{"id":7327,"date":"2026-03-03T14:56:55","date_gmt":"2026-03-03T13:56:55","guid":{"rendered":"https:\/\/2026.pecel.hu\/?page_id=7327"},"modified":"2026-03-03T14:59:26","modified_gmt":"2026-03-03T13:59:26","slug":"adonemek","status":"publish","type":"page","link":"https:\/\/2026.pecel.hu\/index.php\/adonemek\/","title":{"rendered":"Ad\u00f3nemek"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"7327\" class=\"elementor elementor-7327\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d23b48 e-flex e-con-boxed e-con e-parent\" data-id=\"4d23b48\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-121f6ff elementor-widget elementor-widget-n-accordion\" data-id=\"121f6ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1900\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1900\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Mi a mag\u00e1nszem\u00e9ly kommun\u00e1lis ad\u00f3ja? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1900\" class=\"elementor-element elementor-element-d15c362 e-con-full e-flex e-con e-child\" data-id=\"d15c362\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ed310e elementor-widget elementor-widget-text-editor\" data-id=\"6ed310e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 2017. \u00e9vi CL. t\u00f6rv\u00e9ny 141. \u00a7 (2) bekezd\u00e9se szerint\u00a0a\u00a0mag\u00e1nszem\u00e9ly kommun\u00e1lis ad\u00f3ja\u00a0\u00fagynevezett helyi\u00a0kivet\u00e9ses ad\u00f3nem, azaz az ad\u00f3 hat\u00e1rozattal t\u00f6rt\u00e9n\u0151 meg\u00e1llap\u00edt\u00e1s\u00e1ra az ad\u00f3z\u00f3 adatbejelent\u00e9se alapj\u00e1n ker\u00fcl sor.\u00a0<\/p><h3><strong>Kinek kell megfizetni?<\/strong><\/h3><p>Mag\u00e1nszem\u00e9ly kommun\u00e1lis ad\u00f3j\u00e1t\u00a0kell fizetni annak a mag\u00e1nszem\u00e9lynek, aki t\u00e1rgy\u00e9v janu\u00e1r 1. napj\u00e1n az \u00f6nkorm\u00e1nyzat illet\u00e9kess\u00e9gi ter\u00fclet\u00e9n lak\u00e1s c\u00e9lj\u00e1ra szolg\u00e1l\u00f3 \u00e9p\u00fclet, \u00e9p\u00fcletr\u00e9sz (egy\u00fctt: ad\u00f3t\u00e1rgy) tulajdonjog\u00e1val vagy vagyoni \u00e9rt\u00e9k\u0171 jog\u00e1val vagy nem mag\u00e1nszem\u00e9ly tulajdon\u00e1ban \u00e1ll\u00f3 ad\u00f3t\u00e1rgy b\u00e9rleti jog\u00e1val rendelkezik (ad\u00f3alany).<\/p><p>A helyi ad\u00f3kr\u00f3l sz\u00f3l\u00f3 1990. \u00e9vi C. t\u00f6rv\u00e9ny 52. \u00a7 8. pontja rendelkezik arr\u00f3l, hogy a lak\u00e1s &#8220;a lak\u00e1sok \u00e9s helyis\u00e9gek b\u00e9rlet\u00e9re, valamint elidegen\u00edt\u00e9s\u00fckre vonatkoz\u00f3 egyes szab\u00e1lyokr\u00f3l sz\u00f3l\u00f3 1993. \u00e9vi LXXVIII. t\u00f6rv\u00e9ny 91\/A. \u00a7-a 1-6. pontj\u00e1ban foglaltak alapj\u00e1n ilyennek min\u0151s\u00fcl\u0151 \u00e9s az ingatlan-nyilv\u00e1ntart\u00e1sban lak\u00f3h\u00e1z, lak\u00f3\u00e9p\u00fclet, lak\u00e1s, kast\u00e9ly, villa, udvarh\u00e1z megnevez\u00e9ssel nyilv\u00e1ntartott, vagy ilyenk\u00e9nt felt\u00fcntet\u00e9sre v\u00e1r\u00f3 ingatlan.&#8221;. A t\u00e9nylegesen be nem jegyzett, de bejegyz\u00e9sre v\u00e1r\u00f3 elk\u00e9sz\u00fclt \u00e9s haszn\u00e1latba vett lak\u00e1s(ok) \u00f6n\u00e1ll\u00f3an a mag\u00e1nszem\u00e9ly kommun\u00e1lis ad\u00f3 ad\u00f3t\u00e1rgyai.<\/p><h3><strong>Az adatbejelent\u00e9s megt\u00e9tele<\/strong><\/h3><p>Az adatbejelent\u00e9st az ad\u00f3 alany\u00e1nak az erre szolg\u00e1l\u00f3 nyomtatv\u00e1nyon pap\u00edron vagy elektronikus \u00faton kell megtenni az ad\u00f3k\u00f6telezetts\u00e9g keletkez\u00e9s\u00e9t k\u00f6vet\u0151 \u00e9v janu\u00e1r 15. napj\u00e1ig.<\/p><p><strong>Pap\u00edr alapon:<\/strong><\/p><p>Az adatbejelent\u0151t kit\u00f6ltve, al\u00e1\u00edrva,\u00a0<u>postai \u00faton, szem\u00e9lyesen vagy meghatalmazott \u00fatj\u00e1n<\/u>\u00a0kell eljuttatni a P\u00e9celi Polg\u00e1rmesteri Hivatal Pet\u0151fi utca 1. sz\u00e1m alatt tal\u00e1lhat\u00f3 \u00e9p\u00fclet\u00e9be. \u00dcgyf\u00e9lfogad\u00e1si id\u0151: H: 08:30-12:00 \u00e9s 13:00-17:30, Sz: 08:30-12:00 \u00e9s 13:00-15:30. Beadv\u00e1nyt \u00e1tvenni, ad\u00f3titkot \u00e9rint\u0151 inform\u00e1ci\u00f3t kiadni kiz\u00e1r\u00f3lag az ad\u00f3z\u00f3nak, vagy meghatalmazottj\u00e1nak \u00e1ll m\u00f3dunkban.<\/p><p><strong>Elektronikus \u00faton:<\/strong><\/p><p>Kiz\u00e1r\u00f3lag az\u00a0<strong><u><a href=\"https:\/\/ohp-20.asp.lgov.hu\/nyitolap\" rel=\"noopener noreferrer nofollow\">E-\u00f6nkorm\u00e1nyzat port\u00e1lon<\/a><\/u><\/strong>\u00a0beny\u00fajtott adatbejelent\u00e9s min\u0151s\u00fcl hitelesnek, az e-mailen \u00e9rkez\u0151 dokumentum nem. A port\u00e1lon be kell jelentkezni \u00fcgyf\u00e9lkapus azonos\u00edt\u00e1ssal, majd ki kell v\u00e1lasztani a P\u00e9celi \u00d6nkorm\u00e1nyzatot.\u00a0 Ezt k\u00f6vet\u0151en az \u00fcgyind\u00edt\u00e1s men\u00fcpontban lehet \u00fcgyet ind\u00edtani a nyomtatv\u00e1ny keres\u00e9s\u00e9vel. Az\u00a0<strong>Adatbejelent\u00e9s a mag\u00e1nszem\u00e9ly kommun\u00e1lis ad\u00f3j\u00e1r\u00f3l<\/strong>\u00a0nyomtatv\u00e1ny megkeres\u00e9s\u00e9t k\u00f6vet\u0151en az online kit\u00f6lt\u00e9sre kell kattintani, majd kit\u00f6lt\u00e9s ut\u00e1n bek\u00fcldeni. Az \u0171rlap oldalait a k\u00f6vetkez\u0151\/el\u0151z\u0151 fejezet gombbal tudja l\u00e9ptetni.<\/p><p><strong>Kit\u00f6lt\u00e9si \u00fatmutat\u00f3:<\/strong><\/p><p><u>Adatbejelent\u00e9s a mag\u00e1nszem\u00e9ly kommun\u00e1lis ad\u00f3j\u00e1r\u00f3l:<\/u><\/p><p><strong>I. pont:<\/strong>\u00a0Az adatbejelent\u00e9s fajt\u00e1ja: amennyiben tulajdonost\u00e1rs\u00e1val egy\u00fctt k\u00edv\u00e1nja megfizetni az ad\u00f3t, \u00fagy a meg\u00e1llapod\u00e1s alapj\u00e1n t\u00f6rt\u00e9n\u0151 beny\u00fajt\u00e1st, egyed\u00fcli tulajdonos vagy a tulajdoni h\u00e1nyadok alapj\u00e1n t\u00f6rt\u00e9n\u0151 meg\u00e1llap\u00edt\u00e1shoz nem meg\u00e1llapod\u00e1s alapj\u00e1n t\u00f6rt\u00e9n\u0151 beny\u00fajt\u00e1st kell v\u00e1lasztani.<\/p><p><strong>II. pont<\/strong>ot az adatbejelent\u0151 (ad\u00f3alany) adataival kell kit\u00f6lteni<\/p><p><strong>III. pont<\/strong>ban az adatbejelent\u0151 tulajdoni vagy vagyoni \u00e9rt\u00e9k\u0171 jog\u00e1nak a h\u00e1nyad\u00e1t kell be\u00edrni<\/p><p><strong>A IV., V. \u00e9s VI. pontok k\u00f6z\u00fcl egy nyomtatv\u00e1nyon csak egyet lehet kit\u00f6lteni.<\/strong><\/p><p><strong>IV: pont<\/strong>\u00a0az ad\u00f3k\u00f6telezetts\u00e9g keletkez\u00e9s\u00e9nek bejelent\u00e9s\u00e9re szolg\u00e1l.<\/p><p>\u00daj \u00e9p\u00edt\u00e9s\u0171 ingatlan eset\u00e9n az 1-es \u00e9s az 1.1-es pontokat jel\u00f6lje meg, haszn\u00e1lt ingatlan eset\u00e9n pedig a 2-es \u00e9s a 2.1-es pontokat jel\u00f6lje meg.<\/p><p>Ad\u00f3k\u00f6telezetts\u00e9g keletkez\u00e9s\u00e9re okot ad\u00f3 k\u00f6r\u00fclm\u00e9ny id\u0151pontja az, amikor a f\u00f6ldhivatali nyilv\u00e1ntart\u00e1sban a tulajdonjoga, vagyoni \u00e9rt\u00e9k\u0171 joga bejegyz\u00e9sre ker\u00fclt vagy \u00faj \u00e9p\u00edt\u00e9s\u0171 ingatlan eset\u00e9n, amikor az \u00e9p\u00fclet felt\u00fcntet\u00e9sre ker\u00fclt, b\u00e9rleti szerz\u0151d\u00e9s eset\u00e9n a szerz\u0151d\u00e9s d\u00e1tuma.<\/p><p><strong>V.<\/strong>\u00a0<strong>pont<\/strong>ban az ad\u00f3k\u00f6telezetts\u00e9ggel kapcsolatos m\u00f3dos\u00edt\u00e1sokat lehet bejelenteni.<\/p><p>Pl: ad\u00f3kedvezm\u00e9ny ig\u00e9nyl\u00e9se, tulajdoni h\u00e1nyad v\u00e1ltoz\u00e1sa, ad\u00f3t\u00e1rgyak sz\u00e1m\u00e1nak v\u00e1ltoz\u00e1sa.<\/p><p><strong>VI.\u00a0pont<\/strong>\u00a0az ad\u00f3k\u00f6telezetts\u00e9g megsz\u0171n\u00e9s\u00e9nek bejelent\u00e9s\u00e9re szolg\u00e1l.<\/p><p>Amennyiben az ad\u00f3t\u00e1rgy lebont\u00e1sra ker\u00fclt, akkor az 1-es \u00e9s az 1.1-es pontokat jel\u00f6lje meg.<\/p><p>Ha ingatlan\u00e1t eladta, akkor pedig a 2-es \u00e9s a 2.1-es pontokat.<\/p><p>Ad\u00f3k\u00f6telezetts\u00e9g megsz\u0171n\u00e9s\u00e9re okot ad\u00f3 k\u00f6r\u00fclm\u00e9ny id\u0151pontja az, amikor a f\u00f6ldhivatali nyilv\u00e1ntart\u00e1sban a tulajdonjog, vagyoni \u00e9rt\u00e9k\u0171 jog t\u00f6rl\u00e9se bejegyz\u00e9sre ker\u00fclt, b\u00e9rleti szerz\u0151d\u00e9se megsz\u0171nt.<\/p><p><strong>VII.<\/strong>\u00a0<strong>pont<\/strong>ban be kell \u00edrni az ad\u00f3t\u00e1rgy c\u00edm\u00e9t \u00e9s helyrajzi sz\u00e1m\u00e1t.<\/p><p><strong>VIII.<\/strong>\u00a0<strong>pont<\/strong>ban adatot kell szolg\u00e1ltatni az adatbejelent\u0151 tulajdon\u00e1ban \u00e1ll\u00f3 egy helyrajzi sz\u00e1mon tal\u00e1lhat\u00f3 ad\u00f3t\u00e1rgy(ak) fajt\u00e1j\u00e1r\u00f3l \u00e9s darabsz\u00e1m\u00e1r\u00f3l.<\/p><p><strong>IX. pont<\/strong>ban jel\u00f6lhet\u0151, ha valamely kedvezm\u00e9nyre jogosult. A kedvezm\u00e9ny fajt\u00e1j\u00e1t\u00f3l f\u00fcgg\u0151en az arra jogos\u00edt\u00f3 k\u00f6r\u00fclm\u00e9ny igazol\u00e1sa sz\u00fcks\u00e9ges.<\/p><p>V\u00e9g\u00fcl keltez\u00e9ssel \u00e9s al\u00e1\u00edr\u00e1ssal kell ell\u00e1tni a nyomtatv\u00e1nyt.<\/p><p><u>Meg\u00e1llapod\u00e1s nyomtatv\u00e1ny:\u00a0<\/u><\/p><p><strong>I.<\/strong>\u00a0<strong>pont:<\/strong>\u00a0ad\u00f3nem: mag\u00e1nszem\u00e9ly kommun\u00e1lis ad\u00f3ja<\/p><p><strong>II. pont: i<\/strong>ngatlan c\u00edme \u00e9s helyrajzi sz\u00e1ma<\/p><p><strong>III. pont:<\/strong>\u00a0azon szem\u00e9ly adatai, aki a f\u0151 nyomtatv\u00e1nyt adatbejelent\u0151k\u00e9nt kit\u00f6lt\u00f6tte.<\/p><p><strong>IV.<\/strong>\u00a0<strong>pont:<\/strong>\u00a0meg\u00e1llapod\u00e1s: a tov\u00e1bbi ad\u00f3k\u00f6telezettek (tulajdonos\/b\u00e9rl\u0151t\u00e1rsak) adataival kell ezt a r\u00e9szt felt\u00f6lteni \u00e9s keltez\u00e9ssel, al\u00e1\u00edr\u00e1ssal kell ell\u00e1tni minden ad\u00f3k\u00f6telezett eset\u00e9ben.<\/p><p>Keltez\u00e9ssel \u00e9s al\u00e1\u00edr\u00e1ssal kell ell\u00e1tni ezt a nyomtatv\u00e1nyt is.<\/p><h3><strong>Hogyan kell megfizetni az ad\u00f3t?<\/strong><\/h3><p>Az adatbejelent\u00e9s megk\u00fcld\u00e9s\u00e9t k\u00f6vet\u0151en 30 napon bel\u00fcl hat\u00e1rozattal \u00e1llap\u00edtja meg az ad\u00f3hat\u00f3s\u00e1g a fizetend\u0151 ad\u00f3 m\u00e9rt\u00e9k\u00e9t, valamint a fizet\u00e9si hat\u00e1rid\u0151t. Ezt k\u00f6vet\u0151en hat\u00e1rozatot az ad\u00f3z\u00f3 csak abban az esetben kap, ha az ad\u00f3k\u00f6telezetts\u00e9g k\u00f6r\u00fclm\u00e9nyeiben v\u00e1ltoz\u00e1s \u00e1ll be.<\/p><p>A meg\u00e1llap\u00edtott ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g teljes\u00edthet\u0151 \u00e1tutal\u00e1ssal, bankk\u00e1rty\u00e1s befizet\u00e9ssel szem\u00e9lyesen az Ad\u00f3csoporton \u00fcgyf\u00e9lfogad\u00e1si id\u0151ben, Elektronikus Fizet\u00e9si \u00e9s Elsz\u00e1mol\u00e1si Rendszeren kereszt\u00fcl az E-\u00d6nkorm\u00e1nyzat Port\u00e1lon (bankk\u00e1rty\u00e1val elektronikusan, a webshopokr\u00f3l t\u00f6rt\u00e9n\u0151 rendel\u00e9sekhez hasonl\u00f3 m\u00f3don), illetve k\u00e9szp\u00e9nz\u00e1tutal\u00e1si megb\u00edz\u00e1ssal.<\/p><p>Az ad\u00f3 \u00e9ves \u00f6sszeg\u00e9t a jogszab\u00e1lyban meghat\u00e1rozott hat\u00e1rid\u0151ben, k\u00e9t egyenl\u0151 r\u00e9szletben (m\u00e1rcius 15. \u00e9s szeptember 15. napj\u00e1ig) kell megfizetni.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1901\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1901\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> T\u00e1j\u00e9koztat\u00f3 az \u00faj, egyszer\u0171s\u00edtett helyi ipar\u0171z\u00e9si ad\u00f3alap-meg\u00e1llap\u00edt\u00e1s szerinti ad\u00f3z\u00e1sr\u00f3l <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1901\" class=\"elementor-element elementor-element-a64e2be e-con-full e-flex e-con e-child\" data-id=\"a64e2be\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e15c4e elementor-widget elementor-widget-text-editor\" data-id=\"1e15c4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><span style=\"font-weight: bold; font-size: 1em;\">A Htv.<a style=\"background-color: transparent; font-size: 1em; color: #031e32; text-decoration-line: underline; transition: color 0.35s, background-color 0.35s;\" href=\"https:\/\/www.pecel.hu\/hivatal\/adonemek#_ftn1\" rel=\"noopener noreferrer nofollow\">[1]<\/a>\u00a0rendelkez\u00e9sei szerint 2023. janu\u00e1r 1. napj\u00e1t\u00f3l a helyi ipar\u0171z\u00e9si ad\u00f3 tekintet\u00e9ben megsz\u0171nt a kisad\u00f3z\u00f3 v\u00e1llalkoz\u00f3k t\u00e9teles ad\u00f3ja, mint ad\u00f3z\u00e1si forma. Helyette a t\u00f6rv\u00e9ny 39\/A. \u00a7-a bevezeti az egyszer\u0171s\u00edtett ad\u00f3alap-meg\u00e1llap\u00edt\u00e1s lehet\u0151s\u00e9g\u00e9t, amelynek l\u00e9nyege, hogy \u2013 ameddig a felt\u00e9teleknek megfelel \u00e9s ezt az ad\u00f3alap-meg\u00e1llap\u00edt\u00e1st v\u00e1lasztja \u2013 f\u0151szab\u00e1ly szerint<\/span><\/p><ul style=\"list-style-position: outside; list-style-image: initial; margin-top: 1.25rem; margin-bottom: 1.25rem; padding-right: 1.5rem; padding-left: 1.5rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">nem terheli \u00e9ves ad\u00f3bevall\u00e1si k\u00f6telezetts\u00e9g<\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">az ad\u00f3alapot nem kell megosztania az illet\u00e9kes telep\u00fcl\u00e9sek k\u00f6z\u00f6tt (minden telep\u00fcl\u00e9sre azonos s\u00e1v szerinti el\u0151leget\/ad\u00f3t kell megfizetnie)<\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">\u00e9vente egyetlen alkalommal kell ad\u00f3el\u0151leget fizetnie (05.31-ig)<\/p><\/li><\/ul><h3 style=\"line-height: 1.2; margin-top: 2.5rem; margin-bottom: 1.125rem; font-size: 1.375rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">Kik jogosultak?<\/h3><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">Minden a Htv. 52. \u00a7 26. pontj\u00e1ban<a style=\"background-color: transparent; font-size: 1em; color: #031e32; text-decoration-line: underline; transition: color 0.35s, background-color 0.35s; font-weight: 600;\" href=\"https:\/\/www.pecel.hu\/hivatal\/adonemek#_ftn2\" rel=\"noopener noreferrer nofollow\">[2]<\/a>\u00a0meghat\u00e1rozott v\u00e1llalkoz\u00f3\u00a0<span style=\"font-weight: bold; font-size: 1em;\">v\u00e1laszthatja,\u00a0<\/span>abban az esetben, ha az\u00a0<span style=\"font-weight: bold; font-size: 1em;\">ad\u00f3\u00e9vi bev\u00e9tele nem haladja meg<\/span><\/p><ul style=\"list-style-position: outside; list-style-image: initial; margin-top: 1.25rem; margin-bottom: 1.25rem; padding-right: 1.5rem; padding-left: 1.5rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">a 25 milli\u00f3 forintot, vagy<\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">a 120 milli\u00f3 forintot akkor, ha az Szja tv.<a style=\"background-color: transparent; font-size: 1em; color: #031e32; text-decoration-line: underline; transition: color 0.35s, background-color 0.35s; font-weight: 600;\" href=\"https:\/\/www.pecel.hu\/hivatal\/adonemek#_ftn3\" rel=\"noopener noreferrer nofollow\">[3]<\/a>\u00a0szerint kiz\u00e1r\u00f3lag kiskereskedelmi tev\u00e9kenys\u00e9get v\u00e9gz\u0151 \u00e1tal\u00e1nyad\u00f3z\u00f3nak min\u0151s\u00fcl.<\/p><\/li><\/ul><h3 style=\"line-height: 1.2; margin-top: 2.5rem; margin-bottom: 1.125rem; font-size: 1.375rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">Mi min\u0151s\u00fcl bev\u00e9telnek?<\/h3><ul style=\"list-style-position: outside; list-style-image: initial; margin-top: 1.25rem; margin-bottom: 1.25rem; padding-right: 1.5rem; padding-left: 1.5rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">egy\u00e9ni v\u00e1llalkoz\u00f3 \u00e9s \u0151stermel\u0151 eset\u00e9ben az Szja tv. X. Fejezet, valamint a 4. \u00e9s 10. mell\u00e9klet szerinti bev\u00e9tel<\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">egy\u00e9b v\u00e1llalkoz\u00f3 eset\u00e9ben a Htv. 52. \u00a7 22. pontja szerinti nett\u00f3 \u00e1rbev\u00e9tel<\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">\u201e\u00faj\u201d KATA-alanyok eset\u00e9ben a KATA tv.<a style=\"background-color: transparent; font-size: 1em; color: #031e32; text-decoration-line: underline; transition: color 0.35s, background-color 0.35s; font-weight: 600;\" href=\"https:\/\/www.pecel.hu\/hivatal\/adonemek#_ftn4\" rel=\"noopener noreferrer nofollow\">[4]<\/a>\u00a02. \u00a7 4. pont szerinti bev\u00e9tel<\/p><\/li><\/ul><h3 style=\"line-height: 1.2; margin-top: 2.5rem; margin-bottom: 1.125rem; font-size: 1.375rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">Az ad\u00f3 alapja \u00e9s a fizetend\u0151 ad\u00f3<\/h3><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">A Htv. h\u00e1rom bev\u00e9teli s\u00e1vot \u00e9s azokhoz tartoz\u00f3 t\u00e9teles ad\u00f3alapot hat\u00e1roz meg:<\/p><ul style=\"list-style-position: outside; list-style-image: initial; margin-top: 1.25rem; margin-bottom: 1.25rem; padding-right: 1.5rem; padding-left: 1.5rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">12 milli\u00f3 forintot meg nem halad\u00f3 bev\u00e9tel eset\u00e9n 2,5 milli\u00f3 forint az ad\u00f3alap<\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">12 \u00e9s 18 milli\u00f3 forint k\u00f6z\u00f6tti bev\u00e9tel eset\u00e9n 6 milli\u00f3 forint az ad\u00f3alap<\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">18 \u00e9s 25 milli\u00f3 (meghat\u00e1rozott kisv\u00e1llalkoz\u00f3nak 120 milli\u00f3) forint k\u00f6z\u00f6tti bev\u00e9tel eset\u00e9n 8,5 milli\u00f3 forint az ad\u00f3alap<\/p><\/li><\/ul><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">12 h\u00f3napn\u00e1l r\u00f6videbb ad\u00f3\u00e9v eset\u00e9n napi id\u0151ar\u00e1nyos\u00edt\u00e1ssal kell meg\u00e1llap\u00edtani a kisv\u00e1llalkoz\u00f3ra ir\u00e1nyad\u00f3 bev\u00e9teli s\u00e1vot, valamint a s\u00e1vhoz tartoz\u00f3 ad\u00f3alapot is.<\/p><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">Az ad\u00f3\u00e9vre fizetend\u0151 ad\u00f3 a fentiek szerint meg\u00e1llap\u00edtott ad\u00f3alap \u00e9s az ad\u00f3\u00e9vre hat\u00e1lyos \u00f6nkorm\u00e1nyzati rendelet szerinti ad\u00f3m\u00e9rt\u00e9k szorzata.<\/p><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">A P\u00e9celen alkalmazott ipar\u0171z\u00e9si ad\u00f3m\u00e9rt\u00e9k 2%, \u00edgy a fenti s\u00e1voknak megfelel\u0151 ad\u00f3el\u0151legek\/ad\u00f3t\u00e9telek a k\u00f6vetkez\u0151k:<\/p><ul style=\"list-style-position: outside; list-style-image: initial; margin-top: 1.25rem; margin-bottom: 1.25rem; padding-right: 1.5rem; padding-left: 1.5rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">12 milli\u00f3 forintot meg nem halad\u00f3 bev\u00e9tel eset\u00e9n 50.000 Ft<\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">12 \u00e9s 18 milli\u00f3 forint k\u00f6z\u00f6tti bev\u00e9tel eset\u00e9n 120.000 Ft<\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">18 \u00e9s 25 milli\u00f3 (meghat\u00e1rozott kisv\u00e1llalkoz\u00f3nak 120 milli\u00f3) forint k\u00f6z\u00f6tti bev\u00e9tel eset\u00e9n 170.000 Ft<\/p><\/li><\/ul><h3 style=\"line-height: 1.2; margin-top: 2.5rem; margin-bottom: 1.125rem; font-size: 1.375rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">Hogyan kell bejelenteni az egyszer\u0171s\u00edtett ad\u00f3alap-meg\u00e1llap\u00edt\u00e1si m\u00f3d v\u00e1laszt\u00e1s\u00e1t?<\/h3><ul style=\"list-style-position: outside; list-style-image: initial; margin-top: 1.25rem; margin-bottom: 1.25rem; padding-right: 1.5rem; padding-left: 1.5rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">az\u00a0<span style=\"font-weight: bold; font-size: 1em;\">\u00f6nkorm\u00e1nyzat illet\u00e9kess\u00e9gi ter\u00fclet\u00e9n<\/span>\u00a0<span style=\"font-weight: bold; font-size: 1em;\">el\u0151z\u0151 ad\u00f3\u00e9vben m\u00e1r m\u0171k\u00f6d\u0151\u00a0<\/span>kisv\u00e1llalkoz\u00f3 az el\u0151z\u0151 ad\u00f3\u00e9vr\u0151l sz\u00f3l\u00f3\u00a0<span style=\"font-weight: bold; font-size: 1em;\">bevall\u00e1s\u00e1ban<\/span>, legk\u00e9s\u0151bb\u00a0<span style=\"font-weight: bold; font-size: 1em;\">m\u00e1jus 31. napj\u00e1ig<\/span>.<\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">az ad\u00f3\u00e9vben\u00a0<span style=\"font-weight: bold; font-size: 1em;\">jogel\u0151d n\u00e9lk\u00fcl kezd\u0151<\/span>\u00a0kisv\u00e1llalkoz\u00f3 a\u00a0<span style=\"font-weight: bold; font-size: 1em;\">k\u00f6vetkez\u0151 \u00e9v m\u00e1jus 31<\/span>. napj\u00e1ig az ad\u00f3\u00e9vr\u0151l teljes\u00edtend\u0151 bevall\u00e1s\u00e1ban (v\u00e1ltoz\u00e1sbejelent\u00e9s beny\u00fajt\u00e1s\u00e1ra nincs sz\u00fcks\u00e9g)<\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">a\u00a0<span style=\"font-weight: bold; font-size: 1em;\">tev\u00e9kenys\u00e9g\u00e9t az \u00f6nkorm\u00e1nyzat illet\u00e9kess\u00e9gi ter\u00fclet\u00e9n kezd\u0151<\/span>\u00a0(pl. telephely l\u00e9tes\u00edt\u00e9s, sz\u00e9khely\u00e1thelyez\u00e9s) kisv\u00e1llalkoz\u00f3 bejelentkez\u00e9si, v\u00e1ltoz\u00e1sbejelent\u00e9si nyomtatv\u00e1nyon kell bejelentenie az ad\u00f3k\u00f6telezetts\u00e9g keletkez\u00e9s\u00e9t\u0151l sz\u00e1m\u00edtott\u00a0<span style=\"font-weight: bold; font-size: 1em;\">15 napon bel\u00fcl.\u00a0<\/span>Amennyiben\u00a0<span style=\"font-weight: bold; font-size: 1em;\">m\u00e1s telep\u00fcl\u00e9sen<\/span>\u00a0ezt a m\u00f3dszert\u00a0<span style=\"font-weight: bold; font-size: 1em;\">v\u00e1lasztotta<\/span>, akkor az\u00a0<span style=\"font-weight: bold; font-size: 1em;\">\u00faj telephely\/sz\u00e9khely szerinti telep\u00fcl\u00e9sen is<\/span>\u00a0<span style=\"font-weight: bold; font-size: 1em;\">ezt kell alkalmaznia<\/span>.<\/p><\/li><\/ul><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><span style=\"font-weight: bold; font-size: 1em;\">Fontos, hogy az itt meghat\u00e1rozott hat\u00e1rid\u0151k elmulaszt\u00e1sa kiz\u00e1r\u00f3lag igazol\u00e1si k\u00e9relemmel menthet\u0151 ki, amelynek szab\u00e1lyair\u00f3l az Air.<a style=\"background-color: transparent; font-size: 1em; color: #031e32; text-decoration-line: underline; transition: color 0.35s, background-color 0.35s;\" href=\"https:\/\/www.pecel.hu\/hivatal\/adonemek#_ftn5\" rel=\"noopener noreferrer nofollow\">[5]<\/a>\u00a053. \u00a7-a rendelkezik.<\/span><\/p><h3 style=\"line-height: 1.2; margin-top: 2.5rem; margin-bottom: 1.125rem; font-size: 1.375rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">A m\u00f3dszer alkalmaz\u00e1s\u00e1nak id\u0151beli \u00e9s ter\u00fcleti hat\u00e1lya<\/h3><ul style=\"list-style-position: outside; list-style-image: initial; margin-top: 1.25rem; margin-bottom: 1.25rem; padding-right: 1.5rem; padding-left: 1.5rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">ad\u00f3\u00e9vre v\u00e1laszthat\u00f3, a nyilatkozat az adott \u00e9vre nem vonhat\u00f3 vissza (\u00f6nellen\u0151rz\u00e9ssel sem)<\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">a v\u00e1laszt\u00e1s valamennyi \u2013 ad\u00f3k\u00f6telezetts\u00e9ggel \u00e9rintett \u2013 telep\u00fcl\u00e9sre \u00e9rv\u00e9nyes (k\u00fcl\u00f6n-k\u00fcl\u00f6n bejelentend\u0151)<\/p><\/li><\/ul><h3 style=\"line-height: 1.2; margin-top: 2.5rem; margin-bottom: 1.125rem; font-size: 1.375rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">A m\u00f3dszer alkalmaz\u00e1s\u00e1nak megsz\u00fcntet\u00e9se<\/h3><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">Az ad\u00f3\u00e9vet k\u00f6vet\u0151 \u00e9vt\u0151l kezd\u0151d\u0151en a bevall\u00e1si nyomtatv\u00e1nyon bejelentheti, hogy m\u00e1r nem k\u00edv\u00e1n \u00e9lni ezen lehet\u0151s\u00e9ggel, ennek hat\u00e1rideje az ad\u00f3\u00e9vet k\u00f6vet\u0151 m\u00e1jus 31. napja.<\/p><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">A bejelent\u00e9ssel egyidej\u0171leg el\u0151leg bevall\u00e1s\u00e1ra k\u00f6teles az al\u00e1bbiak szerint:<\/p><ul style=\"list-style-position: outside; list-style-image: initial; margin-top: 1.25rem; margin-bottom: 1.25rem; padding-right: 1.5rem; padding-left: 1.5rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">m\u00e1jus 31-ig fizetend\u0151 el\u0151leg: el\u0151z\u0151 \u00e9vi ad\u00f3 \u00f6sszege<\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">k\u00f6vetkez\u0151 ad\u00f3\u00e9v m\u00e1rcius 15. napj\u00e1ig fizetend\u0151 el\u0151leg: el\u0151z\u0151 \u00e9vi ad\u00f3\u00f6sszeg fele<\/p><\/li><\/ul><h3 style=\"line-height: 1.2; margin-top: 2.5rem; margin-bottom: 1.125rem; font-size: 1.375rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">Mi a teend\u0151je a 2022. 09. 01. napj\u00e1t\u00f3l KATA alany\u00e1nak?<\/h3><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">Amennyiben 2022. 09. 01. napj\u00e1t\u00f3l az \u201e\u00faj\u201d KATA ad\u00f3z\u00e1si m\u00f3dot v\u00e1lasztotta az \u00f6nkorm\u00e1nyzatn\u00e1l, \u00fagy az \u00faj egyszer\u0171s\u00edtett ad\u00f3alap-meg\u00e1llap\u00edt\u00e1si m\u00f3d v\u00e1laszt\u00e1s\u00e1r\u00f3l 2023. 05. 31. napj\u00e1ig kell d\u00f6ntenie:<\/p><ul style=\"list-style-position: outside; list-style-image: initial; margin-top: 1.25rem; margin-bottom: 1.25rem; padding-right: 1.5rem; padding-left: 1.5rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">ha v\u00e1lasztani k\u00edv\u00e1nja az \u00faj ad\u00f3alap-meg\u00e1llap\u00edt\u00e1si m\u00f3dot, meg kell \u00e1llap\u00edtania az el\u0151z\u0151 \u00e9vi bev\u00e9tele alapj\u00e1n a bev\u00e9teli s\u00e1vot, amelyhez tartoz\u00f3 ad\u00f3alappal sz\u00e1m\u00edtott 2%-os ad\u00f3m\u00e9rt\u00e9ket 2023. 05. 31. napj\u00e1ig kell megfizetnie, k\u00fcl\u00f6n bejelent\u00e9st azonban nem kell tennie<a style=\"background-color: transparent; font-size: 1em; color: #031e32; text-decoration-line: underline; transition: color 0.35s, background-color 0.35s; font-weight: 600;\" href=\"https:\/\/www.pecel.hu\/hivatal\/adonemek#_ftn6\" rel=\"noopener noreferrer nofollow\">[6]<\/a><\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">ha nem k\u00edv\u00e1nja v\u00e1lasztani, arr\u00f3l 2023. 05. 31. napj\u00e1ig (bevall\u00e1ssal vagy v\u00e1ltoz\u00e1sbejelent\u00e9ssel) kell bejelent\u00e9st tennie<\/p><\/li><\/ul><h3 style=\"line-height: 1.2; margin-top: 2.5rem; margin-bottom: 1.125rem; font-size: 1.375rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">Mikor kell ad\u00f3bevall\u00e1st beny\u00fajtani?<\/h3><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">A kisv\u00e1llalkoz\u00f3t\u00a0<span style=\"font-weight: bold; font-size: 1em;\">nem terheli bevall\u00e1si k\u00f6telezetts\u00e9g<\/span>, ha<\/p><ul style=\"list-style-position: outside; list-style-image: initial; margin-top: 1.25rem; margin-bottom: 1.25rem; padding-right: 1.5rem; padding-left: 1.5rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">az ad\u00f3\u00e9vi ad\u00f3 \u00f6sszege nem haladja meg az ad\u00f3el\u0151leg \u00f6sszeg\u00e9t<\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">a megfizetett el\u0151leg \u00f6sszege magasabb, mint az ad\u00f3 \u00e9s nem k\u00edv\u00e1nja visszak\u00e9rni a k\u00fcl\u00f6nb\u00f6zetet<\/p><\/li><\/ul><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">A kisv\u00e1llalkoz\u00f3t\u00a0<span style=\"font-weight: bold; font-size: 1em;\">bevall\u00e1si k\u00f6telezetts\u00e9g terheli<\/span>, ha<\/p><ul style=\"list-style-position: outside; list-style-image: initial; margin-top: 1.25rem; margin-bottom: 1.25rem; padding-right: 1.5rem; padding-left: 1.5rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">a kisv\u00e1llalkoz\u00f3 bev\u00e9tele \u00e1tl\u00e9pi az ad\u00f3alap-meg\u00e1llap\u00edt\u00e1s\u00e1n\u00e1l haszn\u00e1lt s\u00e1vot, \u00edgy a meg\u00e1llap\u00edtott el\u0151leg kevesebb, mint az ad\u00f3<\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">a megfizetett el\u0151leg \u00f6sszege magasabb, mint az ad\u00f3 \u00e9s vissza k\u00edv\u00e1nja k\u00e9rni a k\u00fcl\u00f6nb\u00f6zetet<\/p><\/li><li style=\"margin-top: 0.75rem; margin-bottom: 0.75rem;\"><p style=\"margin-bottom: 0px;\">\u00e9v k\u00f6zben a v\u00e1llalkoz\u00f3 megsz\u0171nik, az egy\u00e9ni v\u00e1llalkoz\u00e1s sz\u00fcnetel, illetve ha a telephelyet megsz\u00fcntetik vagy a sz\u00e9khelyet \u00e1thelyezik<\/p><\/li><\/ul><h3 style=\"line-height: 1.2; margin-top: 2.5rem; margin-bottom: 1.125rem; font-size: 1.375rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">Az ad\u00f3el\u0151leg \u00e9s ad\u00f3 esed\u00e9kess\u00e9ge<\/h3><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">Az egyszer\u0171s\u00edtett ad\u00f3alap-meg\u00e1llap\u00edt\u00e1si m\u00f3dszert v\u00e1laszt\u00f3 kisv\u00e1llalkoz\u00f3nak az\u00a0<span style=\"font-weight: bold; font-size: 1em;\">ad\u00f3\u00e9vi ad\u00f3el\u0151leg<\/span>\u00a0\u2013 fentiek szerint meg\u00e1llap\u00edtott \u2013\u00a0<span style=\"font-weight: bold; font-size: 1em;\">\u00f6sszeg\u00e9t<\/span>\u00a0az ad\u00f3\u00e9v\u00a0<span style=\"font-weight: bold; font-size: 1em;\">\u00f6t\u00f6dik h\u00f3napj\u00e1nak 31.<\/span>\u00a0napj\u00e1ig kell megfizetnie.<\/p><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">Amennyiben a fentiekben le\u00edrtak miatt bevall\u00e1s beny\u00fajt\u00e1s\u00e1ra nem k\u00f6teles a kisv\u00e1llalkoz\u00f3, \u00fagy a megfizetett el\u0151leg az ad\u00f3 \u00f6sszeg\u00e9v\u00e9 v\u00e1lik, \u00edgy tov\u00e1bbi fizetend\u0151je nem keletkezik az ad\u00f3\u00e9vre.<\/p><h3 style=\"line-height: 1.2; margin-top: 2.5rem; margin-bottom: 1.125rem; font-size: 1.375rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">Ad\u00f3mentess\u00e9g, kedvezm\u00e9ny, ad\u00f3cs\u00f6kkent\u00e9s<\/h3><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">Az \u00faj t\u00e9teles ad\u00f3alap-meg\u00e1llap\u00edt\u00e1s alkalmaz\u00e1sa eset\u00e9n a kisv\u00e1llalkoz\u00f3 tov\u00e1bbi t\u00f6rv\u00e9nyi vagy \u00f6nkorm\u00e1nyzati\u00a0<span style=\"font-weight: bold; font-size: 1em;\">ad\u00f3mentess\u00e9gre, ad\u00f3kedvezm\u00e9nyre, vagy ad\u00f3cs\u00f6kkent\u00e9sre nem jogosult.<\/span><\/p><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\">\u00a0<\/p><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><a style=\"background-color: transparent; font-size: 1em; color: #031e32; text-decoration-line: underline; transition: color 0.35s, background-color 0.35s; font-weight: 600;\" href=\"https:\/\/www.pecel.hu\/hivatal\/adonemek#_ftnref1\" rel=\"noopener noreferrer nofollow\">[1]<\/a>\u00a0a hely ad\u00f3kr\u00f3l sz\u00f3l\u00f3 1990. \u00e9vi C. t\u00f6rv\u00e9ny<\/p><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><a style=\"background-color: transparent; font-size: 1em; color: #031e32; text-decoration-line: underline; transition: color 0.35s, background-color 0.35s; font-weight: 600;\" href=\"https:\/\/www.pecel.hu\/hivatal\/adonemek#_ftnref2\" rel=\"noopener noreferrer nofollow\">[2]<\/a>\u00a0egy\u00e9ni v\u00e1llalkoz\u00f3, ad\u00f3k\u00f6teles \u0151stermel\u0151, jogi szem\u00e9ly, egy\u00e9ni c\u00e9g, egy\u00e9b szervezet<\/p><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><a style=\"background-color: transparent; font-size: 1em; color: #031e32; text-decoration-line: underline; transition: color 0.35s, background-color 0.35s; font-weight: 600;\" href=\"https:\/\/www.pecel.hu\/hivatal\/adonemek#_ftnref3\" rel=\"noopener noreferrer nofollow\">[3]<\/a>\u00a0a szem\u00e9lyi j\u00f6vedelemad\u00f3r\u00f3l sz\u00f3l\u00f3 1995. \u00e9vi CXVII. t\u00f6rv\u00e9ny<\/p><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><a style=\"background-color: transparent; font-size: 1em; color: #031e32; text-decoration-line: underline; transition: color 0.35s, background-color 0.35s; font-weight: 600;\" href=\"https:\/\/www.pecel.hu\/hivatal\/adonemek#_ftnref4\" rel=\"noopener noreferrer nofollow\">[4]<\/a>\u00a0a kisad\u00f3z\u00f3 v\u00e1llalkoz\u00f3k t\u00e9teles ad\u00f3j\u00e1r\u00f3l sz\u00f3l\u00f3 2022. \u00e9vi XIII. t\u00f6rv\u00e9ny<\/p><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><a style=\"background-color: transparent; font-size: 1em; color: #031e32; text-decoration-line: underline; transition: color 0.35s, background-color 0.35s; font-weight: 600;\" href=\"https:\/\/www.pecel.hu\/hivatal\/adonemek#_ftnref5\" rel=\"noopener noreferrer nofollow\">[5]<\/a>\u00a0az ad\u00f3igazgat\u00e1si rendtart\u00e1sr\u00f3l sz\u00f3l\u00f3 2017. \u00e9vi CLI. t\u00f6rv\u00e9ny<\/p><p style=\"margin-top: 1.25rem; margin-bottom: 1.25rem; color: #414243; font-family: Cabin, 'Helvetica Neue', Helvetica, Arial, sans-serif;\"><a style=\"background-color: transparent; font-size: 1em; color: #031e32; text-decoration-line: underline; transition: color 0.35s, background-color 0.35s; font-weight: 600;\" href=\"https:\/\/www.pecel.hu\/hivatal\/adonemek#_ftnref6\" rel=\"noopener noreferrer nofollow\">[6]<\/a>\u00a0Htv. 51\/Q. \u00a7 (3) bekezd\u00e9s<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Mi a mag\u00e1nszem\u00e9ly kommun\u00e1lis ad\u00f3ja? Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 2017. \u00e9vi CL. t\u00f6rv\u00e9ny 141. \u00a7 (2) bekezd\u00e9se szerint\u00a0a\u00a0mag\u00e1nszem\u00e9ly kommun\u00e1lis ad\u00f3ja\u00a0\u00fagynevezett helyi\u00a0kivet\u00e9ses ad\u00f3nem, azaz az ad\u00f3 hat\u00e1rozattal t\u00f6rt\u00e9n\u0151 meg\u00e1llap\u00edt\u00e1s\u00e1ra az ad\u00f3z\u00f3 adatbejelent\u00e9se alapj\u00e1n ker\u00fcl sor.\u00a0 Kinek kell megfizetni? Mag\u00e1nszem\u00e9ly kommun\u00e1lis ad\u00f3j\u00e1t\u00a0kell fizetni annak a mag\u00e1nszem\u00e9lynek, aki t\u00e1rgy\u00e9v janu\u00e1r 1. napj\u00e1n az \u00f6nkorm\u00e1nyzat illet\u00e9kess\u00e9gi ter\u00fclet\u00e9n lak\u00e1s c\u00e9lj\u00e1ra &hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_eb_attr":"","footnotes":""},"class_list":["post-7327","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/2026.pecel.hu\/index.php\/wp-json\/wp\/v2\/pages\/7327","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/2026.pecel.hu\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/2026.pecel.hu\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/2026.pecel.hu\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/2026.pecel.hu\/index.php\/wp-json\/wp\/v2\/comments?post=7327"}],"version-history":[{"count":4,"href":"https:\/\/2026.pecel.hu\/index.php\/wp-json\/wp\/v2\/pages\/7327\/revisions"}],"predecessor-version":[{"id":7331,"href":"https:\/\/2026.pecel.hu\/index.php\/wp-json\/wp\/v2\/pages\/7327\/revisions\/7331"}],"wp:attachment":[{"href":"https:\/\/2026.pecel.hu\/index.php\/wp-json\/wp\/v2\/media?parent=7327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}