{"id":2720,"date":"2020-12-23T20:21:16","date_gmt":"2020-12-23T20:21:16","guid":{"rendered":"http:\/\/www.gadoros.hu\/?post_type=blog_post&#038;p=2720"},"modified":"2020-12-23T20:21:32","modified_gmt":"2020-12-23T20:21:32","slug":"2720","status":"publish","type":"blog_post","link":"http:\/\/gadoros.hu\/?blog_post=2720","title":{"rendered":""},"content":{"rendered":"\n<h1 class=\"wp-block-heading\" style=\"text-align:center\"><strong>T\u00e1j\u00e9koztat\u00e1s\na 2021. \u00e9vi HIPA \u00e9s G\u00e9pj\u00e1rm\u0171ad\u00f3 v\u00e1ltoz\u00e1sokkal kapcsolatban<\/strong><\/h1>\n\n\n\n<!--more-->\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u><em>Ipar\u0171z\u00e9si ad\u00f3t \u00e9rint\u0151 v\u00e1ltoz\u00e1s<\/em><\/u><\/strong><\/h2>\n\n\n\n<p>Az egyes ad\u00f3t\u00f6rv\u00e9nyek m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 2020. \u00e9vi CXVIII. t\u00f6rv\u00e9ny rendelkez\u00e9seinek hat\u00e1lybal\u00e9p\u00e9s\u00e9t k\u00f6vet\u0151en (2021. 01. 01-t\u0151l) az ad\u00f3z\u00f3 a helyi ipar\u0171z\u00e9si ad\u00f3r\u00f3l sz\u00f3l\u00f3 ad\u00f3bevall\u00e1si k\u00f6telezetts\u00e9g\u00e9t \u2013 ide\u00e9rtve az ad\u00f3bevall\u00e1s kijav\u00edt\u00e1s\u00e1t \u00e9s az \u00f6nellen\u0151rz\u00e9ssel val\u00f3 helyesb\u00edt\u00e9st \u2013 \u00e9s az ad\u00f3el\u0151legr\u0151l sz\u00f3l\u00f3 bevall\u00e1si k\u00f6telezetts\u00e9g\u00e9t <u>kiz\u00e1r\u00f3lag az \u00e1llami ad\u00f3hat\u00f3s\u00e1ghoz elektronikus \u00faton,<\/u> az \u00e1llami ad\u00f3hat\u00f3s\u00e1g \u00e1ltal rendszeres\u00edtett elektronikus nyomtatv\u00e1nyon teljes\u00edtheti.<\/p>\n\n\n\n<p>Az egy\u00e9ni v\u00e1llalkoz\u00f3nak nem min\u0151s\u00fcl\u0151 mag\u00e1nszem\u00e9ly v\u00e1llalkoz\u00f3 a helyi ipar\u0171z\u00e9si ad\u00f3r\u00f3l sz\u00f3l\u00f3 bevall\u00e1s\u00e1t pap\u00edralapon, az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1ghoz is teljes\u00edtheti.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><u><em>G\u00e9pj\u00e1rm\u0171ad\u00f3t \u00e9rint\u0151 v\u00e1ltoz\u00e1s<\/em><\/u><\/strong><\/h2>\n\n\n\n<p>Az egyes ad\u00f3t\u00f6rv\u00e9nyek m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 2020. \u00e9vi CXVIII. t\u00f6rv\u00e9ny 101. \u00a7-a alapj\u00e1n <u>2021. janu\u00e1r 1-j\u00e9t\u0151l az \u00e1llami ad\u00f3hat\u00f3s\u00e1g<\/u>-Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) -veszi \u00e1t a g\u00e9pj\u00e1rm\u0171ad\u00f3val kapcsolatos feladatokat. A v\u00e1ltoz\u00e1s a g\u00e9pj\u00e1rm\u0171-\u00fczembentart\u00f3kat, a tulajdonosokat nem \u00e9rinti, plusz teend\u0151j\u00fck nem lesz.<\/p>\n\n\n\n<p>Az els\u0151 r\u00e9szletet m\u00e1rcius 15-e helyett el\u00e9g \u00e1prilis 15-\u00e9ig befizetni.<\/p>\n\n\n\n<p>\u00c9v elej\u00e9n a NAV minden \u00e9rintettnek hat\u00e1rozatot k\u00fcld a fizetend\u0151 ad\u00f3r\u00f3l, az aktu\u00e1lis fizet\u00e9si hat\u00e1rid\u0151kr\u0151l \u00e9s az \u00faj g\u00e9pj\u00e1rm\u0171ad\u00f3-bev\u00e9teli sz\u00e1ml\u00e1r\u00f3l.<\/p>\n\n\n\n<p>A v\u00e1ltoz\u00e1sok nem befoly\u00e1solj\u00e1k a g\u00e9pj\u00e1rm\u0171ad\u00f3 al\u00f3li mentess\u00e9geket. A 2020. december 31-\u00e9n fenn\u00e1ll\u00f3 ad\u00f3mentess\u00e9get \u00e9s sz\u00fcneteltet\u00e9st az \u00f6nkorm\u00e1nyzatok adatszolg\u00e1ltat\u00e1sa alapj\u00e1n a NAV hivatalb\u00f3l, automatikusan veszi figyelembe az ad\u00f3 kivet\u00e9s\u00e9n\u00e9l.<\/p>\n\n\n\n<p>A <u>2020. december 31-\u00e9ig<\/u> keletkezett, v\u00e1ltozott vagy megsz\u0171nt ad\u00f3k\u00f6telezetts\u00e9ggel kapcsolatos k\u00e9rd\u00e9sekkel tov\u00e1bbra is az <u>\u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1gokhoz<\/u> lehet fordulni.<\/p>\n\n\n\n<p style=\"text-align:right\">Polg\u00e1rmesteri Hivatal <\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00e1j\u00e9koztat\u00e1s a 2021. \u00e9vi HIPA \u00e9s G\u00e9pj\u00e1rm\u0171ad\u00f3 v\u00e1ltoz\u00e1sokkal kapcsolatban<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","template":"","tags":[],"blog-category":[28],"_links":{"self":[{"href":"http:\/\/gadoros.hu\/index.php?rest_route=\/wp\/v2\/blog_post\/2720"}],"collection":[{"href":"http:\/\/gadoros.hu\/index.php?rest_route=\/wp\/v2\/blog_post"}],"about":[{"href":"http:\/\/gadoros.hu\/index.php?rest_route=\/wp\/v2\/types\/blog_post"}],"author":[{"embeddable":true,"href":"http:\/\/gadoros.hu\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"http:\/\/gadoros.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2720"}],"wp:attachment":[{"href":"http:\/\/gadoros.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2720"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/gadoros.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2720"},{"taxonomy":"blog-category","embeddable":true,"href":"http:\/\/gadoros.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fblog-category&post=2720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}