{"id":10649,"date":"2017-12-05T13:06:50","date_gmt":"2017-12-05T13:06:50","guid":{"rendered":"https:\/\/kamaraonline.hu\/cikk\/ugyvedi-irodak-is-valaszthatjak-a-katat"},"modified":"2017-12-05T13:06:50","modified_gmt":"2017-12-05T13:06:50","slug":"ugyvedi-irodak-is-valaszthatjak-a-katat","status":"publish","type":"post","link":"https:\/\/kamaraonline.hu\/ugyvedi-irodak-is-valaszthatjak-a-katat\/","title":{"rendered":"\u00dcgyv\u00e9di irod\u00e1k is v\u00e1laszthatj\u00e1k a kat\u00e1t"},"content":{"rendered":"<p>A kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3j\u00e1r\u00f3l \u00e9s a kisv\u00e1llalati ad\u00f3r\u00f3l sz\u00f3l\u00f3 2012. \u00e9vi CXLVII. t\u00f6rv\u00e9ny (a tov\u00e1bbiakban: Katv.) m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 2017 \u00e9vi CLVII. t\u00f6rv\u00e9ny egy \u00fajabb ad\u00f3z\u00f3i k\u00f6r r\u00e9sz\u00e9re ad lehet\u0151s\u00e9get a kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3ja (a tov\u00e1bbiakban: kata) szerinti ad\u00f3alanyis\u00e1g v\u00e1laszt\u00e1s\u00e1ra \u2013 h\u00edvta fel a figyelmet a NAV.<\/p>\n<p>A Katv. 3. \u00a7-\u00e1ban foglalt rendelkez\u00e9s 2018. janu\u00e1r 1-j\u00e9t\u0151l kieg\u00e9sz\u00fcl azzal, hogy a kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3j\u00e1nak alanya lehet az \u00fcgyv\u00e9di iroda is.<\/p>\n<p>\u00c1tmeneti rendelkez\u00e9s biztos\u00edtja azt, hogy a m\u00e1r tev\u00e9kenys\u00e9get folytat\u00f3 \u00fcgyv\u00e9di iroda kata-alanyis\u00e1ga 2018. janu\u00e1r 1-j\u00e9t\u0151l l\u00e9trej\u00f6hessen. Eszerint az \u00fcgyv\u00e9di iroda a Katv. szerinti ad\u00f3alanyis\u00e1g v\u00e1laszt\u00e1s\u00e1t legkor\u00e1bban 2017. december 1-j\u00e9t\u0151l kezd\u0151d\u0151en jelentheti be az \u00e1llami ad\u00f3- \u00e9s v\u00e1mhat\u00f3s\u00e1ghoz.<\/p>\n<p>A tev\u00e9kenys\u00e9get folytat\u00f3 \u00fcgyv\u00e9di irod\u00e1k 2017 december\u00e9ben a 17T201 nyomtatv\u00e1nyon jelenthetik be, hogy 2018. janu\u00e1r 1-j\u00e9t\u0151l a kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3j\u00e1nak szab\u00e1lyai szerint k\u00edv\u00e1nj\u00e1k teljes\u00edteni az ad\u00f3k\u00f6telezetts\u00e9geiket.<\/p>\n<p>Azok az \u00fcgyv\u00e9di irod\u00e1k is megtehetik a kata v\u00e1laszt\u00e1s\u00e1ra vonatkoz\u00f3 bejelent\u00e9st 2017 december\u00e9ben, amelyeket ebben a h\u00f3napban vesznek nyilv\u00e1ntart\u00e1sba. Eset\u00fckben \u2013 tekintettel arra, hogy az ad\u00f3alanyi k\u00f6r b\u0151v\u00edt\u00e9s\u00e9re vonatkoz\u00f3 fenti szab\u00e1ly 2018. janu\u00e1r 1-j\u00e9n l\u00e9p hat\u00e1lyba \u2013 a kata-alanyis\u00e1g kezd\u0151 id\u0151pontja szint\u00e9n 2018. janu\u00e1r 1. napja lesz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3j\u00e1r\u00f3l \u00e9s a kisv\u00e1llalati ad\u00f3r\u00f3l sz\u00f3l\u00f3 2012. \u00e9vi CXLVII. t\u00f6rv\u00e9ny (a tov\u00e1bbiakban: Katv.) m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 2017 \u00e9vi CLVII. t\u00f6rv\u00e9ny egy \u00fajabb ad\u00f3z\u00f3i k\u00f6r r\u00e9sz\u00e9re ad lehet\u0151s\u00e9get a kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3ja (a tov\u00e1bbiakban: kata) szerinti ad\u00f3alanyis\u00e1g v\u00e1laszt\u00e1s\u00e1ra \u2013 h\u00edvta fel a figyelmet a NAV. A Katv. 3. \u00a7-\u00e1ban foglalt rendelkez\u00e9s 2018. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":45505,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[47],"tags":[486,159,2369],"acf":[],"_links":{"self":[{"href":"https:\/\/kamaraonline.hu\/wp-json\/wp\/v2\/posts\/10649"}],"collection":[{"href":"https:\/\/kamaraonline.hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kamaraonline.hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kamaraonline.hu\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kamaraonline.hu\/wp-json\/wp\/v2\/comments?post=10649"}],"version-history":[{"count":0,"href":"https:\/\/kamaraonline.hu\/wp-json\/wp\/v2\/posts\/10649\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamaraonline.hu\/wp-json\/wp\/v2\/media\/45505"}],"wp:attachment":[{"href":"https:\/\/kamaraonline.hu\/wp-json\/wp\/v2\/media?parent=10649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamaraonline.hu\/wp-json\/wp\/v2\/categories?post=10649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamaraonline.hu\/wp-json\/wp\/v2\/tags?post=10649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}