{"id":7106,"date":"2022-10-06T12:45:01","date_gmt":"2022-10-06T10:45:01","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=7106"},"modified":"2022-10-06T12:45:25","modified_gmt":"2022-10-06T10:45:25","slug":"dollarban-vagy-euroban-is-fizetheto-lesz-az-iparuzesi-ado","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/dollarban-vagy-euroban-is-fizetheto-lesz-az-iparuzesi-ado\/","title":{"rendered":"Doll\u00e1rban vagy eur\u00f3ban is fizethet\u0151 lesz az ipar\u0171z\u00e9si ad\u00f3"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>A <a href=\"https:\/\/magyarkozlony.hu\/dokumentumok\/642b41c1c895592eef724d08d908f72c1acb1a28\/megtekintes\" target=\"_blank\" rel=\"noreferrer noopener\">155. sz\u00e1m\u00fa Magyar K\u00f6zl\u00f6nyben<\/a> megjelent 366\/2022. (IX.26) Korm.rendelet \u00e9rtelm\u00e9ben az ad\u00f3z\u00f3knak lehet\u0151s\u00e9g\u00fck ny\u00edlik arra, hogy a helyi ipar\u0171z\u00e9si ad\u00f3el\u0151leget \u00e9s a helyi ipar\u0171z\u00e9si ad\u00f3t \u00a0amerikai doll\u00e1rban vagy eur\u00f3ban fizess\u00e9k meg.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A rendelkez\u00e9s \u00f6sszhangban \u00e1ll a korm\u00e1ny kor\u00e1bbi d\u00f6nt\u00e9s\u00e9vel, miszerint ad\u00f3k\u00f6nny\u00edt\u00e9sekkel k\u00edv\u00e1nj\u00e1k egyszer\u0171s\u00edteni a v\u00e1llalkoz\u00e1sok \u00e9let\u00e9t, \u00e9s ennek keret\u00e9ben lehet\u0151v\u00e9 k\u00edv\u00e1nj\u00e1k tenni, hogy a c\u00e9gek t\u00e1rsas\u00e1gi ad\u00f3jukat \u00e9s ipar\u0171z\u00e9si ad\u00f3t ne csak forintban, hanem deviz\u00e1ban is megfizethess\u00e9k. Amint arr\u00f3l <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/csokken-az-ekho-a-tarsasagi-ado-dollarban-es-euroban-is-megfizetheto\/\" target=\"_blank\" rel=\"noreferrer noopener\">kor\u00e1bban mi is besz\u00e1moltunk<\/a>, a t\u00e1rsas\u00e1gi ad\u00f3k\u00f6telezetts\u00e9g ily m\u00f3don val\u00f3 teljes\u00edt\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 jogszab\u00e1ly m\u00e1r 2022. augusztus\u00e1ban megsz\u00fcletett, ennek a folyamatnak a m\u00e1sodik l\u00e9p\u00e9se a most megjelent, a helyi ipar\u0171z\u00e9si ad\u00f3val kapcsolatos korm\u00e1nyrendelet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A rendelet \u00e9rtelm\u00e9ben az ad\u00f3z\u00f3k a 2023. janu\u00e1r 1. napj\u00e1t\u00f3l esed\u00e9kess\u00e9 v\u00e1l\u00f3 helyi ipar\u0171z\u00e9si ad\u00f3el\u0151leg\u00fcket \u00e9s helyi ipar\u0171z\u00e9si ad\u00f3jukat fizethetik meg amerikai doll\u00e1rban vagy eur\u00f3ban. Az ad\u00f3k\u00f6telezetts\u00e9g teljes\u00edt\u00e9s\u00e9hez az ad\u00f3el\u0151leg vagy az ad\u00f3 \u00f6sszeg\u00e9t a Magyar \u00c1llamkincst\u00e1r \u00e1ltal a helyi ipar\u0171z\u00e9si ad\u00f3t bevezetett illet\u00e9kes \u00f6nkorm\u00e1nyzat, illetve \u2013 a k\u00fcl\u00f6nleges gazdas\u00e1gi \u00f6vezetbe tartoz\u00f3 ad\u00f3z\u00f3 eset\u00e9n \u2013 a NAV r\u00e9sz\u00e9re e c\u00e9lb\u00f3l megnyitott \u00e9s vezetett sz\u00e1ml\u00e1ra kell majd a v\u00e1lasztott deviz\u00e1ban \u00e1tutalni. A deviz\u00e1ban elutalt ad\u00f3 \u00f6sszeg\u00e9t az ezen \u00e1llamkincst\u00e1ri banksz\u00e1ml\u00e1ra be\u00e9rkez\u00e9s napja szerinti MNB \u00e1rfolyamon v\u00e1ltja \u00e1t a kincst\u00e1r forintra, \u00e9s azt halad\u00e9ktalanul tov\u00e1bbutalja a megfelel\u0151 helyi ipar\u0171z\u00e9si ad\u00f3beszed\u00e9si sz\u00e1ml\u00e1ra. Ez a forint\u00f6sszeg ker\u00fcl az ad\u00f3z\u00f3 ad\u00f3foly\u00f3sz\u00e1ml\u00e1n is j\u00f3v\u00e1\u00edr\u00e1sra.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az ad\u00f3 megfizet\u00e9s\u00e9nek napja az illet\u00e9kes \u00f6nkorm\u00e1nyzat, illetve a NAV helyi ipar\u0171z\u00e9si ad\u00f3 befizet\u00e9s\u00e9re szolg\u00e1l\u00f3 beszed\u00e9si sz\u00e1ml\u00e1j\u00e1n val\u00f3 j\u00f3v\u00e1\u00edr\u00e1s napja.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nem fizetheti meg deviz\u00e1ban helyi ipar\u0171z\u00e9si ad\u00f3k\u00f6telezetts\u00e9g\u00e9t az az ad\u00f3z\u00f3, amely eset\u00e9ben a befizet\u00e9st az ad\u00f3hat\u00f3s\u00e1g \u00e1ltal foganatos\u00edtand\u00f3 v\u00e9grehajt\u00e1si elj\u00e1r\u00e1s hat\u00e1lya al\u00e1 vont\u00e1k, \u00e9s azt a v\u00e9grehajt\u00e1sban kezelt elk\u00fcl\u00f6n\u00edtett sz\u00e1ml\u00e1ra kell befizetni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A rendelet a kihirdet\u00e9s\u00e9nek m\u00e1snapj\u00e1n, szeptember 27-\u00e9n hat\u00e1lyba l\u00e9pett, azonban a t\u00e1rsas\u00e1gi ad\u00f3 deviz\u00e1ban t\u00f6rt\u00e9n\u0151 megfizet\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 korm\u00e1nyrendelethez hasonl\u00f3an egyel\u0151re \u00e1tmeneti jelleggel, hiszen a vesz\u00e9lyhelyzet megsz\u0171n\u00e9sekor, 2022. november 1-j\u00e9n elvileg hat\u00e1ly\u00e1t veszti. Ebben a tekintetben figyelemmel kell majd k\u00eds\u00e9rni a vesz\u00e9lyhelyzeti jogalkot\u00e1si l\u00e9p\u00e9seket.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A szeptember 27-t\u0151l hat\u00e1lyos korm\u00e1nyrendelet \u00e9rtelm\u00e9ben az ad\u00f3z\u00f3k a 2023. janu\u00e1r 1. napj\u00e1t\u00f3l esed\u00e9kess\u00e9 v\u00e1l\u00f3 helyi ipar\u0171z\u00e9si ad\u00f3k\u00f6telezetts\u00e9g\u00fcket deviz\u00e1ban is teljes\u00edthetik majd.<\/p>\n","protected":false},"author":103,"featured_media":7110,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[41],"class_list":["post-7106","post","type-post","status-publish","format-standard","has-post-thumbnail","category-hirek","tag-slider-2","entry"],"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2022\/10\/hipa-deviza.png","author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - 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