Sziasztok! Toltogetem a 0708-ast osztalekkal kapcsolatban.
A 10%-os osztalekot kiszamoltuk, levontuk, befizetjuk, bevalljuk. A targyevi eredmeny csak annyi lett (tevekenyseget szunetelo cegnel), hogy a 25%-os osztalek osszege szemelyenkent (beltag, kultag) nem eri el a 100 Ft-ot. Ilyen estben ugye nem kell befizetni az SZJA-t... Most elgondolkodtam a 0708-as kitoltesenel, mert beirtam az M-es nyomtatvanyra a targyevi osztalekot is a 97 Ft SZJA-val es a C oszlopban jeleztem, hogy nincs levonva a ceg altal. Igy viszont megis kotelezettsegkent jelenik meg a dolgozonal. Azon gondolkodom, hogy vajon megis ossze kell vonni a 10%-os osztalek adojaval es akkor a 100 Ft alatti osszeg is megfizetendo lesz. Hogy is van ez? A 25%-os osztalekra juto egeszsegugyi hj viszont tenyleg 100 Ft alatt van, mivel a 10%-os osztaleknak nincs ilyen adokotelezettsege, szerintem ezt se vallani se fizetni senkinek nem kell. Koszi a tanacsot elore is. Agi ***************************************************************************** This e-mail contains confidential information and is intended solely for use by the individual named or entity to whom it is addressed. Please notify the sender and [EMAIL PROTECTED] immediately by e-mail if you have received this e-mail by mistake and delete this e-mail from your system. If you are not the named addressee, you are notified that disclosing, copying, distributing or taking any action in reliance on the contents of this information is strictly prohibited. Aviagen accepts no liability for the content of this e-mail and any consequences of actions taken in reliance on the contents, unless that information is subsequently confirmed in writing. Any views, opinions or actions presented in this e-mail are solely the author's and have not been approved by Aviagen. Any defamatory statements or infringing communication is contrary to Aviagen policy and outside the scope of the employment of the individual concerned. No employee or agent is authorized to conclude any binding agreement on behalf of Aviagen with another party by e-mail. Aviagen has taken reasonable precautions to ensure no viruses are present in this e-mail, but cannot accept responsibility for any loss or damage arising from the use of this e-mail or attachments. *****************************************************************************
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