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°C
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május 7th, 2010
A május hónapra vonatkozó legfontosabb adózási információkat itt tudhatja meg.
Május 12., szerda
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)
Május 17., hétfő
Eddig esedékes a pénzforgalmi bankszámla megnyitásáról és megszüntetéséről a pénzintézet adatszolgáltatása, valamint a 10A88-as nyomtatványon az ÁFA törvényben meghatározott új közlekedési eszközt értékesítő adózó adatszolgáltatása.
Május 20., csütörtök
Eddig kell benyújtani a 0953-as számú nyomtatványon a vállalkozási tevékenységet nem folytató, általános forgalmi adó fizetésére nem kötelezett magánszemély személyi jövedelemadó bevallást, valamint az M29/2009-es számú nyomtatványon a magánszemély jövedelemadóját megállapító munkáltatói adatszolgáltatást.
Társasági adóelőleg befizetés, havi bevallók környezetvédelmi termékdíj befizetése, játékadó befizetése és bevallása, jövedéki adó bevallása, havi ÁFA befizetése és bevallása, 1001-es havi 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.
Május 31., szerda
Eddig kell benyújtani a 0929-es számú nyomtatványon a társasági adóról, az osztalékadóról bevallást, a 0943-as számú nyomtatványon a számviteli törvény hatálya alá tartozó eva adóalany egyszerűsített vállalkozói adóbevallását.
A cégbírósághoz is eddig kell benyújtani a cégek beszámolóit.
APEH Közép-magyarországi Regionális Igazgatósága
Kategória