{"id":92159,"date":"2022-08-18T09:12:14","date_gmt":"2022-08-18T07:12:14","guid":{"rendered":"https:\/\/semmelweis.hu\/gfi\/?p=92159"},"modified":"2022-08-18T09:12:14","modified_gmt":"2022-08-18T07:12:14","slug":"vasarlasi-eloleg-felvetelenek-es-elszamolasanak-rendje-iktsz-5551-16-gfipui-2022","status":"publish","type":"post","link":"https:\/\/semmelweis.hu\/gfi\/2022\/08\/18\/vasarlasi-eloleg-felvetelenek-es-elszamolasanak-rendje-iktsz-5551-16-gfipui-2022\/","title":{"rendered":"V\u00e1s\u00e1rl\u00e1si el\u0151leg felv\u00e9tel\u00e9nek \u00e9s elsz\u00e1mol\u00e1s\u00e1nak rendje   Iktsz: 5551-16\/GFIP\u00dcI\/2022"},"content":{"rendered":"<p><strong>T\u00c1J\u00c9KOZTAT\u00d3<\/strong><\/p>\n<p><strong>az Egyetem szervezeti egys\u00e9gei vezet\u0151inek \u00e9s a gazdas\u00e1gi \u00fcgyek\u00e9rt felel\u0151s vezet\u0151inek<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong>A Semmelweis Egyetem Sz\u00e1mviteli Politik\u00e1j\u00e1nak III. k\u00f6nyvek\u00e9nt 2022. j\u00fanius 14-i hat\u00e1llyal kiad\u00e1sra ker\u00fclt a P\u00e9nzkezel\u00e9si Szab\u00e1lyzat, amelynek 2.9.9.1 pontja tartalmazza a szervezeti egys\u00e9gek v\u00e1s\u00e1rl\u00e1si el\u0151leg felv\u00e9tel\u00e9nek \u00e9s elsz\u00e1mol\u00e1s\u00e1nak rendj\u00e9t.<\/p>\n<p>K\u00e9rem az abban foglaltak betart\u00e1s\u00e1t, k\u00fcl\u00f6n\u00f6s tekintettel a (6) \u00e9s (14) bekezd\u00e9sben foglaltakra.<\/p>\n<p><em>(6) A kiadott el\u0151leggel az azt felvev\u0151 munkav\u00e1llal\u00f3nak legk\u00e9s\u0151bb a felv\u00e9telt k\u00f6vet\u0151 25 napt\u00e1ri napon bel\u00fcl el kell sz\u00e1molnia. Ett\u0151l elt\u00e9rni a p\u00e9nz\u00fcgyi igazgat\u00f3 el\u0151zetes \u00edr\u00e1sos enged\u00e9ly\u00e9vel lehet, amely nem haladhatja meg az el\u0151leg felv\u00e9tel\u00e9t k\u00f6vet\u0151 30 napt\u00e1ri napot. Harminc napon t\u00fali elsz\u00e1mol\u00e1s eset\u00e9n a szem\u00e9lyi j\u00f6vedelemad\u00f3r\u00f3l sz\u00f3l\u00f3 1995. \u00e9vi CXVII. t\u00f6rv\u00e9ny 72. \u00a7 el\u0151\u00edr\u00e1sait kell alkalmazni.<\/em><\/p>\n<p><em>\u00a0<\/em><em>(14) Amennyiben a munkav\u00e1llal\u00f3 saj\u00e1t hib\u00e1j\u00e1b\u00f3l nem sz\u00e1mol el az el\u0151leggel, az ebb\u0151l ered\u0151 k\u00f6zterheket k\u00f6teles az Egyetem r\u00e9sz\u00e9re megt\u00e9r\u00edteni.<\/em><\/p>\n<p>Budapest, 2022. 07. 11.<\/p>\n<p>&nbsp;<\/p>\n<p>Tisztelettel:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Reif L\u00e1szl\u00f3n\u00e9 p\u00e9nz\u00fcgyi igazgat\u00f3<\/p>\n<p><a href=\"https:\/\/semmelweis.hu\/gfi\/files\/2022\/08\/Tajekoztato_elolegelszamolas-idotartamanak-szabalyai.pdf\">T\u00e1j\u00e9koztat\u00f3_el\u0151legelsz\u00e1mol\u00e1s id\u0151tartam\u00e1nak szab\u00e1lyai<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00c1J\u00c9KOZTAT\u00d3 az Egyetem szervezeti egys\u00e9gei vezet\u0151inek \u00e9s a gazdas\u00e1gi \u00fcgyek\u00e9rt felel\u0151s vezet\u0151inek \u00a0 \u00a0A Semmelweis Egyetem Sz\u00e1mviteli Politik\u00e1j\u00e1nak III. k\u00f6nyvek\u00e9nt 2022. j\u00fanius 14-i hat\u00e1llyal kiad\u00e1sra ker\u00fclt a P\u00e9nzkezel\u00e9si Szab\u00e1lyzat, amelynek 2.9.9.1 pontja tartalmazza a szervezeti egys\u00e9gek v\u00e1s\u00e1rl\u00e1si el\u0151leg felv\u00e9tel\u00e9nek \u00e9s elsz\u00e1mol\u00e1s\u00e1nak rendj\u00e9t. K\u00e9rem az abban foglaltak betart\u00e1s\u00e1t, k\u00fcl\u00f6n\u00f6s tekintettel a (6) \u00e9s (14) bekezd\u00e9sben foglaltakra. &hellip;<\/p>\n","protected":false},"author":101489,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[10],"class_list":["post-92159","post","type-post","status-publish","format-standard","hentry","category-hirek","tag-penzugy"],"acf":[],"_links":{"self":[{"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/posts\/92159","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/users\/101489"}],"replies":[{"embeddable":true,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/comments?post=92159"}],"version-history":[{"count":2,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/posts\/92159\/revisions"}],"predecessor-version":[{"id":92162,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/posts\/92159\/revisions\/92162"}],"wp:attachment":[{"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/media?parent=92159"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/categories?post=92159"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/tags?post=92159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}