{"id":7425,"date":"2021-10-19T11:19:16","date_gmt":"2021-10-19T09:19:16","guid":{"rendered":"https:\/\/teszt.lakasbolotthon-bp.hu\/?p=7425"},"modified":"2024-03-19T11:24:21","modified_gmt":"2024-03-19T10:24:21","slug":"a-kata-adozasi-formarol","status":"publish","type":"post","link":"https:\/\/teszt.lakasbolotthon-bp.hu\/en\/a-kata-adozasi-formarol\/","title":{"rendered":"A KATA ad\u00f3z\u00e1si form\u00e1r\u00f3l"},"content":{"rendered":"

Sz\u00edves figyelm\u00fckbe aj\u00e1nljuk Luk\u00e1cs \u00c1gnes vezet\u0151 f\u0151tan\u00e1csos asszony t\u00e1j\u00e9koztat\u00f3j\u00e1t.<\/p>\n\n\n\n

Helyi ipar\u0171z\u00e9si ad\u00f3 – Kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3j\u00e1t v\u00e1laszt\u00f3 ad\u00f3z\u00f3k figyelm\u00e9be:
A kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3ja (KATA) ad\u00f3z\u00e1si m\u00f3dot v\u00e1laszt\u00f3 ad\u00f3z\u00f3knak<\/strong> \u2013 f\u00fcggetlen\u00fcl az \u00e1llami ad\u00f3hat\u00f3s\u00e1gn\u00e1l (NAV) t\u00f6rt\u00e9nt v\u00e1laszt\u00e1st\u00f3l \u2013 az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g fel\u00e9 is egy egyszeri bejelent\u00e9si k\u00f6telezetts\u00e9ge van.<\/strong><\/p>\n\n\n\n

Felh\u00edvjuk a figyelmet arra, hogy nem el\u00e9g a NAV-n\u00e1l v\u00e1lasztani a KATA-t. Amennyiben a helyi ipar\u0171z\u00e9si ad\u00f3ban (HIPA) az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1gn\u00e1l is ilyen alapon k\u00edv\u00e1n ad\u00f3zni \u00e9s m\u00e1r a NAV-n\u00e1l is ezt az ad\u00f3z\u00e1si form\u00e1t v\u00e1lasztotta, \u00fagy ezt az ig\u00e9ny\u00e9t k\u00fcl\u00f6n be kell jelenteni az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1gnak.<\/strong><\/p>\n\n\n\n

Fontos, hogy ezt az ig\u00e9ny\u00e9t az a KATA hat\u00e1lya al\u00e1 tartoz\u00e1s kezd\u0151 napj\u00e1t\u00f3l sz\u00e1m\u00edtott 45 napon bel\u00fcl, vagy ha ezt elmulasztja, akkor a k\u00f6vetkez\u0151 \u00e9v febru\u00e1r 15-ig be kell jelenteni az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1ghoz.<\/p>\n\n\n\n

Amennyiben a fenti hat\u00e1rid\u0151ig az ad\u00f3z\u00f3 \u2013 az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1ghoz t\u00f6rt\u00e9n\u0151 \u2013 bejelent\u00e9s\u00e9nek nem tesz eleget, akkor a helyi ad\u00f3kr\u00f3l sz\u00f3l\u00f3 t\u00f6bbsz\u00f6r m\u00f3dos\u00edtott 1990. \u00e9vi C. t\u00f6rv\u00e9ny (tov\u00e1bbiakban: Htv.) 39\/A. \u00a7 (1) bekezd\u00e9s b) pontj\u00e1ban vagy Htv. 39. \u00a7 (1) bekezd\u00e9sben r\u00e9szletezett m\u00f3dok szerint \u00e1llap\u00edthatja meg ad\u00f3j\u00e1t.<\/p>\n\n\n\n

A kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3j\u00e1nak hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalkoz\u00f3 a Htv. 39\/B.\u00a7 (9) bekezd\u00e9s szerint bejelentett d\u00f6nt\u00e9se eset\u00e9n, az ad\u00f3 ad\u00f3\u00e9vi alapja \u2013 a 39. \u00a7 (1) bekezd\u00e9s\u00e9ben, vagy a 39\/A. \u00a7-ban foglalt el\u0151\u00edr\u00e1sokt\u00f3l elt\u00e9r\u0151en \u2013 sz\u00e9khelye \u00e9s telephelye szerinti \u00f6nkorm\u00e1nyzatonk\u00e9nt 2,5-2,5 milli\u00f3 forint. Ha a kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1s e min\u0151s\u00e9ge szerinti ad\u00f3k\u00f6telezetts\u00e9ge valamely telep\u00fcl\u00e9sen az ad\u00f3\u00e9v eg\u00e9sz\u00e9ben nem \u00e1ll fenn, vagy a kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3j\u00e1ban az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9ge sz\u00fcnetel, akkor az ad\u00f3 \u00f6nkorm\u00e1nyzatonk\u00e9nti alapja a 2,5 milli\u00f3 forintnak az ad\u00f3k\u00f6telezetts\u00e9g id\u0151tartama napt\u00e1ri napjai alapj\u00e1n ar\u00e1nyos\u00edtott r\u00e9sze.<\/p>\n\n\n\n

A v\u00e1llalkoz\u00f3 e d\u00f6nt\u00e9se a teljes ad\u00f3\u00e9vre vonatkozik \u00e9s mindaddig \u00e9rv\u00e9nyben van, am\u00edg be nem jelenti, hogy az ipar\u0171z\u00e9si ad\u00f3 alapj\u00e1t m\u00e1s ad\u00f3z\u00e1si m\u00f3ddal k\u00edv\u00e1nja meghat\u00e1rozni. A bejelentkez\u00e9si, bejelent\u00e9si nyomtatv\u00e1ny v\u00e9grehajthat\u00f3 okiratnak min\u0151s\u00fcl.<\/p>\n\n\n\n

T\u00e1j\u00e9koztatjuk, hogy az ipar\u0171z\u00e9si bejelentkez\u00e9si nyomtatv\u00e1ny kiz\u00e1r\u00f3lag elektronikus \u00faton ny\u00fajthat\u00f3 be az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1ghoz.<\/strong><\/p>\n\n\n\n

Az ad\u00f3z\u00f3 (vagy meghatalmazottja) az E-\u00d6nkorm\u00e1nyzati Port\u00e1lon<\/a> kereszt\u00fcl tudja a bejelent\u00e9si k\u00f6telezetts\u00e9g\u00e9t teljes\u00edteni (https:\/\/ohp-20.asp.lgov.hu\/nyitolap<\/a>).
(A bejelentkez\u00e9st k\u00f6vet\u0151en: \u00dcGYIND\u00cdT\u00c1S (bal oldal) \u2013 \u00e1gazat: AD\u00d3\u00dcGYEK \u2013 \u00fcgyt\u00edpus: \u00c1LTAL\u00c1NOS AD\u00d3NYOMTATV\u00c1NYOK \u2013 \u201eBEJELENTKEZ\u00c9S, V\u00c1LTOZ\u00c1S-BEJELENT\u00c9S\u201d n\u00e9ven tal\u00e1lhat\u00f3 \u0171rlapon t\u00f6lthet\u0151 ki \u00e9s ny\u00fajthat\u00f3 be.)<\/p>\n\n\n\n

<\/a><\/a><\/p>","protected":false},"excerpt":{"rendered":"

Sz\u00edves figyelm\u00fckbe aj\u00e1nljuk Luk\u00e1cs \u00c1gnes vezet\u0151 f\u0151tan\u00e1csos asszony t\u00e1j\u00e9koztat\u00f3j\u00e1t. Helyi ipar\u0171z\u00e9si ad\u00f3 – Kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3j\u00e1t v\u00e1laszt\u00f3 ad\u00f3z\u00f3k figyelm\u00e9be:A kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3ja (KATA) ad\u00f3z\u00e1si m\u00f3dot v\u00e1laszt\u00f3 ad\u00f3z\u00f3knak \u2013 f\u00fcggetlen\u00fcl az \u00e1llami ad\u00f3hat\u00f3s\u00e1gn\u00e1l (NAV) t\u00f6rt\u00e9nt v\u00e1laszt\u00e1st\u00f3l \u2013 az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g fel\u00e9 is egy egyszeri bejelent\u00e9si k\u00f6telezetts\u00e9ge van. Felh\u00edvjuk a figyelmet arra, hogy nem el\u00e9g a NAV-n\u00e1l […]<\/p>","protected":false},"author":1,"featured_media":7426,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[64],"tags":[],"class_list":["post-7425","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hirek"],"_links":{"self":[{"href":"https:\/\/teszt.lakasbolotthon-bp.hu\/en\/wp-json\/wp\/v2\/posts\/7425","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/teszt.lakasbolotthon-bp.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/teszt.lakasbolotthon-bp.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/teszt.lakasbolotthon-bp.hu\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/teszt.lakasbolotthon-bp.hu\/en\/wp-json\/wp\/v2\/comments?post=7425"}],"version-history":[{"count":1,"href":"https:\/\/teszt.lakasbolotthon-bp.hu\/en\/wp-json\/wp\/v2\/posts\/7425\/revisions"}],"predecessor-version":[{"id":7427,"href":"https:\/\/teszt.lakasbolotthon-bp.hu\/en\/wp-json\/wp\/v2\/posts\/7425\/revisions\/7427"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/teszt.lakasbolotthon-bp.hu\/en\/wp-json\/wp\/v2\/media\/7426"}],"wp:attachment":[{"href":"https:\/\/teszt.lakasbolotthon-bp.hu\/en\/wp-json\/wp\/v2\/media?parent=7425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/teszt.lakasbolotthon-bp.hu\/en\/wp-json\/wp\/v2\/categories?post=7425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/teszt.lakasbolotthon-bp.hu\/en\/wp-json\/wp\/v2\/tags?post=7425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}