Re: oktatasi ktgek

Engi Zoltï¿½n Tue, 07 Sep 2004 08:42:10 -0700

Talï¿½ltam egy idevonatkozï¿½ friss iranymutatast.

"2004/8. Adï¿½zï¿½si kï¿½rdï¿½s

kï¿½pzï¿½si kï¿½ltsï¿½gek ï¿½tvï¿½llalï¿½sa

[Szja tv. 7. ï¿½ (1) bekezdï¿½s p) pont, Tao. tv. 3. szï¿½mï¿½ mellï¿½klet]

Az Szja tv. 7. ï¿½ (1) bekezdï¿½s p) pontja szerint nem kell jï¿½vedelemkï¿½nt figyelembe venni a magï¿½nszemï¿½ly ï¿½rdekï¿½ben viselt kï¿½pzï¿½si kï¿½ltsï¿½geket a kï¿½vetkezï¿½ esetekben:

- ha a kï¿½pzï¿½s a munkakï¿½r betï¿½ltï¿½sï¿½hez szï¿½ksï¿½ges ismeret megszerzï¿½sï¿½t szolgï¿½lja, ï¿½s az abban valï¿½ rï¿½szvï¿½telt a munkï¿½ltatï¿½ rendelte el (ilyen esetben akkor sem keletkezik adï¿½kï¿½telezettsï¿½g, ha a kï¿½ltsï¿½geket nem a munkï¿½ltatï¿½ viseli, hanem pl. annak alapï¿½tï¿½ja vagy az ï¿½ltala alapï¿½tott oktatï¿½si szolgï¿½ltatï¿½ cï¿½g);

- ha a kï¿½pzï¿½s a kifizetï¿½ tevï¿½kenysï¿½gï¿½hez szï¿½ksï¿½ges ismeretek megszerzï¿½sï¿½t, bï¿½vï¿½tï¿½sï¿½t cï¿½lozza ï¿½s a kï¿½pzï¿½sben a vele munkaviszonyban ï¿½llï¿½ magï¿½nszemï¿½ly vagy (tï¿½rsasï¿½g esetï¿½ben) a tevï¿½kenysï¿½gï¿½ben szemï¿½lyesen kï¿½zremï¿½kï¿½dï¿½ tagja vesz rï¿½szt.

Ezekben az esetekben a kï¿½pzï¿½si formï¿½tï¿½l fï¿½ggetlenï¿½l az oktatï¿½si szolgï¿½ltatï¿½s, a taneszkï¿½zï¿½k ellenï¿½rtï¿½kï¿½nek megfizetï¿½se mellett felmerï¿½lï¿½ mï¿½s kï¿½ltsï¿½gekre (pl. utazï¿½s, szï¿½llï¿½s) a hivatali ï¿½zleti utazï¿½sra vonatkozï¿½ ï¿½ltalï¿½nos szabï¿½lyok alkalmazhatï¿½k abbï¿½l eredï¿½en, hogy az oktatï¿½sra kï¿½telezett a kifizetï¿½ tevï¿½kenysï¿½gï¿½vel ï¿½sszefï¿½ggï¿½ feladatot lï¿½t el azzal, hogy rï¿½szt vesz az oktatï¿½sban. A 2004-ben hatï¿½lyba lï¿½pï¿½ vï¿½ltozï¿½s tehï¿½t az elï¿½zï¿½ekben emlï¿½tett kï¿½rt nem ï¿½rinti.

Olyan esetekben, amikor nem a munkavï¿½llalï¿½ vagy a tï¿½rsasï¿½g szemï¿½lyesen kï¿½zremï¿½kï¿½dï¿½ tagja, hanem mï¿½s, a kifizetï¿½ tevï¿½kenysï¿½gï¿½ben kï¿½zremï¿½kï¿½dï¿½ magï¿½nszemï¿½ly olyan kï¿½pzï¿½si kï¿½ltsï¿½gï¿½nek ï¿½tvï¿½llalï¿½sï¿½rï¿½l van szï¿½, amely az adott feladat ellï¿½tï¿½sï¿½hoz szï¿½ksï¿½ges felkï¿½szï¿½tï¿½st (ide nem ï¿½rtve az iskolai rendszerï¿½ kï¿½pzï¿½st) szolgï¿½lja, szintï¿½n nem kell az oktatï¿½si szolgï¿½ltatï¿½s elszï¿½molt kï¿½ltsï¿½gï¿½t jï¿½vedelemkï¿½nt figyelembe venni. Emellett a tï¿½rvï¿½ny rendelkezï¿½se szerint ilyen esetekben is az egyï¿½b kï¿½ltsï¿½gek vonatkozï¿½sï¿½ban a hivatali, ï¿½zleti utazï¿½sra vonatkozï¿½ rendelkezï¿½seket kell alkalmazni.

Ez utï¿½bbi kï¿½rben 2004-tï¿½l ï¿½j elem az iskolai rendszerï¿½ kï¿½pzï¿½s kizï¿½rï¿½sa a kï¿½ztehermentes oktatï¿½si szolgï¿½ltatï¿½s juttatï¿½sokbï¿½l. Emiatt fontos a rendelkezï¿½s hatï¿½lyï¿½ban maradï¿½ kï¿½pzï¿½sfajtï¿½k egyï¿½rtelmï¿½ fogalmi kï¿½rï¿½lhatï¿½rolï¿½sa. Az oktatï¿½ssal, kï¿½pzï¿½ssel kapcsolatos az egyes fogalmak kï¿½rï¿½lhatï¿½rolï¿½sï¿½ra a kï¿½zoktatï¿½srï¿½l szï¿½lï¿½ 1993. ï¿½vi LXXIX. tï¿½rvï¿½ny, a felsï¿½oktatï¿½srï¿½l szï¿½lï¿½ 1993. ï¿½vi LXXX. tï¿½rvï¿½ny, a szakkï¿½pzï¿½srï¿½l szï¿½lï¿½ 1993. ï¿½vi LXXVI. tï¿½rvï¿½ny, valamint a felnï¿½ttkï¿½pzï¿½srï¿½l szï¿½lï¿½ 2001. ï¿½vi CI. tï¿½rvï¿½ny ad eligazï¿½tï¿½st.

Iskolai rendszerï¿½ kï¿½pzï¿½s alatt a kï¿½zoktatï¿½srï¿½l, valamint a felsï¿½oktatï¿½srï¿½l szï¿½lï¿½ tï¿½rvï¿½ny szerinti kï¿½pzï¿½s, valamint az iskolai szakkï¿½pzï¿½s ï¿½rtendï¿½. Az iskolai rendszerï¿½ szakkï¿½pzï¿½s fogalmï¿½t a szakkï¿½pzï¿½srï¿½l szï¿½lï¿½ tï¿½rvï¿½ny tartalmazza ï¿½rtelmezï¿½ rendelkezï¿½sei kï¿½zï¿½tt. E szerint iskolai rendszerï¿½ szakkï¿½pzï¿½s a kï¿½zoktatï¿½s keretï¿½ben a kï¿½zoktatï¿½si ï¿½s a szakkï¿½pzï¿½si tï¿½rvï¿½nyben meghatï¿½rozott szakkï¿½pzï¿½ iskolï¿½ban, illetï¿½leg a felsï¿½oktatï¿½si tï¿½rvï¿½nyben meghatï¿½rozott felsï¿½oktatï¿½si intï¿½zmï¿½nyben folyï¿½ szakkï¿½pzï¿½s. Rï¿½sztvevï¿½i a szakkï¿½pzï¿½st folytatï¿½ intï¿½zmï¿½nnyel tanulï¿½i, illetï¿½leg hallgatï¿½i jogviszonyban ï¿½llnak.

A felnï¿½ttkï¿½pzï¿½srï¿½l szï¿½lï¿½ tï¿½rvï¿½ny 29. ï¿½ 9. pontja alapjï¿½n iskolarendszeren kï¿½vï¿½li kï¿½pzï¿½s az olyan kï¿½pzï¿½s, amelynek rï¿½sztvevï¿½i nem ï¿½llnak a kï¿½pzï¿½ intï¿½zmï¿½nnyel tanulï¿½i vagy hallgatï¿½i jogviszonyban. Az iskolai rendszerï¿½ ï¿½s az iskolarendszeren kï¿½vï¿½li kï¿½pzï¿½s kï¿½zï¿½tti kï¿½lï¿½nbsï¿½gtï¿½tel alapja tehï¿½t a tanulï¿½i, hallgatï¿½i jogviszony meglï¿½te.

Termï¿½szetesen nincs akadï¿½lya annak, hogy az iskolai rendszerï¿½ kï¿½pzï¿½s kï¿½ltsï¿½gï¿½t a kifizetï¿½ ï¿½tvï¿½llalja a vele munkaviszonyban nem lï¿½vï¿½ vagy nem szemï¿½lyesen kï¿½zremï¿½kï¿½dï¿½ tag magï¿½nszemï¿½lyek esetï¿½ben is, ekkor azonban - mikï¿½nt minden mï¿½s, az elï¿½zï¿½ekben nem emlï¿½tett esetben - nem pï¿½nzben juttatott adï¿½kï¿½teles jï¿½vedelem keletkezik, amelynek az adï¿½kï¿½telezettsï¿½gï¿½t a juttatï¿½ ï¿½s a magï¿½nszemï¿½ly (vagy kï¿½zï¿½ttï¿½k ï¿½s mï¿½s szemï¿½ly) kï¿½zï¿½tt egyï¿½bkï¿½nt fennï¿½llï¿½ jogviszony ï¿½s a juttatï¿½s kï¿½rï¿½lmï¿½nyei hatï¿½rozzï¿½k meg [Szja tv. 2. ï¿½ (6) bekezdï¿½s].

A tï¿½rsasï¿½gi adï¿½ alanyainï¿½l a vï¿½llalkozï¿½si tevï¿½kenysï¿½g ï¿½rdekï¿½ben elismert kï¿½ltsï¿½gnek minï¿½sï¿½l a munkï¿½ltatï¿½ ï¿½ltal elrendelt, a munkakï¿½r betï¿½ltï¿½sï¿½hez szï¿½ksï¿½ges ismeretek megszerzï¿½sï¿½t szolgï¿½lï¿½ kï¿½pzï¿½s kï¿½ltsï¿½ge, tovï¿½bbï¿½ a kifizetï¿½ ï¿½ltal a vele munkaviszonyban ï¿½llï¿½ magï¿½nszemï¿½ly, illetve tevï¿½kenysï¿½gï¿½ben szemï¿½lyesen kï¿½zremï¿½kï¿½dï¿½ tagja kï¿½pzï¿½sï¿½nek kï¿½ltsï¿½ge, feltï¿½ve, hogy a kï¿½pzï¿½s a kifizetï¿½ tevï¿½kenysï¿½gï¿½hez szï¿½ksï¿½ges ismeretek megszerzï¿½sï¿½t, bï¿½vï¿½tï¿½sï¿½t cï¿½lozza, valamint a kifizetï¿½ tevï¿½kenysï¿½gï¿½ben kï¿½zremï¿½kï¿½dï¿½ magï¿½nszemï¿½ly (pï¿½ldï¿½ul ï¿½zleti partner, szakï¿½rtï¿½) e feladatï¿½nak ellï¿½tï¿½sï¿½hoz szï¿½ksï¿½ges felkï¿½szï¿½tï¿½s kï¿½ltsï¿½ge, ide nem ï¿½rtve az iskolai rendszerï¿½ kï¿½pzï¿½st.

Ez a rendelkezï¿½s tehï¿½t ugyanabban a kï¿½rben vonja meg az oktatï¿½si szolgï¿½ltatï¿½sok elismert kï¿½ltsï¿½geit, mint amelyek ï¿½tvï¿½llalï¿½sa miatt az Szja tv. szerint a magï¿½nszemï¿½lynek nem keletkezik adï¿½kï¿½telezettsï¿½ge.

A tï¿½rsasï¿½gi adï¿½ szempontjï¿½bï¿½l is ï¿½j tï¿½nyezï¿½, hogy az adï¿½zï¿½val munkaviszonyban nem ï¿½llï¿½, illetï¿½leg nem szemï¿½lyesen kï¿½zremï¿½kï¿½dï¿½ tag magï¿½nszemï¿½lyek iskolai rendszerï¿½ kï¿½pzï¿½sï¿½nek az adï¿½zï¿½ ï¿½ltal viselt (a nevï¿½re szï¿½mlï¿½zott, oktatï¿½si rï¿½fordï¿½tï¿½skï¿½nt elszï¿½molt) kï¿½ltsï¿½ge nem minï¿½sï¿½l kï¿½lï¿½n nevesï¿½tve elismert kï¿½ltsï¿½gnek (Tao. tv. 3. szï¿½mï¿½ mellï¿½klet B/14. pont).

Ugyanakkor az emlï¿½tett magï¿½nszemï¿½lyek iskolai rendszerï¿½ kï¿½pzï¿½si kï¿½ltsï¿½geinek a nevï¿½kre kiï¿½llï¿½tott szï¿½mlï¿½k alapjï¿½n tï¿½rtï¿½nï¿½ megtï¿½rï¿½tï¿½se ï¿½s kï¿½zterhei, mint szemï¿½lyi jellegï¿½ egyï¿½b kifizetï¿½skï¿½nt elszï¿½molt ï¿½sszeg nem nï¿½velik a tï¿½rsasï¿½gi adï¿½ alapjï¿½t, ha a magï¿½nszemï¿½lyek a Tao. tv. 3. szï¿½mï¿½ mellï¿½klet B/3. pontjï¿½ban nevesï¿½tett kï¿½rben szerepelnek.

Az egyï¿½ni vï¿½llalkozï¿½ kï¿½pzï¿½si kï¿½ltsï¿½gek cï¿½mï¿½n a kï¿½vetkezï¿½ kiadï¿½sait (nevï¿½re szï¿½lï¿½ bizonylatok alapjï¿½n) szï¿½molhatja el (Szja tv. 11. szï¿½mï¿½ mellï¿½klet)

- bï¿½rmely magï¿½nszemï¿½ly kï¿½pzï¿½se ï¿½rdekï¿½ben fizetett, igazolt kiadï¿½st, ha a kï¿½pzï¿½s a vï¿½llalkozï¿½si tevï¿½kenysï¿½gï¿½hez hasznosï¿½thatï¿½ ismeretek megszerzï¿½sï¿½t cï¿½lozza, ï¿½s ha az egyï¿½ni vï¿½llalkozï¿½ a kï¿½pzï¿½sben rï¿½szt vevï¿½ magï¿½nszemï¿½llyel a Munka Tï¿½rvï¿½nykï¿½nyve szerinti tanulmï¿½nyi szerzï¿½dï¿½st kï¿½t;

- az olyan tanulmï¿½nyok elvï¿½gzï¿½se ï¿½rdekï¿½ben felmerï¿½lt igazolt kiadï¿½st, amely a munkavï¿½llalï¿½jï¿½nak vagy sajï¿½t magï¿½nak a vï¿½llalkozï¿½si tevï¿½kenysï¿½g folytatï¿½sï¿½hoz szï¿½ksï¿½ges szakismerete megszerzï¿½sï¿½t cï¿½lozza.

(PM Jï¿½vedelemadï¿½k fï¿½osztï¿½lya 2097/2004. - APEH Adï¿½jogi fï¿½osztï¿½ly 1227232384/2004.; AEï¿½ 2004/3.)"

Udv:

Zoli

----- Original Message -----

From: Fay Csilla

To: AKTA lista

Sent: Tuesday, September 07, 2004 2:10 PM

Subject: oktatasi ktgek

Sziasztok !

A ceg be szeretne iskolazni 3 dolgozojat. Egesz pontosan az egyik masoddiplomas kepzesen venne reszt, a masik a munkajahoz kapcsolodoan egy tanfolyamon, mely egesz evben tart, a harmadiknak meg a nyelvtanfolyamat kivanja fizetni. Osszesen 19 munkavallalo van.

Elszamolhatjuk-e ezek koltsegeit, kell-e termeszetbenit fizetni ?

Maganszemelynek adokedvezmenye van-e ?

Hol tudok utananezni ?

Koszonom,

Csilla

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