{"id":10647,"date":"2013-06-26T09:28:30","date_gmt":"2013-06-26T07:28:30","guid":{"rendered":"http:\/\/stockportal.hu\/?p=10647"},"modified":"2013-06-26T09:28:38","modified_gmt":"2013-06-26T07:28:38","slug":"nav-veszelyben-a-katasok-15-szazaleka","status":"publish","type":"post","link":"https:\/\/gazdasagportal.hu\/index.php\/nav-veszelyben-a-katasok-15-szazaleka\/","title":{"rendered":"NAV: vesz\u00e9lyben a kat\u00e1sok 15 sz\u00e1zal\u00e9ka"},"content":{"rendered":"<p><strong>A kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3ja (kata) alanyis\u00e1got v\u00e1lasztott v\u00e1llalkoz\u00e1sok mindenk\u00e9pp ellen\u0151rizz\u00e9k, van-e ad\u00f3tartoz\u00e1suk, ugyanis azt a v\u00e1llalkoz\u00e1st, amelyiknek 100 ezer forintn\u00e1l nagyobb v\u00e9grehajthat\u00f3 ad\u00f3tartoz\u00e1sa lesz a foly\u00f3sz\u00e1ml\u00e1j\u00e1n 2013. j\u00fanius 30-\u00e1n, a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) kiz\u00e1rja a kata-k\u00f6rb\u0151l &#8211; h\u00edvja fel a figyelmet az ad\u00f3hat\u00f3s\u00e1g.<!--more--><\/strong><\/p>\n<p>A kat\u00e1t v\u00e1laszt\u00f3knak \u00e9v k\u00f6zben &#8211; ha m\u00e1s ad\u00f3bevall\u00e1si-, fizet\u00e9si k\u00f6telezetts\u00e9g\u00fck nincs &#8211; a nyugta- \u00e9s sz\u00e1mla ad\u00e1s\u00e1n k\u00edv\u00fcl egyetlen ad\u00f3k\u00f6telezetts\u00e9g\u00fck van: minden h\u00f3nap 12-\u00e9n megfizetni a kat\u00e1t. Ez f\u0151\u00e1ll\u00e1s\u00fa kisad\u00f3z\u00f3 eset\u00e9n &#8211; kisad\u00f3z\u00f3nk\u00e9nt &#8211; 50 ezer, f\u0151\u00e1ll\u00e1s\u00fanak nem min\u0151s\u00fcl\u0151 kisad\u00f3z\u00f3 eset\u00e9n &#8211; kisad\u00f3z\u00f3nk\u00e9nt &#8211; 25 ezer forint ad\u00f3 megfizet\u00e9s\u00e9t jelenti, amellyel az \u00f6sszes k\u00f6zterhet teljes\u00edtik.<br \/>\nA rendk\u00edv\u00fcl kedvezm\u00e9nyes ad\u00f3z\u00e1si szab\u00e1lyok ellen\u00e9re a kat\u00e1sok 15 sz\u00e1zal\u00e9ka tartozik az \u00e1llamkassz\u00e1nak. Annak \u00e9rdek\u00e9ben, hogy egyetlen kat\u00e1s v\u00e1llalkoz\u00e1st se kelljen kiz\u00e1rni 2013. j\u00fanius 30-i hat\u00e1llyal, a NAV k\u00e9ri, hogy minden kisad\u00f3z\u00f3 ellen\u0151rizze foly\u00f3sz\u00e1ml\u00e1j\u00e1t, \u00e9s esetleges tartoz\u00e1s\u00e1t soron k\u00edv\u00fcl rendezze.<br \/>\nA k\u00f6rb\u0151l kiz\u00e1rt kisad\u00f3z\u00f3 ezt a form\u00e1t 24 h\u00f3napon kereszt\u00fcl nem v\u00e1laszthatja \u00fajra &#8211; \u00edrja k\u00f6zlem\u00e9ny\u00e9ben az ad\u00f3hat\u00f3s\u00e1g.(MTI)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3ja (kata) alanyis\u00e1got v\u00e1lasztott v\u00e1llalkoz\u00e1sok mindenk\u00e9pp ellen\u0151rizz\u00e9k, van-e ad\u00f3tartoz\u00e1suk, ugyanis azt a v\u00e1llalkoz\u00e1st, amelyiknek 100 ezer forintn\u00e1l nagyobb v\u00e9grehajthat\u00f3 ad\u00f3tartoz\u00e1sa lesz a foly\u00f3sz\u00e1ml\u00e1j\u00e1n 2013. j\u00fanius 30-\u00e1n, a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) kiz\u00e1rja a kata-k\u00f6rb\u0151l &#8211; h\u00edvja fel a figyelmet az ad\u00f3hat\u00f3s\u00e1g.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[20],"tags":[],"_links":{"self":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/10647"}],"collection":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/comments?post=10647"}],"version-history":[{"count":4,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/10647\/revisions"}],"predecessor-version":[{"id":10659,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/10647\/revisions\/10659"}],"wp:attachment":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/media?parent=10647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/categories?post=10647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/tags?post=10647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}