Te is félredobod a kérdőíveket?

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Ha Te is azok közé tartozol, akik soha vagy csak nagyon ritkán szánnak időt egy-egy kérdőív kitöltésére, a postán érkezett kérdőívet pedig egy laza mozdulattal dobják a szemetesbe, akkor a mai bejegyzésemet különösen ajánlom a figyelmedbe. Létezik ugyanis egy kérdőív, melynek mellőzése igen sokba kerülhet…

 

Az adózás rendjéről szóló 2003. évi XCII. törvény 2012. január 1-jétől hatályos 24/C-F. §-ainak rendelkezései bevezették az adóregisztrációs eljárás és az azt követő kockázatelemzési eljárás eredményeként alkalmazható fokozott adóhatósági felügyelet jogintézményét.

Az állami adóhatóság az adószám megállapítását követően haladéktalanul kockázatelemzési eljárást folytat le. Az adóregisztrációt követő kockázatelemzési eljárás során az állami adóhatóság az adózó részére kérdőívet küldhet, amelyen – az adózó által végezni kívánt tevékenységhez szükséges személyi, tárgyi és pénzügyi feltételek fennállásának ellenőrzése céljából – az alábbiakra hívja fel az adózót:

a) a tevékenység részletes bemutatása,

b) a foglalkoztatottak számával, az alkalmazás jellegével kapcsolatos információk közlése,

c) a tevékenység folytatásához rendelkezésre álló eszközök bemutatása,

d) a tevékenység végzéséhez szükséges helyiség adataira, valamint a helyiség használatának jogcímére vonatkozó információk közlése,

e) a végezni kívánt tevékenységhez rendelkezésre álló pénzügyi, finanszírozási források részletes bemutatása.

Az Art. 24/F. § (1) bekezdésében foglalt intézkedésre az állami adóhatóság a KOCKERD jelű, Kérdőív adóregisztrációt követő kockázatelemzéshez megnevezésű nyomtatványt rendszeresítette.

 

A kérdőív kitöltése egyszerű, s ami a lényeg: KÖTELEZŐ! Durván három éve vezették be, azóta több alkalommal is volt szerencsénk hozzá. Nálunk az a gyakorlat, hogy az ügyvezetővel közösen töltjük, így a leghatékonyabb. Bevezetésének egyetlen célja van: felmérni, hogy mely cégek azok, melyek kockázatosnak mutatkoznak, így szűkíteni a megfelelő célcsoportra az ellenőrzéseket.

Az adóhatóság a kérdőívet postán küldi. A 2012-es bevezetésekor a kitöltés, valamint a határidőre történő visszaküldés elmaradása gyakorlatilag az adószám törlését vonta maga után, az egyik ügyfelünk ezt meg is tapasztalta… Náluk az történt, hogy az újonnan alapított kft. székhelye az ügyvezető lakásában volt, a kérdőívet az ügyvezető felesége vette át (tértivevényes levél), majd elfelejtette átadni az ügyvezetőnek… A NAV következő megmozdulása az adószám törléséről szóló határozat kiküldése volt, ekkor kezdtünk el nyomozni, hogy mi is történhetett… Innen kezdve kb. egy évünkbe és rengeteg energiánkba, sok-sok levél megírásába került, hogy az adószámot visszaállíttassuk…

Ma már  annyival szerencsésebb a helyzet, hogy a kitöltés elmulasztásáért “csak” mulasztási bírság jár, s az adóhatóság felszólít a kitöltésre; tehát első körben nem törli az adószámot.

Néhány hete az egyik ügyfelünk nem vette át a levelet, amelyben a kérdőív érkezett, a NAV annak rendje és módja szerint vélelmezte a kézbesítést, vagyis a levelet kézbesítettnek tekintette, innen kezdve pedig rendelkezésre állt 20 nap, hogy a kérdőív kitöltését pótolja. Ez a gyakorlat jóval humánusabb, mint a 2012-es…

A javaslatom tehát az, hogy a fenti példákból okulva ne legyünk felületesek és bármennyire is lényegtelennek tűnik, foglalkozzunk a kitöltéssel, ne kezeljük azt opcionálisként, s ne mulasszuk el a társaság részére szóló levelek átvételét, nehogy itt csússzon el a cégünk sorsa…!

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    – Mire vállalkoztam?! is a little vanilla. You might peek at
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