels\u0151 hat\u00e1rt meghalad\u00f3 \u00f6sszeget csak k\u00e9szp\u00e9nz n\u00e9lk\u00fcli fizet\u00e9si eszk\u00f6z\u00f6kkel lehet kifizetni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. A 70\/2015. sz. t\u00f6rv\u00e9ny 1. cikk\u00e9nek (1) bekezd\u00e9s\u00e9ben eml\u00edtett szem\u00e9lyek \u00e9s a term\u00e9szetes szem\u00e9lyek k\u00f6z\u00f6tti k\u00e9szp\u00e9nzfelv\u00e9teli \u00e9s fizet\u00e9si m\u0171veletek:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; a napi 5 000 lejes fels\u0151 hat\u00e1ron bel\u00fcl egy szem\u00e9lynek \u00e9s egy szem\u00e9lyt\u0151l 2024. december 31-ig, \u00e9s<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-a napi 2 500 lejes fels\u0151 hat\u00e1ron bel\u00fcl 2025. janu\u00e1r 1-j\u00e9t\u0151l.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tilos az egy szem\u00e9lyt\u0151l sz\u00e1rmaz\u00f3 vagy egy szem\u00e9lynek t\u00f6rt\u00e9n\u0151 t\u00f6red\u00e9kes bev\u00e9tel \u00e9s kifizet\u00e9s, k\u00e9szp\u00e9nzbev\u00e9tel\/-kifizet\u00e9s, valamint a k\u00f6vetel\u00e9sek vagy m\u00e1s jogok engedm\u00e9nyez\u00e9s\u00e9t, k\u00f6lcs\u00f6n\u00f6k vagy m\u00e1s finansz\u00edroz\u00e1s bev\u00e9tel\u00e9t vagy visszafizet\u00e9s\u00e9t, osztal\u00e9kot, illetve az el\u0151z\u0151 bekezd\u00e9sben meghat\u00e1rozott fels\u0151 hat\u00e1rn\u00e1l nagyobb \u00e9rt\u00e9k\u0171 \u00e1rusz\u00e1ll\u00edt\u00e1s vagy szolg\u00e1ltat\u00e1sny\u00fajt\u00e1s t\u00f6red\u00e9kes tranzakci\u00f3ja. Ezek a rendelkez\u00e9sek nem vonatkoznak a r\u00e9szletekben t\u00f6rt\u00e9n\u0151 term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9sre vagy szolg\u00e1ltat\u00e1sny\u00fajt\u00e1sra, amennyiben a r\u00e9szletv\u00e1s\u00e1rl\u00e1si szerz\u0151d\u00e9seket a jogszab\u00e1lyoknak megfelel\u0151en k\u00f6tik.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. Term\u00e9szetes szem\u00e9lyek k\u00f6z\u00f6tti k\u00e9szp\u00e9nzfizet\u00e9sek \u00e9s -bev\u00e9telek &#8211; kiv\u00e9ve a Rom\u00e1n Nemzeti Bank \u00e1ltal enged\u00e9lyezett vagy egy m\u00e1sik EU-tag\u00e1llamban enged\u00e9lyezett \u00e9s a Rom\u00e1n Nemzeti Banknak bejelentett p\u00e9nzforgalmi szolg\u00e1ltat\u00e1sokat ny\u00fajt\u00f3 int\u00e9zm\u00e9nyeken kereszt\u00fcl t\u00f6rt\u00e9n\u0151 kifizet\u00e9seket -, amelyek \u00e1ruk vagy jogok tulajdonjog\u00e1nak \u00e1truh\u00e1z\u00e1sa, szolg\u00e1ltat\u00e1sok ny\u00fajt\u00e1sa, valamint k\u00f6lcs\u00f6n\u00f6k ny\u00fajt\u00e1sa\/visszafizet\u00e9se eredm\u00e9nyek\u00e9nt t\u00f6rt\u00e9nnek:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u00fcgyletenk\u00e9nt napi 10 000 RON \u00f6sszeghat\u00e1rig 2024. december 31-ig, \u00e9s<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; tranzakci\u00f3nk\u00e9nt 5 000 RON \u00f6sszegig 2025. janu\u00e1r 1-j\u00e9t\u0151l. Tilos a t\u00f6red\u00e9kes k\u00e9szp\u00e9nzfelv\u00e9tel \u00e9s -kifizet\u00e9s, valamint a 10 000 RON-t meghalad\u00f3 tranzakci\u00f3 t\u00f6red\u00e9kes lebonyol\u00edt\u00e1sa 2024. december 31-ig, illetve 2025. janu\u00e1r 1-j\u00e9t\u0151l 5 000 RON-t meghalad\u00f3 tranzakci\u00f3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4. \u00daj rendelkez\u00e9sek ker\u00fclnek bevezet\u00e9sre, amelyek szerint:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A) A 70\/2015. sz. t\u00f6rv\u00e9ny 1. cikk\u00e9nek (1) bekezd\u00e9s\u00e9ben eml\u00edtett szem\u00e9lyek p\u00e9nzt\u00e1r\u00e1ban l\u00e9v\u0151 k\u00e9szp\u00e9nz\u00f6sszegek nem haladhatj\u00e1k meg minden nap v\u00e9g\u00e9n az 50.000 lejes fels\u0151 hat\u00e1rt. A fels\u0151 hat\u00e1rt meghalad\u00f3 k\u00e9szp\u00e9nz\u00f6sszegeket k\u00e9t munkanapon bel\u00fcl az eml\u00edtett szem\u00e9lyek banksz\u00e1ml\u00e1j\u00e1ra kell befizetni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B) Ezt a fels\u0151 hat\u00e1rt csak a fizet\u00e9sek \u00e9s egy\u00e9b szem\u00e9lyi jogok kifizet\u00e9s\u00e9vel kapcsolatos \u00f6sszegekkel, valamint a mag\u00e1nszem\u00e9lyekkel folytatott egy\u00e9b tranzakci\u00f3kkal lehet t\u00fall\u00e9pni, a kifizet\u00e9s\u00fckre meghat\u00e1rozott napt\u00f3l sz\u00e1m\u00edtott 3 munkanapon bel\u00fcl.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az ad\u00f3fizet\u0151k tov\u00e1bbi inform\u00e1ci\u00f3khoz juthatnak:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; a Virtu\u00e1lis Mag\u00e1nt\u00e9r szolg\u00e1ltat\u00e1son kereszt\u00fcl &#8211; Formularul Unic de Contact, Sec\u0163iunea Asisten\u0163\u0103 \u015fi \u00eendrumare \u00een domeniul fiscal (Egys\u00e9ges kapcsolattart\u00e1si \u0171rlap, Ad\u00f3\u00fcgyi seg\u00edts\u00e9gny\u00fajt\u00e1s \u00e9s \u00fatmutat\u00e1s) r\u00e9szleg;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; telefonon, az A.N.A.F. telefonos \u00fcgyf\u00e9lszolg\u00e1lat 031.403.91.60-as sz\u00e1m\u00e1n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jogi alap:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-A Rom\u00e1nia hossz\u00fa t\u00e1v\u00fa p\u00e9nz\u00fcgyi fenntarthat\u00f3s\u00e1g\u00e1t biztos\u00edt\u00f3 egyes k\u00f6lts\u00e9gvet\u00e9si int\u00e9zked\u00e9sekr\u0151l sz\u00f3l\u00f3 296\/2023. sz. t\u00f6rv\u00e9ny;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-70\/2015. sz. t\u00f6rv\u00e9ny a k\u00e9szp\u00e9nzbev\u00e9telek \u00e9s -fizet\u00e9sek p\u00e9nz\u00fcgyi fegyelm\u00e9nek meger\u0151s\u00edt\u00e9s\u00e9r\u0151l, valamint a modern fizet\u00e9si rendszerek bevezet\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 193\/2002. sz. s\u00fcrg\u0151ss\u00e9gi korm\u00e1nyrendelet m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l \u00e9s kieg\u00e9sz\u00edt\u00e9s\u00e9r\u0151l, k\u00e9s\u0151bbi m\u00f3dos\u00edt\u00e1sokkal \u00e9s kieg\u00e9sz\u00edt\u00e9sekkel;&#8221;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kommunik\u00e1ci\u00f3s, K\u00f6zkapcsolati \u00e9s M\u00e9diaoszt\u00e1ly<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A Brass\u00f3i Region\u00e1lis P\u00e9nz\u00fcgyi Igazgat\u00f3s\u00e1g t\u00e1j\u00e9koztatja az ad\u00f3fizet\u0151ket, hogy 2023. november 11-t\u0151l a k\u00f6vetkez\u0151k\u00e9ppen v\u00e1ltoznak a k\u00e9szp\u00e9nzfelv\u00e9telek\/-kifizet\u00e9sek hat\u00e1r\u00e9rt\u00e9kei \u00e9s a p\u00e9nzt\u00e1rban tarthat\u00f3 k\u00e9szp\u00e9nz fels\u0151 hat\u00e1rai: 1. Jogi szem\u00e9lyek, enged\u00e9llyel rendelkez\u0151 term\u00e9szetes szem\u00e9lyek (PFA), egy\u00e9ni v\u00e1llalkoz\u00e1sok, csal\u00e1di v\u00e1llalkoz\u00e1sok, \u00f6n\u00e1ll\u00f3 v\u00e1llalkoz\u00f3k, \u00f6n\u00e1ll\u00f3 v\u00e1llalkoz\u00f3 term\u00e9szetes szem\u00e9lyek, egyes\u00fcletek \u00e9s egy\u00e9b jogi szem\u00e9lyis\u00e9ggel rendelkez\u0151 vagy jogi szem\u00e9lyis\u00e9ggel nem rendelkez\u0151 szervezetek, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":159131,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[99,127,128],"tags":[],"class_list":["post-196124","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitati-2","category-stiri-locale-2","category-stiri-nationale-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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