{"id":6297,"date":"2012-01-01T18:42:55","date_gmt":"2012-01-01T18:42:55","guid":{"rendered":"http:\/\/www.agriatv.hu\/?p=6297"},"modified":"2012-01-01T18:42:55","modified_gmt":"2012-01-01T18:42:55","slug":"nott-az-afa-merteke","status":"publish","type":"post","link":"https:\/\/www.agriatv.hu\/?p=6297","title":{"rendered":"N\u0151tt az \u00e1fa m\u00e9rt\u00e9ke"},"content":{"rendered":"

 <\/p>\n

\"\"<\/p>\n

Az \u00e1fa \u00e1ltal\u00e1nos m\u00e9rt\u00e9ke 25%-r\u00f3l 27%-ra n\u00f6vekszik 2012. janu\u00e1r 1-t\u0151l. Mindazon \u00fcgyletekn\u00e9l, melyek sor\u00e1n az \u00e1fa fizet\u00e9si k\u00f6telezetts\u00e9g 2012. \u00e9vben keletkezik, m\u00e1r 27 %-os\u00a0 ad\u00f3kulcsot kell alkalmazni.<\/strong><\/p>\n

A f\u0151szab\u00e1lyt\u00f3l elt\u00e9r\u0151en azonban, az id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletekn\u00e9l \u00e1tmeneti szab\u00e1ly hat\u00e1rozza meg a felsz\u00e1m\u00edtand\u00f3 ad\u00f3 m\u00e9rt\u00e9k\u00e9t. Abban az esetben p\u00e9ld\u00e1ul, ha az elsz\u00e1mol\u00e1si id\u0151szak teljes eg\u00e9sze 2011-re esik, \u00a0m\u00e9g a 25%-os \u00e1fakulcs alkalmazand\u00f3 f\u00fcggetlen\u00fcl att\u00f3l, hogy az ellen\u00e9rt\u00e9k megfizet\u00e9se mikor t\u00f6rt\u00e9nik.
\nEl\u0151leg fizet\u00e9sn\u00e9l, amennyiben 2012-ben teljes\u00fcl\u0151 \u00fcgyletre 2011. \u00e9vben adott el\u0151legr\u0151l van sz\u00f3, szint\u00e9n a 25%-os ad\u00f3m\u00e9rt\u00e9ket kell felsz\u00e1m\u00edtani.<\/p>\n

Az ad\u00f3kulcs v\u00e1ltoz\u00e1sa miatt a p\u00e9nzt\u00e1rg\u00e9pek \u00e9s taxam\u00e9terek \u00e1t\u00e1ll\u00edt\u00e1s\u00e1t legk\u00e9s\u0151bb 2012. febru\u00e1r 29. napj\u00e1ig, az arra jogos\u00edtott szervizzel kell elv\u00e9geztetni. Fontos, hogy az \u00e1t\u00e1ll\u00edt\u00e1sig k\u00e9zi kibocs\u00e1t\u00e1s\u00fa nyugt\u00e1val, illetve sz\u00e1ml\u00e1val kell teljes\u00edteni a bizonylat ki\u00e1ll\u00edt\u00e1si k\u00f6telezetts\u00e9get.<\/p>\n

Az \u00e1ltal\u00e1nos forgalmi ad\u00f3z\u00e1st \u00e9rint\u0151 v\u00e1ltoz\u00e1sokkal kapcsolatos tov\u00e1bbi szab\u00e1lyokr\u00f3l b\u0151vebben t\u00e1j\u00e9koz\u00f3dhat telefonon, a NAV \u00c1ltal\u00e1nos T\u00e1j\u00e9koztat\u00f3 Contact Center\u00e9n (06-40\/42-42-42) kereszt\u00fcl.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

 <\/p>\n

Az \u00e1fa \u00e1ltal\u00e1nos m\u00e9rt\u00e9ke 25%-r\u00f3l 27%-ra n\u00f6vekszik 2012. janu\u00e1r 1-t\u0151l. Mindazon \u00fcgyletekn\u00e9l, melyek sor\u00e1n az \u00e1fa fizet\u00e9si k\u00f6telezetts\u00e9g 2012. \u00e9vben keletkezik, m\u00e1r 27 %-os\u00a0 ad\u00f3kulcsot kell alkalmazni.
\nA f\u0151szab\u00e1lyt\u00f3l elt\u00e9r\u0151en azonban, az id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletekn\u00e9l \u00e1tmeneti szab\u00e1ly hat\u00e1rozza meg a felsz\u00e1m\u00edtand\u00f3 ad\u00f3 m\u00e9rt\u00e9k\u00e9t. Abban az esetben p\u00e9ld\u00e1ul, ha az elsz\u00e1mol\u00e1si id\u0151szak teljes eg\u00e9sze 2011-re esik, \u00a0m\u00e9g […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6,450],"tags":[809,554],"class_list":["post-6297","post","type-post","status-publish","format-standard","hentry","category-belfold","category-gazdasag-2","tag-afa","tag-nav"],"_links":{"self":[{"href":"https:\/\/www.agriatv.hu\/index.php?rest_route=\/wp\/v2\/posts\/6297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.agriatv.hu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.agriatv.hu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.agriatv.hu\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.agriatv.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6297"}],"version-history":[{"count":2,"href":"https:\/\/www.agriatv.hu\/index.php?rest_route=\/wp\/v2\/posts\/6297\/revisions"}],"predecessor-version":[{"id":6299,"href":"https:\/\/www.agriatv.hu\/index.php?rest_route=\/wp\/v2\/posts\/6297\/revisions\/6299"}],"wp:attachment":[{"href":"https:\/\/www.agriatv.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.agriatv.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.agriatv.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}