{"id":9233,"date":"2013-01-20T11:35:43","date_gmt":"2013-01-20T11:35:43","guid":{"rendered":"http:\/\/www.agriatv.hu\/?p=9233"},"modified":"2013-01-20T11:35:43","modified_gmt":"2013-01-20T11:35:43","slug":"kozeledik-az-afa-fizetesi-hatarido","status":"publish","type":"post","link":"https:\/\/www.agriatv.hu\/?p=9233","title":{"rendered":"K\u00f6zeledik az \u00c1FA fizet\u00e9si hat\u00e1rid\u0151"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft\" alt=\"\" src=\"http:\/\/www.egriszin.hu\/RenderedContents\/IndexImages\/10\/10201-20130118133756-NAV.JPG\" width=\"150\" height=\"74\" \/><\/p>\n<p><b>Az egy\u00e9ni v\u00e1llalkoz\u00f3knak (ide\u00e9rtve a 2012. \u00e9vben tev\u00e9kenys\u00e9g\u00e9t sz\u00fcneteltet\u0151 v\u00e1llalkoz\u00f3t is, kiv\u00e9ve a tev\u00e9kenys\u00e9g\u00e9t eg\u00e9sz ad\u00f3\u00e9vben sz\u00fcneteltet\u0151 v\u00e1llalkoz\u00f3t, ha ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9ge nem keletkezik) \u00e9s az \u00e1fa fizet\u00e9sre k\u00f6telezett mag\u00e1nszem\u00e9lynek 2013. febru\u00e1r 25. napj\u00e1ig kell teljes\u00edtenie a 2012. \u00e9vre vonatkoz\u00f3 szem\u00e9lyi j\u00f6vedelemad\u00f3 bevall\u00e1si k\u00f6telezetts\u00e9g\u00e9t- t\u00e1j\u00e9koztat a NAV.<\/b><\/p>\n<p>Ha az egy\u00e9ni v\u00e1llalkoz\u00f3 tev\u00e9kenys\u00e9g\u00e9t 2012-ben megsz\u00fcntette, akkor 2013. m\u00e1jus 21. napj\u00e1ig kell a bevall\u00e1st beny\u00fajtania.<\/p>\n<p>A bevall\u00e1si k\u00f6telezetts\u00e9get f\u0151szab\u00e1ly szerint elektronikus \u00faton kell teljes\u00edteni, azonban a kieg\u00e9sz\u00edt\u0151 tev\u00e9kenys\u00e9get folytat\u00f3 (nyugd\u00edjas) egy\u00e9ni v\u00e1llalkoz\u00f3, valamint az \u00e1fa fizet\u00e9s\u00e9re k\u00f6telezett mag\u00e1nszem\u00e9ly pap\u00edr alapon is beny\u00fajthatja bevall\u00e1s\u00e1t.<\/p>\n<p>A fent eml\u00edtett ad\u00f3z\u00f3i k\u00f6r ad\u00f3k\u00f6telezetts\u00e9g\u00e9nek a 1253-as nyomtatv\u00e1nyon tehet eleget, kiv\u00e9ve az Eva hat\u00e1lya al\u00e1 tartoz\u00f3 egy\u00e9ni v\u00e1llalkoz\u00f3kat, akik a 1243-as sz\u00e1m\u00fa bevall\u00e1s beny\u00fajt\u00e1s\u00e1ra k\u00f6telezettek.<\/p>\n<p>Az egy\u00e9ni v\u00e1llalkoz\u00f3 \u00e9s az \u00e1ltal\u00e1nos forgalmi ad\u00f3 fizet\u00e9s\u00e9re k\u00f6telezett mag\u00e1nszem\u00e9ly a szem\u00e9lyi j\u00f6vedelemad\u00f3 bevall\u00e1s\u00e1val kapcsolatban b\u0151vebben t\u00e1j\u00e9koz\u00f3dhat telefonon a NAV \u00c1ltal\u00e1nos T\u00e1j\u00e9koztat\u00f3 Rendszer\u00e9n (06-40\/42-42-42) kereszt\u00fcl, valamint a www.nav.gov.hu honlapon.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n<p>Az egy\u00e9ni v\u00e1llalkoz\u00f3knak (ide\u00e9rtve a 2012. \u00e9vben tev\u00e9kenys\u00e9g\u00e9t sz\u00fcneteltet\u0151 v\u00e1llalkoz\u00f3t is, kiv\u00e9ve a tev\u00e9kenys\u00e9g\u00e9t eg\u00e9sz ad\u00f3\u00e9vben sz\u00fcneteltet\u0151 v\u00e1llalkoz\u00f3t, ha ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9ge nem keletkezik) \u00e9s az \u00e1fa fizet\u00e9sre k\u00f6telezett mag\u00e1nszem\u00e9lynek 2013. febru\u00e1r 25. napj\u00e1ig kell teljes\u00edtenie a 2012. \u00e9vre vonatkoz\u00f3 szem\u00e9lyi j\u00f6vedelemad\u00f3 bevall\u00e1si k\u00f6telezetts\u00e9g\u00e9t- t\u00e1j\u00e9koztat a NAV.<br \/>\nHa az egy\u00e9ni v\u00e1llalkoz\u00f3 tev\u00e9kenys\u00e9g\u00e9t 2012-ben megsz\u00fcntette, akkor 2013. m\u00e1jus [&#8230;]<\/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":[809,978,554],"class_list":["post-9233","post","type-post","status-publish","format-standard","hentry","category-belfold","category-gazdasag-2","tag-afa","tag-bevallas","tag-nav"],"_links":{"self":[{"href":"https:\/\/www.agriatv.hu\/index.php?rest_route=\/wp\/v2\/posts\/9233","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=9233"}],"version-history":[{"count":1,"href":"https:\/\/www.agriatv.hu\/index.php?rest_route=\/wp\/v2\/posts\/9233\/revisions"}],"predecessor-version":[{"id":9234,"href":"https:\/\/www.agriatv.hu\/index.php?rest_route=\/wp\/v2\/posts\/9233\/revisions\/9234"}],"wp:attachment":[{"href":"https:\/\/www.agriatv.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9233"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.agriatv.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9233"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.agriatv.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}