Módosulnak a Nemzetgazdasági Minisztérium (NGM) egyes, a Nemzeti Adó- és Vámhivatal (NAV) tevékenységével összefüggő rendeletei, a szaktárca jogszabálytervezetét hétfőn tették közzé a kormány honlapján.
A módosítási javaslat többek között az adózás rendjéről szóló törvény módosításához és a NAV átszervezéséhez igazodó pontosításokat tartalmaz.
A tervezet szerint a közösségi közlekedési szolgáltatást nyújtó adóalanyok online pénztárgép használati kötelezettség alóli felmentését a szabályozó a kellő felkészülési idő biztosítása érdekében 2017. december 31. helyett 2018. december 31-ig engedi.
A vámhatóság által raktározott áruk esetében a raktározásért fizetendő díj megkezdett 10 kilogrammonként és naponként 200 forint. Raktárdíjat csak akkor kell felszámítani, ha annak számított értéke meghaladja a 2000 forintot. Mentesek a raktárdíj megfizetése alól az eljáró vámszerv rendelkezése alapján értékesített vagy megsemmisített áruk az értékesítés vagy a megsemmisítés elrendelésének a napjától. Mentesek lesznek a diplomáciai és konzuli képviseletek, a nemzetközi szervezetek, továbbá ezek személyzetének tagjai és családtagjai használatára érkező, illetve az általuk külföldi rendeltetéssel feladott áruk is a beraktározás napjától számított ötödik napig.
A tervezet pontosítja a vámmentes vámeljárásra jogosító engedély visszavonásának feltételeit, így vissza kell vonni az engedélyt, ha a kérelmező annak kiadásától számítva két éven belül az engedélyben megadott jogcímen nem kezdeményez vámmentes vámkezelést.
A tervezet az áruk TIR-igazolvánnyal történő nemzetközi fuvarozására vonatkozó vámegyezmény végrehajtásáról szóló NGM rendelet módosításával a TIR-igazolványonként elfogadható garanciaösszeget 60 ezer euróról 100 ezer euróra emeli.
A tervezet mellékletei a NAV-nál rendszeresíthető kényszerítő eszközök típusait és fajtáinak aktualizált listáját tartalmazzák, valamint a nemzetgazdasági miniszter feladat- és hatáskörét érintően pontosítják a nemzetbiztonsági ellenőrzés alá eső személyi kört.
A teljes tervezet itt érhető el.
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