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augusztus 1st, 2010
Az APEH-tól kértem, hogy készítsék el a bevallásomat. Megérkezett az ajánlatuk, de azon a nyugdíjam összege nem szerepel, pedig a nyilatkozaton jelöltem, hogy nyugdíjat is kapok.
Az APEH-tól kértem, hogy készítsék el a bevallásomat. Megérkezett az ajánlatuk, de azon a nyugdíjam összege nem szerepel, pedig a nyilatkozaton jelöltem, hogy nyugdíjat is kapok.
Ha a kapott bevallási ajánlat valamely jövedelmét – például a nyugdíjat – nem tartalmazza, akkor azt az ajánlaton az „adózó javítása” sorba be kell írni. Ezt követően – május 20-ig - a bevallási ajánlatot aláírva kell visszaküldeni az adóhatóságnak. Az APEH az adózói javítás figyelembe vételével újraszámítja a jövedelmet, és az adófizetési kötelezettséget, melyről az tértivevényes értesítést küld. Az esetleges adófizetési kötelezettséget ennek kézhezvételétől számított 30 napon belül kell megfizetni.
Kitöltöttem a bevallásomat, és 120 ezer forint adót kell még befizetnem, amit nem tudok egyben befizetni, csak 5-6 havi részletben. Hogyan lehet részletfizetést kérni?
A fizetendő adót május 20-áig kell megfizetnie. Ha fizetési nehézsége van, részletfizetést vagy fizetési halasztást kérhet. A kérelemre 2200 Ft illetéket kell megfizetni. A kérelem mellé csatolni kell az APEH honlapjáról letölthető adatlapot (http://www.apeh.hu/bevallasok/adatlap/adatlap_m.html). Az esedékességig meg nem fizetett adóra a benyújtott kérelemtől függetlenül késedelmi pótlékot számítanak fel.
Könnyebb helyzetben lenne, ha a bevallásban megállapított fizetendő adója 100 ezer forint alatt lenne. Az a magánszemély, aki nem folytat vállalkozási tevékenységet, és általános forgalmi adó fizetésére nem kötelezett, pótlékmentes részletfizetést kérhet a személyi jövedelemadó bevalláson. Az adó legfeljebb 4 részletben történő megfizetését június 20-ától számított négy hónapon belül kell teljesíteni.
Most fejezem be a középiskolát, és már a nyáron szeretnék elhelyezkedni dolgozni. Igényelhetek-e Start kártyát most, vagy csak ha az iskoláról megkaptam a bizonyítványt:
Start kártyát az a pályakezdő fiatal igényelhet, aki a 25. életévét, felsőfokú végzettség esetén a 30. életévét még nem töltötte be, és a tanulmányait befejezte, vagy megszakította, és tanulmányai befejezését követően először lép munkaviszonyba vagy ösztöndíjas foglalkoztatási jogviszonyba. Kizárja a Start kártyára való jogosultságot, ha az első munkaviszony előtt megbízási szerződés, vállalkozási szerződés alapján, vagy egyéni vállalkozóként végzett munkát.
A Start kártyát nem érdemes előre kiváltani, hanem közvetlenül a munkaviszony létrejötte előtt.
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