{"id":12220,"date":"2022-08-24T07:20:20","date_gmt":"2022-08-24T05:20:20","guid":{"rendered":"https:\/\/www.nagykoros.hu\/?p=12220"},"modified":"2022-08-24T07:20:20","modified_gmt":"2022-08-24T05:20:20","slug":"tajekoztatas-a-kata-adozas-uj-szabalyairol","status":"publish","type":"post","link":"https:\/\/businessnewshungary.hu\/nk\/index.php\/2022\/08\/24\/tajekoztatas-a-kata-adozas-uj-szabalyairol\/","title":{"rendered":"T\u00c1J\u00c9KOZTAT\u00c1S A KATA AD\u00d3Z\u00c1S \u00daJ SZAB\u00c1LYAIR\u00d3L"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A kisad\u00f3z\u00f3 v\u00e1llalkoz\u00f3k t\u00e9teles ad\u00f3j\u00e1r\u00f3l sz\u00f3l\u00f3 <strong>2022. \u00e9vi XIII. t\u00f6rv\u00e9ny (\u201e\u00faj KATA\u201d t\u00f6rv\u00e9ny) 2022.<\/strong><strong>szeptember 1-j\u00e9n l\u00e9p hat\u00e1lyba,<\/strong> s ezzel egyidej\u0171leg 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 II. fejezete hat\u00e1ly\u00e1t veszti, e<strong>z\u00e9rt <\/strong>a <strong>jelenlegi KATA-soknak 2022. augusztus 31-\u00e9n <\/strong>a t\u00f6rv\u00e9ny erej\u00e9n\u00e9l fogva <strong>megsz\u0171nik a KATA ad\u00f3alanyis\u00e1guk.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A megsz\u0171n\u00e9ssel kapcsolatban a jelenlegi KATA-soknak nincs k\u00fcl\u00f6n bejelent\u00e9si k\u00f6telezetts\u00e9g\u00fck az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g fel\u00e9<\/strong><strong>.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u201e\u00faj KATA-t\u201d a f\u0151foglalkoz\u00e1s\u00fa, egy\u00e9ni v\u00e1llalkoz\u00f3i nyilv\u00e1ntart\u00e1sban szerepl\u0151 egy\u00e9ni v\u00e1llalkoz\u00f3 v\u00e1laszthatja, az ott r\u00f6gz\u00edtett tev\u00e9kenys\u00e9geivel \u00f6sszef\u00fcgg\u00e9sben.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Amennyiben az \u201e\u00faj KATA\u201d lehet\u0151s\u00e9g\u00e9vel az ad\u00f3z\u00f3 \u00e9lni k\u00edv\u00e1n<\/strong> <em>\u2013 f\u00fcggetlen\u00fcl att\u00f3l, hogy a \u201er\u00e9gi KATA\u201d alanya volt-e vagy sem, illetve kor\u00e1bban az egyszer\u0171s\u00edtett t\u00e9teles ipar\u0171z\u00e9si ad\u00f3meg\u00e1llap\u00edt\u00e1st v\u00e1lasztotta-e vagy sem \u2013<\/em> \u00e9s a NAV-n\u00e1l az \u00faj ad\u00f3z\u00e1si form\u00e1t v\u00e1lasztja, e t\u00e9nyr\u0151l <strong>az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g fel\u00e9<\/strong> <strong>bejelent\u00e9st kell tennie<\/strong>. A bejelent\u00e9st a bejelentkez\u00e9si, v\u00e1ltoz\u00e1s-bejelent\u00e9si nyomtatv\u00e1nyon lehet megtenni, melyet az E-\u00d6nkorm\u00e1nyzat Port\u00e1lon kereszt\u00fcl lehet bek\u00fcldeni ad\u00f3hat\u00f3s\u00e1gunknak.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A bejelent\u00e9st<\/strong> \u2013 ha az \u201e\u00faj KATA\u201d szerinti ad\u00f3alanyis\u00e1ga szeptember 1-j\u00e9n kezd\u0151dik \u00e9s 2022-ben is alkalmazni k\u00edv\u00e1nja az \u201e\u00faj KATA\u201d ad\u00f3z\u00e1si m\u00f3dot \u2013 <strong><u>legk\u00e9s\u0151bb okt\u00f3ber 15-ig teheti meg<\/u>. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/strong><em>(A hat\u00e1rid\u0151 jogveszt\u0151. Elmulaszt\u00e1sa eset\u00e9n 2023. febru\u00e1r 15-ig lehet bejelent\u00e9st tenni, de m\u00e1r csak a 2023. \u00e9v eg\u00e9sz\u00e9re).<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Azon ad\u00f3z\u00f3knak, akik 2022. szeptember 1-j\u00e9t\u0151l nem lesznek jogosultak az \u201e\u00faj KATA\u201d szerinti ad\u00f3z\u00e1si m\u00f3dra, vagy a <strong>helyi ipar\u0171z\u00e9si ad\u00f3ban nem v\u00e1lasztj\u00e1k az egyszer\u0171s\u00edtett ad\u00f3alap-meg\u00e1llap\u00edt\u00e1s<\/strong><strong>lehet\u0151s\u00e9get, a <\/strong><strong>2022. szeptember 1-j\u00e9t\u0151l 2022. december 31. napj\u00e1ig tart\u00f3 id\u0151szakr\u00f3l a 2023. m\u00e1jus 31-ig beny\u00fajtand\u00f3 22HIPAK bevall\u00e1sban kell elsz\u00e1molni.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nagyk\u0151r\u00f6s V\u00e1ros \u00d6nkorm\u00e1nyzati Ad\u00f3hat\u00f3s\u00e1ga<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A kisad\u00f3z\u00f3 v\u00e1llalkoz\u00f3k t\u00e9teles ad\u00f3j\u00e1r\u00f3l sz\u00f3l\u00f3 2022. \u00e9vi XIII. t\u00f6rv\u00e9ny (\u201e\u00faj KATA\u201d t\u00f6rv\u00e9ny) 2022.szeptember 1-j\u00e9n l\u00e9p hat\u00e1lyba, s ezzel egyidej\u0171leg 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 II. fejezete hat\u00e1ly\u00e1t veszti, ez\u00e9rt a jelenlegi KATA-soknak 2022. augusztus 31-\u00e9n a t\u00f6rv\u00e9ny erej\u00e9n\u00e9l fogva megsz\u0171nik a KATA ad\u00f3alanyis\u00e1guk. A megsz\u0171n\u00e9ssel [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12221,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[83,35],"tags":[82,75],"class_list":["post-12220","post","type-post","status-publish","format-standard","has-post-thumbnail","category-felhivasok-kozlemenyek","category-hirek","tag-felhivasok-kozlemenyek","tag-hirek"],"acf":[],"_links":{"self":[{"href":"https:\/\/businessnewshungary.hu\/nk\/index.php\/wp-json\/wp\/v2\/posts\/12220","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/businessnewshungary.hu\/nk\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/businessnewshungary.hu\/nk\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/businessnewshungary.hu\/nk\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/businessnewshungary.hu\/nk\/index.php\/wp-json\/wp\/v2\/comments?post=12220"}],"version-history":[{"count":0,"href":"https:\/\/businessnewshungary.hu\/nk\/index.php\/wp-json\/wp\/v2\/posts\/12220\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businessnewshungary.hu\/nk\/index.php\/wp-json\/wp\/v2\/media\/12221"}],"wp:attachment":[{"href":"https:\/\/businessnewshungary.hu\/nk\/index.php\/wp-json\/wp\/v2\/media?parent=12220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businessnewshungary.hu\/nk\/index.php\/wp-json\/wp\/v2\/categories?post=12220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businessnewshungary.hu\/nk\/index.php\/wp-json\/wp\/v2\/tags?post=12220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}