{"id":32028,"date":"2024-05-20T08:16:56","date_gmt":"2024-05-20T05:16:56","guid":{"rendered":"https:\/\/legalbadger.org\/?p=32028"},"modified":"2025-03-13T17:12:07","modified_gmt":"2025-03-13T14:12:07","slug":"inaktiv-regiszter-romaniaban","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/hu\/jogi\/uzleti-jog\/inaktiv-regiszter-romaniaban\/","title":{"rendered":"Inakt\u00edv regiszter Rom\u00e1ni\u00e1ban"},"content":{"rendered":"<h2><strong>Inakt\u00edv ad\u00f3z\u00f3k nyilv\u00e1ntart\u00e1sa Rom\u00e1ni\u00e1ban \u2013 mi ez?<\/strong><\/h2>\n<p>Az inakt\u00edv\/ad\u00f3jogi szempontb\u00f3l \u00fajraaktiv\u00e1lt ad\u00f3z\u00f3k nyilv\u00e1ntart\u00e1sa az Orsz\u00e1gos Ad\u00f3hat\u00f3s\u00e1g (ANAF) \u00e1ltal vezetett nyilv\u00e1ntart\u00e1s, amely inform\u00e1ci\u00f3kat tartalmaz az inakt\u00edvnak nyilv\u00e1n\u00edtott vagy \u00fajraaktiv\u00e1lt ad\u00f3z\u00f3kr\u00f3l. Ezt a nyilv\u00e1ntart\u00e1st a rom\u00e1n ad\u00f3elj\u00e1r\u00e1si t\u00f6rv\u00e9nyk\u00f6nyv (Codul de procedur\u0103 fiscal\u0103) 92. cikke szab\u00e1lyozza, f\u0151 c\u00e9lja pedig a nyilv\u00e1noss\u00e1g t\u00e1j\u00e9koztat\u00e1sa \u00e9s az \u00e1tl\u00e1that\u00f3s\u00e1g biztos\u00edt\u00e1sa az ad\u00f3z\u00f3k jogi helyzet\u00e9r\u0151l.<\/p>\n<p>A t\u00f6rv\u00e9ny 92. cikk\u00e9nek (1) bekezd\u00e9se szerint egy jogi szem\u00e9ly vagy jogi szem\u00e9lyis\u00e9ggel nem rendelkez\u0151 szervezet inakt\u00edvnak nyilv\u00e1n\u00edthat\u00f3, \u00e9s az inaktivit\u00e1s jogk\u00f6vetkezm\u00e9nyei alkalmazand\u00f3k az al\u00e1bbi esetekben:<\/p>\n<p>a) egy napt\u00e1ri f\u00e9l\u00e9ven kereszt\u00fcl nem teljes\u00edt egyetlen t\u00f6rv\u00e9nyben el\u0151\u00edrt ad\u00f3bevall\u00e1si k\u00f6telezetts\u00e9get sem;<\/p>\n<p>b) az ad\u00f3hat\u00f3s\u00e1g \u00e1ltal v\u00e9gzett ellen\u0151rz\u00e9sek al\u00f3l kib\u00fajik, p\u00e9ld\u00e1ul olyan sz\u00e9khelyc\u00edmet jelent be, amely nem teszi lehet\u0151v\u00e9 az ad\u00f3hat\u00f3s\u00e1g sz\u00e1m\u00e1ra az azonos\u00edt\u00e1s\u00e1t;<\/p>\n<p>c) az ad\u00f3hat\u00f3s\u00e1g meg\u00e1llap\u00edtja, hogy a bejelentett sz\u00e9khelyen nem m\u0171k\u00f6dik;<\/p>\n<p>d) a c\u00e9gnyilv\u00e1ntart\u00e1sban ideiglenes m\u0171k\u00f6d\u00e9sk\u00e9ptelens\u00e9get regisztr\u00e1ltak;<\/p>\n<p>e) a v\u00e1llalkoz\u00e1s m\u0171k\u00f6d\u00e9si id\u0151tartama lej\u00e1rt;<\/p>\n<p>f) a v\u00e1llalkoz\u00e1snak nincs t\u00f6rv\u00e9nyes k\u00e9pvisel\u0151je;<\/p>\n<p>g) a bejelentett sz\u00e9khelyre vonatkoz\u00f3 b\u00e9rleti vagy tulajdonosi jogviszony id\u0151tartama lej\u00e1rt.<\/p>\n<p>A 92. cikk (1^1) bekezd\u00e9se egy kiv\u00e9telt is megfogalmaz: azok az ad\u00f3z\u00f3k, amelyek egyszer\u0171s\u00edtett cs\u0151delj\u00e1r\u00e1s alatt \u00e1llnak, felsz\u00e1mol\u00e1sra ker\u00fcltek vagy joger\u0151s feloszlat\u00e1si hat\u00e1rozat sz\u00fcletett r\u00f3luk, csak akkor nyilv\u00e1n\u00edthat\u00f3k inakt\u00edvnak, ha egy napt\u00e1ri f\u00e9l\u00e9ven kereszt\u00fcl nem teljes\u00edtik ad\u00f3bevall\u00e1si k\u00f6telezetts\u00e9geiket.<\/p>\n<p>Az inakt\u00edvv\u00e1 nyilv\u00e1n\u00edt\u00e1s az ad\u00f3hat\u00f3s\u00e1g d\u00f6nt\u00e9se alapj\u00e1n t\u00f6rt\u00e9nik, amelyet az ANAF eln\u00f6k\u00e9nek rendelete szab\u00e1lyoz. A hat\u00e1rozatot k\u00f6zlik az \u00e9rintett ad\u00f3z\u00f3val (92. cikk (4) bekezd\u00e9s).<\/p>\n<p>Az inakt\u00edvv\u00e1 nyilv\u00e1n\u00edt\u00e1s harmadik szem\u00e9lyekkel szemben a nyilv\u00e1ntart\u00e1sba v\u00e9tel k\u00f6vetkez\u0151 napj\u00e1t\u00f3l l\u00e9p hat\u00e1lyba.<\/p>\n<p>Ez a nyilv\u00e1ntart\u00e1s nyilv\u00e1nos \u00e9s el\u00e9rhet\u0151 az ANAF hivatalos honlapj\u00e1n, az illet\u00e9kes ad\u00f3hat\u00f3s\u00e1g pedig legfeljebb 5 napon bel\u00fcl r\u00f6gz\u00edti az adatokat a d\u00f6nt\u00e9s k\u00f6zl\u00e9s\u00e9t k\u00f6vet\u0151en.<\/p>\n<p>A rom\u00e1niai inakt\u00edv\/ad\u00f3jogi szempontb\u00f3l \u00fajraaktiv\u00e1lt ad\u00f3z\u00f3k nyilv\u00e1ntart\u00e1sa az al\u00e1bbi inform\u00e1ci\u00f3kat tartalmazza:<\/p>\n<p>a) az ad\u00f3z\u00f3 azonos\u00edt\u00f3 adatai;<\/p>\n<p>b) az inakt\u00edvv\u00e1 nyilv\u00e1n\u00edt\u00e1s d\u00e1tuma;<\/p>\n<p>c) az \u00fajraaktiv\u00e1l\u00e1s d\u00e1tuma;<\/p>\n<p>d) az illet\u00e9kes ad\u00f3hat\u00f3s\u00e1g megnevez\u00e9se, amely az inakt\u00edvv\u00e1 nyilv\u00e1n\u00edt\u00e1si vagy \u00fajraaktiv\u00e1l\u00e1si hat\u00e1rozatot kiadta;<\/p>\n<p>e) egy\u00e9b megjegyz\u00e9sek.<\/p>\n<figure id=\"attachment_1980\" aria-describedby=\"caption-attachment-1980\" style=\"width: 768px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1980\" src=\"https:\/\/legalbadger.org\/wp-content\/uploads\/2024\/04\/anaf-768x528-_1_.webp\" alt=\"ANAF\" width=\"768\" height=\"528\" srcset=\"https:\/\/legalbadger.org\/wp-content\/uploads\/2024\/04\/anaf-768x528-_1_.webp 768w, https:\/\/legalbadger.org\/wp-content\/uploads\/2024\/04\/anaf-768x528-_1_-600x413.webp 600w, https:\/\/legalbadger.org\/wp-content\/uploads\/2024\/04\/anaf-768x528-_1_-300x206.webp 300w, https:\/\/legalbadger.org\/wp-content\/uploads\/2024\/04\/anaf-768x528-_1_-611x420.webp 611w, https:\/\/legalbadger.org\/wp-content\/uploads\/2024\/04\/anaf-768x528-_1_-150x103.webp 150w, https:\/\/legalbadger.org\/wp-content\/uploads\/2024\/04\/anaf-768x528-_1_-218x150.webp 218w, https:\/\/legalbadger.org\/wp-content\/uploads\/2024\/04\/anaf-768x528-_1_-696x479.webp 696w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><figcaption id=\"caption-attachment-1980\" class=\"wp-caption-text\">Fot\u00f3: brasovstiri.ro<\/figcaption><\/figure>\n<h3><strong>Inakt\u00edv ad\u00f3z\u00f3k nyilv\u00e1ntart\u00e1sa Rom\u00e1ni\u00e1ban\u00a0\u2013 hol ellen\u0151rizhet\u0151?<\/strong><\/h3>\n<p>Az inakt\u00edv\/ad\u00f3jogi szempontb\u00f3l \u00fajraaktiv\u00e1lt ad\u00f3z\u00f3k nyilv\u00e1ntart\u00e1sa az Orsz\u00e1gos Ad\u00f3hat\u00f3s\u00e1g (ANAF) \u00e1ltal vezetett, fontos ad\u00f3\u00fcgyi adatb\u00e1zis, amely inform\u00e1ci\u00f3kat biztos\u00edt az ad\u00f3z\u00f3k p\u00e9nz\u00fcgyi st\u00e1tusz\u00e1r\u00f3l. A k\u00f6z\u00e9rthet\u0151s\u00e9g \u00e9s az \u00e1tl\u00e1that\u00f3s\u00e1g \u00e9rdek\u00e9ben az ANAF lehet\u0151v\u00e9 teszi ennek az adatb\u00e1zisnak az online el\u00e9r\u00e9s\u00e9t.<\/p>\n<p>A rom\u00e1n ad\u00f3elj\u00e1r\u00e1si t\u00f6rv\u00e9nyk\u00f6nyv 92. cikk\u00e9nek (11) bekezd\u00e9se \u00e9rtelm\u00e9ben a nyilv\u00e1ntart\u00e1s nyilv\u00e1nos, \u00e9s az ANAF hivatalos weboldal\u00e1n \u00e9rhet\u0151 el. Ennek k\u00f6sz\u00f6nhet\u0151en b\u00e1rki egyszer\u0171en \u00e9s gyorsan ellen\u0151rizheti egy adott ad\u00f3z\u00f3 st\u00e1tusz\u00e1t an\u00e9lk\u00fcl, hogy szem\u00e9lyesen kellene felkeresnie az ad\u00f3hat\u00f3s\u00e1got vagy \u00edr\u00e1sbeli k\u00e9r\u00e9st kellene beny\u00fajtania.<\/p>\n<p>Egy ad\u00f3z\u00f3 vagy v\u00e1llalkoz\u00e1s inakt\u00edv st\u00e1tusz\u00e1nak ellen\u0151rz\u00e9se egyszer\u0171:<\/p>\n<p>1. L\u00e9pjen be az Orsz\u00e1gos Ad\u00f3hat\u00f3s\u00e1g hivatalos weboldal\u00e1ra: https:\/\/www.anaf.ro\/inactivi\/.<\/p>\n<p>2. A nyilv\u00e1ntart\u00e1s keres\u0151oldal\u00e1n adja meg a keresett ad\u00f3z\u00f3 nev\u00e9t vagy ad\u00f3azonos\u00edt\u00f3 sz\u00e1m\u00e1t (CIF).<\/p>\n<p>3. Kattintson a keres\u00e9s gombra, \u00e9s a rendszer azonnal megjelen\u00edti az eredm\u00e9nyeket.<\/p>\n<p>Ha a keresett ad\u00f3z\u00f3 szerepel a nyilv\u00e1ntart\u00e1sban, a k\u00f6vetkez\u0151 inform\u00e1ci\u00f3k lesznek el\u00e9rhet\u0151k: az inakt\u00edvv\u00e1 nyilv\u00e1n\u00edt\u00e1s d\u00e1tuma, az esetleges \u00fajraaktiv\u00e1l\u00e1s d\u00e1tuma, valamint egy\u00e9b relev\u00e1ns megjegyz\u00e9sek.<\/p>\n<p>Fontos megjegyezni, hogy a 92. cikk (12) bekezd\u00e9se szerint az inakt\u00edv\/ad\u00f3jogi szempontb\u00f3l \u00fajraaktiv\u00e1lt ad\u00f3z\u00f3k nyilv\u00e1ntart\u00e1s\u00e1ba t\u00f6rt\u00e9n\u0151 bejegyz\u00e9st az illet\u00e9kes ad\u00f3hat\u00f3s\u00e1g v\u00e9gzi, a hat\u00e1rozat k\u00f6zl\u00e9s\u00e9t k\u00f6vet\u0151en legfeljebb 5 napon bel\u00fcl. Ez biztos\u00edtja, hogy a weboldalon el\u00e9rhet\u0151 inform\u00e1ci\u00f3k naprak\u00e9szek legyenek, \u00e9s pontosan t\u00fckr\u00f6zz\u00e9k az ad\u00f3z\u00f3k p\u00e9nz\u00fcgyi helyzet\u00e9t.<\/p>\n<p>Az online hozz\u00e1f\u00e9r\u00e9s lehet\u0151s\u00e9ge el\u0151nyt jelent mind az \u00e1llami hat\u00f3s\u00e1gok, mind a mag\u00e1nszem\u00e9lyek sz\u00e1m\u00e1ra. Ez az int\u00e9zked\u00e9s cs\u00f6kkenti a b\u00fcrokr\u00e1ci\u00e1t, megk\u00f6nny\u00edti az ad\u00f3z\u00f3k st\u00e1tusz\u00e1nak ellen\u0151rz\u00e9s\u00e9t, \u00e9s n\u00f6veli az ad\u00f3fizet\u00e9si fegyelem betart\u00e1s\u00e1t. Az\u00e1ltal, hogy az ANAF k\u00f6zz\u00e9teszi ezt a nyilv\u00e1ntart\u00e1st, hozz\u00e1j\u00e1rul az ad\u00f3rendszer \u00e1tl\u00e1that\u00f3s\u00e1g\u00e1hoz \u00e9s az \u00e1llampolg\u00e1rok megb\u00edzhat\u00f3 t\u00e1j\u00e9koztat\u00e1s\u00e1hoz.<\/p>\n<p>\u00d6sszegz\u00e9sk\u00e9nt, az inakt\u00edv\/ad\u00f3jogi szempontb\u00f3l \u00fajraaktiv\u00e1lt ad\u00f3z\u00f3k nyilv\u00e1ntart\u00e1sa k\u00f6nnyen ellen\u0151rizhet\u0151 az Orsz\u00e1gos Ad\u00f3hat\u00f3s\u00e1g (ANAF) hivatalos weboldal\u00e1n, a https:\/\/www.anaf.ro\/inactivi\/ c\u00edmen.<\/p>\n<p>Ez az elektronikus eszk\u00f6z gyors \u00e9s \u00e1tl\u00e1that\u00f3 hozz\u00e1f\u00e9r\u00e9st biztos\u00edt az ad\u00f3z\u00f3k p\u00e9nz\u00fcgyi st\u00e1tusz\u00e1val kapcsolatos alapvet\u0151 inform\u00e1ci\u00f3khoz, \u00e9s egyike azoknak az ANAF \u00e1ltal bevezetett int\u00e9zked\u00e9seknek, amelyek c\u00e9lja a jobb kommunik\u00e1ci\u00f3 \u00e9s egy\u00fcttm\u0171k\u00f6d\u00e9s az ad\u00f3z\u00f3k \u00e9s az ad\u00f3hat\u00f3s\u00e1g k\u00f6z\u00f6tt.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Inakt\u00edv ad\u00f3z\u00f3k nyilv\u00e1ntart\u00e1sa Rom\u00e1ni\u00e1ban \u2013 mi ez? Az inakt\u00edv\/ad\u00f3jogi szempontb\u00f3l \u00fajraaktiv\u00e1lt ad\u00f3z\u00f3k nyilv\u00e1ntart\u00e1sa az Orsz\u00e1gos Ad\u00f3hat\u00f3s\u00e1g (ANAF) \u00e1ltal vezetett nyilv\u00e1ntart\u00e1s, amely inform\u00e1ci\u00f3kat tartalmaz az inakt\u00edvnak nyilv\u00e1n\u00edtott vagy \u00fajraaktiv\u00e1lt ad\u00f3z\u00f3kr\u00f3l. Ezt a nyilv\u00e1ntart\u00e1st a rom\u00e1n ad\u00f3elj\u00e1r\u00e1si t\u00f6rv\u00e9nyk\u00f6nyv (Codul de procedur\u0103 fiscal\u0103) 92. cikke szab\u00e1lyozza, f\u0151 c\u00e9lja pedig a nyilv\u00e1noss\u00e1g t\u00e1j\u00e9koztat\u00e1sa \u00e9s az \u00e1tl\u00e1that\u00f3s\u00e1g biztos\u00edt\u00e1sa az ad\u00f3z\u00f3k [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":32030,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":""},"categories":[391,387],"tags":[],"ppma_author":[119],"class_list":["post-32028","post","type-post","status-publish","format-standard","has-post-thumbnail","category-adojog","category-uzleti-jog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Inakt\u00edv regiszter Rom\u00e1ni\u00e1ban - Legal Badger<\/title>\n<meta name=\"description\" content=\"Inakt\u00edv regiszter Rom\u00e1ni\u00e1ban\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalbadger.org\/hu\/jogi\/uzleti-jog\/inaktiv-regiszter-romaniaban\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Inakt\u00edv regiszter Rom\u00e1ni\u00e1ban - 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