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Egyéni vállalkozó személyi jövedelemadó bevallása

jan31
Az egyéni vállalkozói személyi jövedelemadó bevallással kapcsolatban kerültem most – ismét – érthetetlen szituációba.
Drága egyéni vállalkozók! Ha esetleg valamelyikőtök nem lenne vele tisztában, akkor elmondom, hogy minden évben csak
 
EGY SZEMÉLYI JÖVEDELEMADÓ BEVALLÁST ADUNK BE! 🙂
 
Miért mondom ezt?

Azért, mert azt tapasztalom, hogy még a “régi motorosokat” is meglepi, amikor azt kérem, hogy ugyan hozzák már be
– a munkahelyükről az M30-as igazolást,
– vagy a táppénzről az OEP által küldött adatlapot, sőt, esetleg
– az értékesített ingatlan adásvételi szerződését, stb.
 
Ilyenkor jön a kérdés, hogy “ennek mi köze van a vállalkozáshoz?“
Semmi.
 
Csakhogy a személyi jövedelemadó bevallás nem a vállalkozásról szól. Vagyis nem csak.
Az a személyi jövedelemadó bevallásod, amiben mindennek szerepelnie kell, ami az adott évben történt veled. A könyvelő nem minden esetben tud neked ebben segíteni és nem is az ő felelőssége.
 
Nézzük meg tehát egy példán keresztül, hogy mi a teendőd:
Tegyük fel, hogy 2015. július 1-től egyéni vállalkozó vagy. Az anyagod a könyvelőnél van minden hónapban, de legalább negyedévente, hogy ha a személyi jövedelemadó hatálya alá tartozol, akkor tudjon neked adókat számolni. Mindegy, ha nem, nem, de mostanra már biztosan bevitted – vagy indulj! -, mert február 25-ig be kell adni a személyi jövedelemadó bevallásodat.
A bevallásodnak az egész 2015-ös évedet tartalmaznia kell, tehát ülj le és gondold át az életedet… 🙂
– 2014.03.14-2015.03.31-ig dolgoztál egy munkahelyen, ahol eleged lett, felmondtál. Innen kellett kapnod egy “Adatlap 2015” nevű nyomtatványt és egy Igazolás a TB nyilvántartás adatairól nevűt.
– 2015.04.01-2015.06.30-ig munkanélküli voltál, erről a Munkaügyi Központban kaptál egy igazolást, ami tartalmazza az erre az időszakra kapott bevételedet.
– 2015.07.01-2015.12.31-ig vállalkozó voltál, ennek anyaga a könyvelődnél van, nincs vele teendő.
Itt vége is lenne az egyszerű dolgoknak, de…
– Előfordulhat például, hogy valamikor az évben táppénzen voltál. Erről az OEP 2016. január 31-ig egy összevont igazolást (Adatlap 2015) is küld, ha esetleg nem találnád meg azt, ami az év közben kaptál. Mert kaptál akkor is…
– Értékesíthettél ingatlant. Szükséges a bevalláshoz az ingatlan beszerzéskori értéke (örökség esetén hagyatéki végzés, vásárlás esetén adásvételi szerződés, stb.) valamint az értékesítésről szóló adásvételi szerződés. Levonható a jövedelemből az ügyvédi díj, egyéb meghatározott költségek, tehát vigyél be mindent, ami ezzel kapcsolatos. Ha vásároltál ingatlant, arra nincs szükség, már nem csökkenthető vele a jövedelem.
– Ingóság értékesítése 600.000.- Ft -ig (200.000.- Ft jövedelemig) nem személyi jövedelemadó köteles, de afölött be kell vallani és fizetni az adót!
– Bérbe is adhattál ingatlant magánszemélyként. Ekkor ha vállalkozónak, cégnek, tehát kifizetőnek adtad bérbe, akkor ők fizették utánad az szja-t, eho-t, kapnod kell egy 15M30-at, ha magánszemélynek, akkor pedig a számláidat, és/vagy ennek hiányában a bérleti szerződést vidd be a könyvelődnek.
– Előfordulhat, hogy megbízási szerződéssel elvállaltál egy munkát (önkormányzati képviselő, szavazatszámláló biztos, bármi), erről kellett kapnod 15M30-at.
– Dolgozhattál néhány napot egyszerűsített foglalkoztatottként (tudod, alkalmi munka), ha ekkor a béred a mentesített keretösszeg fölé ment, adózni kell. A munka befejeztével kaptad meg az igazolást. Év végén összesítettet nem kötelező kiküldeni.
– Ha őstermelő is vagy, az abból származó bevételt is vallani kell.
Ha családi kedvezményt érvényesítesz, akkor a gyermek adatait mindenképpen add meg, ha eddig nem tetted, mert kéri a nyomtatvány; ha pedig a pároddal közösen érvényesítitek, akkor szükség lesz a párod bevallására is (vagy minden anyagára, ha a könyvelőd vállalja, hogy elkészíti a bevallást).
Érdemes készülni az 1%-kal, hogy ne kelljen emiatt utánad telefonálgatni. Felajánlhatod az egyik 1%-ot valamilyen civil szervezetnek (gyermek iskolája, óvodája, beteg gyermekek, kutyamenhely, bármi), a másik 1%-ot pedig valamelyik egyháznak.
Gondold át és tedd bele egy cetlin az átadott anyagodba a civil szervezet adószámát, nevét és az egyház technikai számát, nevét.
Ennél persze még jóval több dolgot tartalmaz(hat) a bevallás, de ezek szoktak a legsűrűbben előfordulni és persze, ha a bejegyzést elolvasod, akkor reményeim szerint már összeáll a kép annyira, hogy sikerül átgondolnod az évet és összeszedni a személyi jövedelemadó bevalláshoz az összes anyagodat.
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