{"id":169,"date":"2015-12-28T02:42:53","date_gmt":"2015-12-28T01:42:53","guid":{"rendered":"http:\/\/www.whisperingtree.hu\/blog\/?p=169"},"modified":"2015-12-28T02:50:44","modified_gmt":"2015-12-28T01:50:44","slug":"fellelegezhetunk-adovaltozasok-2016","status":"publish","type":"post","link":"https:\/\/www.whisperingtree.hu\/blog\/fellelegezhetunk-adovaltozasok-2016\/","title":{"rendered":"Fell\u00e9legezhet\u00fcnk: Ad\u00f3v\u00e1ltoz\u00e1sok 2016"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>V\u00e9gre fell\u00e9legezhet\u00fcnk! A 2016-os ad\u00f3t\u00f6rv\u00e9nyek d\u00f6nt\u0151en kedvez\u0151 v\u00e1ltoz\u00e1sokat tartalmaznak. Az al\u00e1bbiakban \u00f6sszefoglaltuk a kiemelked\u0151 ad\u00f3jogszab\u00e1lyok f\u0151bb m\u00f3dos\u00edt\u00e1sait.<\/p>\n<h2>Szem\u00e9lyi j\u00f6vedelemad\u00f3<\/h2>\n<h3>SZJA m\u00e9rt\u00e9ke<\/h3>\n<p>A szem\u00e9lyi j\u00f6vedelemad\u00f3 m\u00e9rt\u00e9ke <strong>16%-r\u00f3l 15%-ra cs\u00f6kken!<\/strong><\/p>\n<h3>SZJA Kedvezm\u00e9nyek v\u00e1ltoz\u00e1sa<\/h3>\n<p>Ezzel egy\u00fctt a csal\u00e1di kedvezm\u00e9nyn\u00e9l \u00e9rv\u00e9nyes\u00edthet\u0151 ad\u00f3alap-cs\u00f6kkent\u00e9s is v\u00e1ltozik oly m\u00f3don, hogy a kedvezm\u00e9ny ad\u00f3ban kifejezett \u00e9rt\u00e9ke ne cs\u00f6kkenjen. <strong>A k\u00e9tgyermekesek kedvezm\u00e9nye havi 2 500 Ft-tal, 12\u00a0500 Ft-ra n\u00f6vekszik.<\/strong><\/p>\n<p>Az els\u0151 h\u00e1zasok kedvezm\u00e9nye <strong>31\u00a0250 Ft-r\u00f3l 33\u00a0335 Ft-ra emelkedik<\/strong>.<\/p>\n<h3>Ing\u00f3s\u00e1g \u00e9rt\u00e9kes\u00edt\u00e9se<\/h3>\n<p>Az ing\u00f3 vagyont\u00e1rgyak \u00e1truh\u00e1z\u00e1s\u00e1b\u00f3l sz\u00e1rmaz\u00f3 j\u00f6vedelem ad\u00f3j\u00e1b\u00f3l <strong>nem kell megfizetni a 30\u00a0000 Ft-ot <\/strong>meg nem halad\u00f3 r\u00e9szt. Kor\u00e1bban ez az \u00f6sszeg 32\u00a0000 Ft volt.<\/p>\n<h3>SZJA bevall\u00e1s tervezet<\/h3>\n<p>\u00daj int\u00e9zm\u00e9ny az <strong>ad\u00f3bevall\u00e1si tervezet<\/strong>, amelyet az Ad\u00f3hat\u00f3s\u00e1g els\u0151 alkalommal 2017-ben fog elk\u00e9sz\u00edteni a 2016-os ad\u00f3\u00e9vr\u0151l. Ennek l\u00e9nyege, hogy amennyiben az ad\u00f3z\u00f3 nem egy\u00e9ni v\u00e1llalkoz\u00f3 vagy mez\u0151gazdas\u00e1gi \u0151stermel\u0151, \u00e9s nem k\u00e9r munk\u00e1ltat\u00f3i ad\u00f3meg\u00e1llap\u00edt\u00e1st, vagy nem tett bevall\u00e1si nyilatkozatot \u00e9s rendelkezik \u00dcgyf\u00e9lkapuval, akkor k\u00fcl\u00f6n k\u00e9r\u00e9s n\u00e9lk\u00fcl is \u00f6ssze\u00e1ll\u00edtja a NAV a bevall\u00e1st. Ezt m\u00e1rcius 15-ig kik\u00fcldi az ad\u00f3z\u00f3nak, amennyiben az ad\u00f3z\u00f3 ezt vitatja, akkor a bevall\u00e1st az 53-as nyomtatv\u00e1nyon m\u00e1jus 20-ig kell beny\u00fajtania.<\/p>\n<h2>\u00c1ltal\u00e1nos forgalmi ad\u00f3<\/h2>\n<p>A legfontosabb v\u00e1ltoz\u00e1sok az id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletek sz\u00e1ml\u00e1z\u00e1s\u00e1nak ter\u00fclet\u00e9n lesz.<\/p>\n<h3>Teljes\u00edt\u00e9s id\u0151pontja az id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletek eset\u00e9ben<\/h3>\n<p>F\u0151szab\u00e1lyk\u00e9nt az ad\u00f3fizet\u00e9s az elsz\u00e1mol\u00e1ssal vagy fizet\u00e9ssel \u00e9rintett id\u0151szak utols\u00f3 napj\u00e1n keletkezik.<\/p>\n<p>Ett\u0151l elt\u00e9r\u0151en, az ad\u00f3fizet\u00e9s keletkez\u00e9s\u00e9nek id\u0151pontja:<\/p>\n<ul>\n<li>A sz\u00e1mla, nyugta ki\u00e1ll\u00edt\u00e1s\u00e1nak id\u0151pontja, ha a sz\u00e1mla vagy a nyugta kibocs\u00e1t\u00e1sa \u00e9s a fizet\u00e9s esed\u00e9kess\u00e9ge megel\u0151zi az elsz\u00e1mol\u00e1si id\u0151szak v\u00e9g\u00e9t<\/li>\n<li>A fizet\u00e9s esed\u00e9kess\u00e9ge, de legk\u00e9s\u0151bb az \u00e9rintett elsz\u00e1mol\u00e1si id\u0151szak v\u00e9g\u00e9t\u0151l sz\u00e1m\u00edtott 60-dik nap, ha a fizet\u00e9s esed\u00e9kess\u00e9ge az elsz\u00e1mol\u00e1s id\u0151szak utols\u00f3 napj\u00e1t k\u00f6vet\u0151 id\u0151pontra esik<\/li>\n<\/ul>\n<p><strong>K\u00f6nyvviteli, k\u00f6nyvvizsg\u00e1lati, ad\u00f3tan\u00e1csad\u00e1si szolg\u00e1ltat\u00e1sok<\/strong> sz\u00e1ml\u00e1z\u00e1sa eset\u00e9n a fenti szab\u00e1lyok csup\u00e1n annyiban m\u00f3dosulnak, hogy a teljes\u00edt\u00e9s legfeljebb az elsz\u00e1mol\u00e1si id\u0151szakot k\u00f6vet\u0151 <strong>30-dik<\/strong> napra eshet<\/p>\n<h2>Illet\u00e9kmentess\u00e9g<\/h2>\n<p>T\u00f6bb elj\u00e1r\u00e1s is t\u00e1rgyi illet\u00e9kmentes lesz 2016 janu\u00e1r 1-t\u0151l:<\/p>\n<ul>\n<li>A hat\u00f3s\u00e1gi erk\u00f6lcsi bizony\u00edtv\u00e1ny \u00e9vente 4 alkalommal<\/li>\n<li>A v\u00e1llalkoz\u00f3i igazolv\u00e1nnyal, m\u0171k\u00f6d\u00e9si enged\u00e9llyel kapcsolatos elj\u00e1r\u00e1s<\/li>\n<li>A szem\u00e9lyi \u00e9s a lakc\u00edmk\u00e1rtya<\/li>\n<li>Csal\u00e1di \u00e1llapot vagy n\u00e9vv\u00e1ltoz\u00e1s miatti elj\u00e1r\u00e1s<\/li>\n<li>Az ellopott okm\u00e1nyok p\u00f3tl\u00e1s\u00e1ra vonatkoz\u00f3 elj\u00e1r\u00e1s<\/li>\n<li>A mozg\u00e1skorl\u00e1tozott szem\u00e9lyek parkol\u00e1si igazolv\u00e1ny\u00e1val kapcsolatos elj\u00e1r\u00e1s<\/li>\n<li>Az oktat\u00e1si igazolv\u00e1ny ki\u00e1ll\u00edt\u00e1sa<\/li>\n<li>A mez\u0151gazdas\u00e1gi \u00e9s erd\u00e9szeti g\u00e9pkezel\u0151i jogos\u00edtv\u00e1ny ki\u00e1ll\u00edt\u00e1sa<\/li>\n<li>A n\u00e9p iparm\u0171v\u00e9szeti igazolv\u00e1nnyal kapcsolatos elj\u00e1r\u00e1s<\/li>\n<li>A jelnyelvi tolm\u00e1cs n\u00e9vjegyz\u00e9kbe val\u00f3 felv\u00e9tel\u00e9vel kapcsolatos elj\u00e1r\u00e1s<\/li>\n<li>A jogos\u00edtv\u00e1ny kiad\u00e1sa els\u0151 alkalommal<\/li>\n<li>A 160 n\u00e9gyzetm\u00e9ter hasznos alapter\u00fcletn\u00e9l kisebb, egylak\u00e1sos lak\u00f3\u00e9p\u00fclettel kapcsolatos \u00e9p\u00edt\u00e9si enged\u00e9lyez\u00e9si elj\u00e1r\u00e1s<\/li>\n<li>Minden ad\u00f3hat\u00f3s\u00e1gi bizony\u00edtv\u00e1ny ki\u00e1ll\u00edt\u00e1sa<\/li>\n<\/ul>\n<h2>C\u00e9gaut\u00f3 ad\u00f3<\/h2>\n<p>Jelent\u0151s v\u00e1ltoz\u00e1s el\u00e9 n\u00e9z\u00fcnk a g\u00e9pj\u00e1rm\u0171 ad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyben. A k\u00f6rnyezetk\u00edm\u00e9l\u0151 aut\u00f3k ut\u00e1n ugyanis 2016-t\u00f3l nem kell fizetni:<\/p>\n<ul>\n<li>Regisztr\u00e1ci\u00f3s ad\u00f3t<\/li>\n<li>C\u00e9gaut\u00f3 ad\u00f3t<\/li>\n<li>G\u00e9pj\u00e1rm\u0171 ad\u00f3t<\/li>\n<\/ul>\n<h3>Mi min\u0151s\u00fcl k\u00f6rnyezetk\u00edm\u00e9l\u0151 g\u00e9pj\u00e1rm\u0171nek?<\/h3>\n<p>A t\u00f6rv\u00e9ny \u00e9rtelm\u00e9ben az al\u00e1bbi g\u00e9pkocsik min\u0151s\u00fclnek k\u00f6rnyezetk\u00edm\u00e9l\u0151nek:<\/p>\n<ul>\n<li>A tiszt\u00e1n elektromos aut\u00f3<\/li>\n<li>A k\u00fcls\u0151 t\u00f6lt\u00e9s\u0171 (plug-in) hibrid elektromos aut\u00f3<\/li>\n<li>A n\u00f6velt hat\u00f3t\u00e1vols\u00e1g\u00fa hibrid elektromos aut\u00f3<\/li>\n<li>A nullaemisszi\u00f3s (hidrog\u00e9ncell\u00e1s) g\u00e9pj\u00e1rm\u0171<\/li>\n<\/ul>\n<p>Ezen g\u00e9pkocsik k\u00f6rnyezetv\u00e9delmi oszt\u00e1lyai az al\u00e1bbiak:<\/p>\n<ul>\n<li>5E<\/li>\n<li>5P<\/li>\n<li>5N<\/li>\n<li>5Z<\/li>\n<\/ul>\n<h3>A nulla \u00f6sszeg\u0171 ad\u00f3 \u00e9rv\u00e9nyes\u00edt\u00e9se<\/h3>\n<p>Fontos szab\u00e1ly azonban, hogy a fenti ad\u00f3mentess\u00e9g (regisztr\u00e1ci\u00f3s ad\u00f3, g\u00e9pj\u00e1rm\u0171 ad\u00f3, c\u00e9gaut\u00f3 ad\u00f3) <strong>de minimis (csek\u00e9ly \u00f6sszeg\u0171) t\u00e1mogat\u00e1snak<\/strong> sz\u00e1m\u00edt.<\/p>\n<h2>Ad\u00f3z\u00e1s rendje<\/h2>\n<h3>Ad\u00f3z\u00f3i min\u0151s\u00edt\u00e9s<\/h3>\n<p>A NAV a c\u00e9gbejegyz\u00e9sre k\u00f6telezett ad\u00f3z\u00f3kat min\u0151s\u00edteni fogja, els\u0151 alkalommal 2016 els\u0151 negyed\u00e9v\u00e9ben. Err\u0151l \u00e9rtes\u00edt\u00e9st fognak k\u00fcldeni az ad\u00f3z\u00f3knak. Addig nem j\u00f6n majd \u00faj \u00e9rtes\u00edt\u00e9s, ameddig a min\u0151s\u00edt\u00e9s nem v\u00e1ltozik.<\/p>\n<p>A min\u0151s\u00edt\u00e9st els\u0151 alkalommal, legkor\u00e1bban 2016 augusztus\u00e1ban lehet majd lek\u00e9rdezni az \u00dcgyf\u00e9lkapun kereszt\u00fcl. Amennyiben az ad\u00f3z\u00f3 nem \u00e9rt egyet, akkor kifog\u00e1ssal \u00e9lhet.<\/p>\n<h3>A NAV min\u0151s\u00edt\u00e9s kateg\u00f3ri\u00e1i<\/h3>\n<p>Alapvet\u0151en 3 min\u0151s\u00edt\u00e9si kateg\u00f3ria lesz, ebb\u0151l 2-\u0151t neves\u00edt a t\u00f6rv\u00e9ny:<\/p>\n<ul>\n<li>Megb\u00edzhat\u00f3 ad\u00f3z\u00f3<\/li>\n<li>\u201eNorm\u00e1l\u201d ad\u00f3z\u00f3<\/li>\n<li>Kock\u00e1zatos ad\u00f3z\u00f3<\/li>\n<\/ul>\n<h3>A NAV min\u0151s\u00edt\u00e9s krit\u00e9riumai<\/h3>\n<h4>Megb\u00edzhat\u00f3 ad\u00f3z\u00f3<\/h4>\n<p>A megb\u00edzhat\u00f3 ad\u00f3z\u00f3nak az al\u00e1bbi felt\u00e9teleknek kell megfelelnie <strong>egy\u00fcttesen<\/strong>:<\/p>\n<ul>\n<li>Legal\u00e1bb 3 \u00e9ve <strong>folyamatosan<\/strong> m\u0171k\u00f6dik<\/li>\n<li>Nem min\u0151s\u00fcl <strong>kock\u00e1zatos <\/strong>ad\u00f3z\u00f3nak<\/li>\n<li>A t\u00e1rgy\u00e9vben \u00e9s az azt megel\u0151z\u0151 5 \u00e9vben a NAV \u00e1ltal meg\u00e1llap\u00edtott ad\u00f3k\u00fcl\u00f6nb\u00f6zet nem haladja meg a <strong>t\u00e1rgy\u00e9vi ad\u00f3teljes\u00edtm\u00e9ny<\/strong> <strong>3%-\u00e1t<\/strong><\/li>\n<li>A t\u00e1rgy\u00e9vben \u00e9s az azt megel\u0151z\u0151 5 \u00e9vben a NAV nem ind\u00edtott ellene <strong>v\u00e9grehajt\u00e1si elj\u00e1r\u00e1st, <\/strong>illetve nem \u00e1llt<strong> v\u00e9gelsz\u00e1mol\u00e1si, felsz\u00e1mol\u00e1si, k\u00e9nyszert\u00f6rl\u00e9si vagy cs\u0151delj\u00e1r\u00e1s<\/strong> alatt, nem <strong>t\u00f6r\u00f6lt\u00e9k vagy f\u00fcggesztett\u00e9k fel az ad\u00f3sz\u00e1m\u00e1t<\/strong>, nem \u00e1llt <strong>fokozott ad\u00f3hat\u00f3s\u00e1gi fel\u00fcgyelet alatt<\/strong><\/li>\n<li>Nincs <strong>500\u00a0000 Ft<\/strong>-n\u00e1l nagyobb nett\u00f3 ad\u00f3tartoz\u00e1sa<\/li>\n<li>A terh\u00e9re a NAV \u00e1ltal <strong>a t\u00e1rgy\u00e9vet megel\u0151z\u0151 2 \u00e9vben <\/strong>meg\u00e1llap\u00edtott <strong>mulaszt\u00e1si b\u00edrs\u00e1g<\/strong> \u00f6sszege nem haladja meg a t\u00e1rgy\u00e9vi ad\u00f3teljes\u00edtm\u00e9ny <strong>1%-\u00e1t<\/strong><\/li>\n<\/ul>\n<h4>Kock\u00e1zatos ad\u00f3z\u00f3<\/h4>\n<p>Kock\u00e1zatosnak fog min\u0151s\u00fclni az az ad\u00f3z\u00f3, aki:<\/p>\n<ul>\n<li>Szerepel a <strong>nagy \u00f6sszeg\u0171 ad\u00f3hi\u00e1nnyal vagy ad\u00f3tartoz\u00e1ssal rendelkez\u0151 ad\u00f3z\u00f3k<\/strong> k\u00f6zz\u00e9t\u00e9teli list\u00e1j\u00e1ban (nagy \u00f6sszegnek a mag\u00e1nszem\u00e9lyn\u00e9l <strong>10 milli\u00f3<\/strong>, m\u00e1s ad\u00f3z\u00f3n\u00e1l \u2013 c\u00e9gekn\u00e9l &#8211; <strong>100 milli\u00f3<\/strong> forint min\u0151s\u00fcl)<\/li>\n<li>Szerepel a <strong>be nem jelentett alkalmazottat foglalkoztat\u00f3 ad\u00f3z\u00f3k <\/strong>k\u00f6zz\u00e9tett list\u00e1j\u00e1ban<\/li>\n<li>1 \u00e9ven bel\u00fcl a NAV <strong>ism\u00e9telt \u00fczletbez\u00e1r\u00e1st<\/strong> alkalmazott vele szemben<\/li>\n<\/ul>\n<h4>Norm\u00e1l ad\u00f3z\u00f3<\/h4>\n<p>\u201eNorm\u00e1l\u201d ad\u00f3z\u00f3nak fog min\u0151s\u00fclni mindenki, aki nem megb\u00edzhat\u00f3 \u00e9s nem kock\u00e1zatos. Ezt a kateg\u00f3ri\u00e1t a t\u00f6rv\u00e9ny nem neves\u00edti, azonban a gyakorlatban ha valaminek van alja \u00e9s teteje, akkor k\u00f6zep\u00e9nek is lennie kell.<\/p>\n<h3>Ad\u00f3z\u00f3i min\u0151s\u00edt\u00e9s \u2013 el\u0151ny\u00f6k \u00e9s h\u00e1tr\u00e1nyok<\/h3>\n<h4>Megb\u00edzhat\u00f3 ad\u00f3z\u00f3k el\u0151nyei<\/h4>\n<p>A megb\u00edzhat\u00f3 ad\u00f3z\u00f3k jelent\u0151s kedvezm\u00e9nyeket fognak kapni a NAV-t\u00f3l:<\/p>\n<ul>\n<li>Az ad\u00f3ellen\u0151rz\u00e9s nem tarthat tov\u00e1bb 180 napn\u00e1l<\/li>\n<li>Mulaszt\u00e1s eset\u00e9n a NAV el\u0151sz\u00f6r k\u00f6teles felsz\u00f3l\u00edtani, csak ut\u00e1na b\u00edrs\u00e1golhat (kiv\u00e9ve alkalmazottak bejelent\u00e9se \u00e9s EK\u00c1ER)<\/li>\n<li>A t\u00e9nylegesen kiszabott <strong>mulaszt\u00e1si b\u00edrs\u00e1g \u00e9s ad\u00f3b\u00edrs\u00e1g<\/strong> az \u00e1ltal\u00e1nos szab\u00e1lyok szerint kiszabhat\u00f3 b\u00edrs\u00e1g <strong>legfeljebb 50%-a<\/strong> lehet<\/li>\n<li>Automatikus, 12 havi, p\u00f3tl\u00e9kmentes r\u00e9szletfizet\u00e9sre jogosult, ha tartoz\u00e1sa 10 000-500\u00a0000 Ft k\u00f6z\u00f6tt van<\/li>\n<li>A visszaig\u00e9nyelt \u00c1F\u00c1-t 2017. janu\u00e1r 1-t\u0151l 45 napon bel\u00fcl, 2018. janu\u00e1r 1-t\u0151l 30 napon bel\u00fcl visszakaphatja (a jelenlegi \u00e1tlag 75 nap)<\/li>\n<\/ul>\n<h4>Kock\u00e1zatos ad\u00f3z\u00f3k h\u00e1tr\u00e1nyai<\/h4>\n<p>A kock\u00e1zatos ad\u00f3z\u00f3k<\/p>\n<ul>\n<li>Az \u00c1FA kiutal\u00e1si hat\u00e1rid\u0151 minden esetben 75 nap<\/li>\n<li>Az ad\u00f3ellen\u0151rz\u00e9s automatikusan 60 nappal meghosszabbodik<\/li>\n<li>A <strong>k\u00e9sedelmi p\u00f3tl\u00e9k<\/strong> \u00f6sszege ut\u00f3lagos ellen\u0151rz\u00e9sn\u00e9l a MNB alapkamat <strong>5-sz\u00f6r\u00f6se<\/strong><\/li>\n<li>A <strong>mulaszt\u00e1si b\u00edrs\u00e1got \u00e9s az ad\u00f3b\u00edrs\u00e1got <\/strong>minden esetben ki kell szabni, \u00e9s \u00f6sszeg\u00fck nem lehet kevesebb az \u00e1ltal\u00e1nos szab\u00e1lyok szerint meg\u00e1llap\u00edtott b\u00edrs\u00e1g m\u00e9rt\u00e9k\u00e9nek <strong>50%-\u00e1nal<\/strong>. Ezen fel\u00fcl a mulaszt\u00e1si b\u00edrs\u00e1g maxim\u00e1lis \u00f6sszege az \u00e1ltal\u00e1nos szab\u00e1lyok szerinti \u00f6sszeg <strong>150%-a<\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; V\u00e9gre fell\u00e9legezhet\u00fcnk! A 2016-os ad\u00f3t\u00f6rv\u00e9nyek d\u00f6nt\u0151en kedvez\u0151 v\u00e1ltoz\u00e1sokat tartalmaznak. Az al\u00e1bbiakban \u00f6sszefoglaltuk a kiemelked\u0151 ad\u00f3jogszab\u00e1lyok f\u0151bb m\u00f3dos\u00edt\u00e1sait. Szem\u00e9lyi j\u00f6vedelemad\u00f3 SZJA m\u00e9rt\u00e9ke A szem\u00e9lyi j\u00f6vedelemad\u00f3 m\u00e9rt\u00e9ke 16%-r\u00f3l 15%-ra cs\u00f6kken! SZJA Kedvezm\u00e9nyek v\u00e1ltoz\u00e1sa Ezzel egy\u00fctt a csal\u00e1di kedvezm\u00e9nyn\u00e9l \u00e9rv\u00e9nyes\u00edthet\u0151 ad\u00f3alap-cs\u00f6kkent\u00e9s is v\u00e1ltozik oly m\u00f3don, hogy a kedvezm\u00e9ny ad\u00f3ban kifejezett \u00e9rt\u00e9ke ne cs\u00f6kkenjen. A k\u00e9tgyermekesek kedvezm\u00e9nye havi &hellip; <a href=\"https:\/\/www.whisperingtree.hu\/blog\/fellelegezhetunk-adovaltozasok-2016\/\" class=\"more-link\"><span class=\"screen-reader-text\">Fell\u00e9legezhet\u00fcnk: Ad\u00f3v\u00e1ltoz\u00e1sok 2016<\/span> r\u00e9szletei&#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":171,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[25],"tags":[114,136,107,137,118,138,121,123,139,113,101],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ad\u00f3v\u00e1ltoz\u00e1sok 2016<\/title>\n<meta name=\"description\" content=\"Fell\u00e9legezhet\u00fcnk! 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