{"id":675,"date":"2019-12-16T17:57:37","date_gmt":"2019-12-16T16:57:37","guid":{"rendered":"http:\/\/www.whisperingtree.hu\/blog\/?p=675"},"modified":"2019-12-16T18:33:30","modified_gmt":"2019-12-16T17:33:30","slug":"dozasi-valasztasi-lehetosegek-decemberben","status":"publish","type":"post","link":"https:\/\/www.whisperingtree.hu\/blog\/dozasi-valasztasi-lehetosegek-decemberben\/","title":{"rendered":"H\u00edrlev\u00e9l 2019.12.16.: Soron k\u00edv\u00fcli ad\u00f3k\u00f6telezetts\u00e9gek \u00e9s ad\u00f3z\u00e1si v\u00e1laszt\u00e1si lehet\u0151s\u00e9gek decemberben"},"content":{"rendered":"\n<p>K\u00fcl\u00f6nleges h\u00f3nap a december az ad\u00f3z\u00e1s szempontj\u00e1b\u00f3l. T\u00f6bb rendk\u00edv\u00fcli hat\u00e1rid\u0151 \u00e9s soron k\u00edv\u00fcli v\u00e1laszt\u00e1s lehet\u0151s\u00e9g esik az \u00e9v utols\u00f3 h\u00f3napj\u00e1ra. Sajnos a v\u00e1laszt\u00e1si lehet\u0151s\u00e9gekr\u0151l elmondhat\u00f3, hogy jelent\u0151s r\u00e9sz\u00fck <strong>jogveszt\u0151, azaz elmulaszt\u00e1sa eset\u00e9n nincs igazol\u00e1si k\u00e9relemnek helye, magyarul: a hat\u00e1rid\u0151t tartani kell, mert csak egy dob\u00e1s van!<\/strong><\/p>\n\n\n\n<p>Al\u00e1bb t\u00f6m\u00f6ren \u00e9s k\u00f6z\u00e9rthet\u0151en \u00f6sszefoglaltuk a legfontosabb ad\u00f3z\u00e1si\nfeladatokat \u00e9s v\u00e1laszt\u00e1si lehet\u0151s\u00e9geket, amelyek decemberben \u00e9rintik az\nad\u00f3z\u00f3kat.<\/p>\n\n\n\n<h2>\u00c1ltal\u00e1nos forgalmi ad\u00f3 (\u00c1FA)<\/h2>\n\n\n\n<p><strong>Alanyi ad\u00f3mentess\u00e9g:<\/strong>\nalanyi ad\u00f3mentess\u00e9g v\u00e1laszthat\u00f3 illetve megsz\u00fcntethet\u0151. A v\u00e1laszt\u00e1s a t\u00e1rgy\u00e9vre\nvonatkozik. Amennyiben az Ad\u00f3z\u00f3 alanyi mentess\u00e9g \u00e9rt\u00e9khat\u00e1r (12.000.000.-Ft)\nmiatt sz\u0171nik meg, \u00fagy a megsz\u0171n\u00e9st k\u00f6vet\u0151 m\u00e1sodik napt\u00e1ri \u00e9v v\u00e9g\u00e9ig nem \u00e9lhet.<\/p>\n\n\n\n<p><strong>Ingatlan \u00e9rt\u00e9kes\u00edt\u00e9se\n\u00e9s b\u00e9rbead\u00e1sa:<\/strong> az \u00e1ltal\u00e1nos szab\u00e1lyokt\u00f3l elt\u00e9r\u0151en Ad\u00f3z\u00f3 ad\u00f3k\u00f6teless\u00e9 \u2013 vagy\n\u00e9pp ad\u00f3mentess\u00e9 &#8211; teheti az ingatlan \u00e9r\u00e9tkes\u00edt\u00e9s\u00e9t \u00e9s b\u00e9rbead\u00e1s\u00e1t,\nazonban ett\u0151l a v\u00e1laszt\u00e1s\u00e1t\u00f3l sz\u00e1m\u00edtott \u00f6t\u00f6dik napt\u00e1ri \u00e9vig nem t\u00e9rhet el.<\/p>\n\n\n\n<p><strong>Viszontelad\u00f3 ad\u00f3z\u00e1sa (k\u00fcl\u00f6nb\u00f6zet szerinti ad\u00f3z\u00e1s): <\/strong>v\u00e1laszthat\u00f3 a k\u00fcl\u00f6nb\u00f6zet szerinti ad\u00f3z\u00e1s, annak megsz\u0171ntet\u00e9se, illetve az egyedi \u00e9s a glob\u00e1lis nyilv\u00e1ntart\u00e1s alkalmaz\u00e1sa.<\/p>\n\n\n\n<p><strong>P\u00e9nzforgalmi elsz\u00e1mol\u00e1s:<\/strong> a p\u00e9nzforgalmi elsz\u00e1mol\u00e1s <em>125.000.000.-Ft \u00e9ves nett\u00f3 \u00e1rbev\u00e9telig<\/em>, a k\u00f6vetkez\u0151 napt\u00e1ri \u00e9v v\u00e9g\u00e9ig v\u00e1laszthat\u00f3, illetve megsz\u00fcntethet\u0151, azonban ez ut\u00f3bbi esetben ad\u00f3z\u00f3 a megsz\u0171n\u00e9st \u00e9v\u00e9t k\u00f6vet\u0151 m\u00e1sodik \u00e9v v\u00e9g\u00e9gi nem v\u00e1laszthatja ezt az ad\u00f3z\u00e1si form\u00e1t \u00fajra.<\/p>\n\n\n\n<h2>Kisv\u00e1llalati ad\u00f3 (KIVA)<\/h2>\n\n\n\n<p>Az ad\u00f3alanyis\u00e1g megsz\u0171n\u00e9se, \u00e9s a norm\u00e1l ad\u00f3z\u00e1sra t\u00f6rt\u00e9n\u0151\n\u00e1tjelentkez\u00e9s hat\u00e1rideje minden \u00e9v december 1 \u00e9s 20 k\u00f6z\u00f6tti id\u0151szak. Ennek\nelmulaszt\u00e1sa eset\u00e9n igazol\u00e1s k\u00e9relem el\u0151terjeszt\u00e9s\u00e9nek helye nincs.<\/p>\n\n\n\n<h2>T\u00e1rsas\u00e1gi ad\u00f3 (TAO)<\/h2>\n\n\n\n<p>Megsz\u0171nik a t\u00e1rsas\u00e1gi ad\u00f3 fel\u00f6lt\u00e9si k\u00f6telezetts\u00e9g. A NAV is\nkiadott egy t\u00e1j\u00e9koztat\u00f3t err\u0151l: <a href=\"https:\/\/www.nav.gov.hu\/nav\/ado\/tarsasagi\/Megszunt_a_feltoltesi20191205.html\">https:\/\/www.nav.gov.hu\/nav\/ado\/tarsasagi\/Megszunt_a_feltoltesi20191205.html<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u00fcl\u00f6nleges h\u00f3nap a december az ad\u00f3z\u00e1s szempontj\u00e1b\u00f3l. T\u00f6bb rendk\u00edv\u00fcli hat\u00e1rid\u0151 \u00e9s soron k\u00edv\u00fcli v\u00e1laszt\u00e1s lehet\u0151s\u00e9g esik az \u00e9v utols\u00f3 h\u00f3napj\u00e1ra. Sajnos a v\u00e1laszt\u00e1si lehet\u0151s\u00e9gekr\u0151l elmondhat\u00f3, hogy jelent\u0151s r\u00e9sz\u00fck jogveszt\u0151, azaz elmulaszt\u00e1sa eset\u00e9n nincs igazol\u00e1si k\u00e9relemnek helye, magyarul: a hat\u00e1rid\u0151t tartani kell, mert csak egy dob\u00e1s van! Al\u00e1bb t\u00f6m\u00f6ren \u00e9s k\u00f6z\u00e9rthet\u0151en \u00f6sszefoglaltuk a legfontosabb ad\u00f3z\u00e1si feladatokat &hellip; <a href=\"https:\/\/www.whisperingtree.hu\/blog\/dozasi-valasztasi-lehetosegek-decemberben\/\" class=\"more-link\"><span class=\"screen-reader-text\">H\u00edrlev\u00e9l 2019.12.16.: Soron k\u00edv\u00fcli ad\u00f3k\u00f6telezetts\u00e9gek \u00e9s ad\u00f3z\u00e1si v\u00e1laszt\u00e1si lehet\u0151s\u00e9gek decemberben<\/span> r\u00e9szletei&#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[25,62],"tags":[3,137,356,355,353,354],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u00edrlev\u00e9l 2019.12.16.: Soron k\u00edv\u00fcli ad\u00f3k\u00f6telezetts\u00e9gek \u00e9s ad\u00f3z\u00e1si v\u00e1laszt\u00e1si lehet\u0151s\u00e9gek decemberben - Whispering Tree Blog<\/title>\n<meta name=\"description\" content=\"K\u00fcl\u00f6nleges h\u00f3nap a december az ad\u00f3z\u00e1s szempontj\u00e1b\u00f3l. T\u00f6bb rendk\u00edv\u00fcli hat\u00e1rid\u0151 \u00e9s soron k\u00edv\u00fcli v\u00e1laszt\u00e1s lehet\u0151s\u00e9g esik az \u00e9v utols\u00f3 h\u00f3napj\u00e1ra.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.whisperingtree.hu\/blog\/dozasi-valasztasi-lehetosegek-decemberben\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"H\u00edrlev\u00e9l 2019.12.16.: Soron k\u00edv\u00fcli ad\u00f3k\u00f6telezetts\u00e9gek \u00e9s ad\u00f3z\u00e1si v\u00e1laszt\u00e1si lehet\u0151s\u00e9gek decemberben - Whispering Tree Blog\" \/>\n<meta property=\"og:description\" content=\"K\u00fcl\u00f6nleges h\u00f3nap a december az ad\u00f3z\u00e1s szempontj\u00e1b\u00f3l. 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