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január 30th, 2010
Az olvasó kérdez, az APEH válaszol bejegyzés folytatása
Személyi jövedelemadóm bevallása alapján visszaigényelhető adóm keletkezett. A bevallás benyújtását követően mennyi időn belül teljesíti a kiutalást az adóhatóság?
Az adózás rendjéről szóló törvény szerint az adóhatóság a magánszemély részére a bevallásában feltüntetett visszatérítendő jövedelemadót és járulékot a bevallás beérkezésétől számított 30 napon belül, de legkorábban az adóévet követő év március 1-jétől utalja ki. A személyi jövedelemadó elektronikus úton benyújtott bevallása esetében a kiutalás legkorábbi időpontja február 1-je.
A kiutalásra nyitva álló határidő számítása az alábbiak szerint alakul:
- ha az adóhatóság az adózó bevallásának, igénylésének az adózó közreműködésével való kijavítását rendelte el, az adóbevallás kijavításának napjától;
- ha az ellenőrzés befejezését az adózó érdekkörében felmerült ok akadályozza vagy késlelteti, az akadály megszűnésének napjától;
- ha a kiutalási igény jogosságának ellenőrzése a bevallás beérkezésének napjától számított 30 napon belül megkezdődik, és az ellenőrzés akadályozása miatt az adózóval szemben mulasztási bírság kiszabására vagy elővezetésre kerül sor, az ellenőrzésről felvett jegyzőkönyv átadásának napjától számít.
A kiutalás napja az a nap, amelyen az adóhatóság az átutalásra megbízást adott. Ha az adóhatóság a kiutalást késedelmesen teljesíti, a késedelem minden napjára a késedelmi pótlékkal azonos mértékű kamatot fizet. Késedelmes kiutalás ellenére sem jár kamat, ha az igénylés az igényelt összeg 50%-át meghaladó mértékben jogosulatlan. Akkor sem jár kamat, ha a kiutalást az adózó vagy az adatszolgáltatásra kötelezett mulasztása akadályozza.
Hogyan változott 2010. január 1. napjától az összevont adóalapba tartozó jövedelmek személyi jövedelemadójának sávhatára?
Az összevont adóalapba tartozó jövedelmek (pl. bérjövedelem) adómértékének sávhatára és mértéke 2010. január 1. napjától jelentősen módosult; az alsó adókulcs 19 %-ról 17 %-ra, a felső adókulcs 36 %-ról 32 %-ra csökkent. A két adókulcs közti sávhatár 5 millió forintra módosult.
Eszerint az összevont adóalap után fizetendő adó:
* 5 millió forintig 17 százalék;
* az 5 millió forintot meghaladó részre pedig ennek a résznek a 32 százaléka.
Mekkora 2010-ben az adójóváírás jogosultsági határa?
Az adójóváírás jogosultsági határa 2010. évben 3 millió 188 ezer forint. Ez az összeghatár az adóévben megszerzett bér és az adóalap-kiegészítés együttes összegének 17 százaléka, de nem lehet több mint – jogosultsági hónaponként – 15 100 forint.
Az adójóváírás a jogosultsági határ (3 millió 188 ezer forint) felett 4 millió 698 ezer forintig csökkentett összegben vehető igénybe. Az adójóváírás ez esetben a fenti bekezdés szerint meghatározott összegnek a jogosultsági határ feletti éves összes jövedelem 12 százalékát meghaladó része.
Kategória Apeh információk