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március 29th, 2010
Április 12., hétfő
A kifizető, munkáltató eddig vallja be és fizeti meg az általa levont személyi jövedelemadó előleget, vagy magát a levont személyi jövedelemadót. Szintén eddig fizeti meg a járulékokat: az egészségbiztosítási-, a munkaerőpiaci- és a nyugdíjjárulékot, a fizetendő társadalombiztosítási járulékot, a korkedvezmény-biztosítási járulékot, az EKHO-t, a START-kártyával rendelkező foglalkoztatott után a 0/10/20 % járulékot. Az egyéni vállalkozó és a társas vállalkozó után a vállalkozás eddig vallja be és fizeti meg az egészségügyi szolgáltatási járulékot. (1058 és 1008)
A biztosított őstermelők is a 1058-as számú adóbevallást adják be elektronikus úton a negyedévente fizetendő járulékaikról.
Az egyéni vállalkozó április 12-ig fizeti be az előleget, akár az általános szabályok szerint, akár átalányadóval adózik. Az evás vállalkozások is most fizetik be a negyedéves előleget.
Április 15., csütörtök
Az ÁFA törvényben meghatározott új közlekedési eszközt értékesítő adózó a 10A88-as számú nyomtatványon adatszolgáltatást ad.
Április 20., kedd
Havi és negyedéves társasági adóelőleg, környezetvédelmi termékdíj befizetése, játékadó befizetése és bevallása, jövedéki adó bevallása, havi és negyedéves ÁFA befizetése és bevallása, 1001-es havi és negyedéves bevallás benyújtása, fogyasztói árkiegészítés és költségvetési támogatás igénylése, a televíziókészülék üzemben tartási díjának befizetése, az Európai Közösségből történő beszerzés esetén meghatározott adóalanyok bevallásának, illetve az Európai Közösség más tagállamából személy-gépkocsinak nem minősülő új közlekedési eszköz beszerzésekor a közösségi adószámmal nem rendelkezők bevallásának benyújtása.
Ha a munkavállaló a feltételek teljesülése esetén a munkáltatójától az adóelszámolás elkészítését kéri, és a munkáltató ezt vállalja, akkor e napig kell a dolgozónak az adóbevalláshoz szükséges bizonylatait a munkáltató felé átadnia.
Kategória Márciusi híreink