{"id":1545,"date":"2026-03-11T10:14:19","date_gmt":"2026-03-11T09:14:19","guid":{"rendered":"http:\/\/kh.gomba.hu\/?page_id=1545"},"modified":"2026-03-11T11:08:48","modified_gmt":"2026-03-11T10:08:48","slug":"telepulesi-ado","status":"publish","type":"page","link":"http:\/\/kh.gomba.hu\/?page_id=1545","title":{"rendered":"Telep\u00fcl\u00e9si ad\u00f3"},"content":{"rendered":"\n<p><strong>Telep\u00fcl\u00e9si ad\u00f3<\/strong><\/p>\n\n\n\n<p><strong>Elj\u00e1r\u00e1s t\u00e1rgya:<\/strong><\/p>\n\n\n\n<p>Az \u00f6nkorm\u00e1nyzat illet\u00e9kess\u00e9gi ter\u00fclet\u00e9n l\u00e9v\u0151 z\u00e1rtkerti c\u00edm ig\u00e9nybev\u00e9tele.<\/p>\n\n\n\n<p><strong>A telep\u00fcl\u00e9si ad\u00f3 alanya:<\/strong><\/p>\n\n\n\n<p>(1)&nbsp;Az ad\u00f3 alanya a&nbsp;<a href=\"https:\/\/njt.hu\/jogszabaly\/1990-100-00-00\" target=\"_blank\" rel=\"noreferrer noopener\">Htv.<\/a>&nbsp;1\/A \u00a7&nbsp;<a href=\"https:\/\/or.njt.hu\/eli\/730600\/r\/2025\/14#SZ5@BE1\">(1) bekezd\u00e9s<\/a>e szerint mentess\u00e9get \u00e9lvez\u0151k kiv\u00e9tel\u00e9vel, aki a napt\u00e1ri \u00e9v els\u0151 napj\u00e1n az ingatlan tulajdonosa.<\/p>\n\n\n\n<p>(2)&nbsp;T\u00f6bb tulajdonos eset\u00e9n a tulajdonosok tulajdoni h\u00e1nyadaik ar\u00e1ny\u00e1ban ad\u00f3alanyok.<\/p>\n\n\n\n<p>(3)&nbsp;Amennyiben az ingatlant ingatlannyilv\u00e1ntart\u00e1sban bejegyzett vagyoni \u00e9rt\u00e9k\u0171 jog terheli, annak gyakorl\u00e1s\u00e1ra jogosult az ad\u00f3 alanya.<\/p>\n\n\n\n<p><strong>Az ad\u00f3 alapja<\/strong><\/p>\n\n\n\n<p>Az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g alapja a z\u00e1rtkerti lak\u00f3k \u00e9s tart\u00f3zkod\u00f3k sz\u00e1ma<\/p>\n\n\n\n<p><strong>Az ad\u00f3 m\u00e9rt\u00e9ke:<\/strong><\/p>\n\n\n\n<p>Az ad\u00f3 \u00e9vi m\u00e9rt\u00e9ke az ad\u00f3alap szerinti<\/p>\n\n\n\n<p>a)&nbsp;z\u00e1rtkerti lak\u00f3k sz\u00e1ma alapj\u00e1n 20.000,- Ft.\/f\u0151<\/p>\n\n\n\n<p>b)&nbsp;z\u00e1rtkerti tart\u00f3zkod\u00f3k sz\u00e1ma alapj\u00e1n 15,000.- Ft.\/f\u0151<\/p>\n\n\n\n<p><strong>Bevall\u00e1s:<\/strong><\/p>\n\n\n\n<p>Az ad\u00f3z\u00f3 az ad\u00f3t az ad\u00f3k\u00f6telezetts\u00e9g keletkez\u00e9se \u00e9v\u00e9ben janu\u00e1r 31. napj\u00e1ig k\u00f6teles az erre a c\u00e9lra rendszeres\u00edtett formanyomtatv\u00e1nyon bevallani.<\/p>\n\n\n\n<p>(2)&nbsp;Az ad\u00f3z\u00f3nak az ad\u00f3k\u00f6telezetts\u00e9get \u00e9rint\u0151 v\u00e1ltoz\u00e1s eset\u00e9n 15 napon bel\u00fcl kell \u00faj adatbejelent\u00e9st tennie.<\/p>\n\n\n\n<p>(3)&nbsp;Az ad\u00f3z\u00f3 az ad\u00f3t az ad\u00f3\u00e9vben k\u00e9t r\u00e9szletben, az ad\u00f3\u00e9v m\u00e1rcius 15. napj\u00e1ig, valamint szeptember 15. napj\u00e1ig k\u00f6teles megfizetni.<\/p>\n\n\n\n<p>(4)&nbsp;Az ad\u00f3k\u00f6telezetts\u00e9get \u00e9rint\u0151 v\u00e1ltoz\u00e1st a k\u00f6vetkez\u0151 \u00e9v els\u0151 napj\u00e1t\u00f3l kell figyelembe venni.<\/p>\n\n\n\n<p>(5)&nbsp;Az ad\u00f3k\u00f6telezetts\u00e9g az ingatlan elidegen\u00edt\u00e9se \u00e9v\u00e9nek utols\u00f3 napj\u00e1n sz\u0171nik meg.<\/p>\n\n\n\n<p><strong>Bevall\u00e1si hat\u00e1rid\u0151:<\/strong>&nbsp;ad\u00f3k\u00f6telezetts\u00e9g keletkez\u00e9s\u00e9t (v\u00e1ltoz\u00e1s\u00e1t) k\u00f6vet\u0151 15 napon bel\u00fcl (ad\u00f3\u00e9vet k\u00f6vet\u0151 \u00e9v janu\u00e1r 15-ig)<\/p>\n\n\n\n<p><strong>Befizet\u00e9si hat\u00e1rid\u0151:<\/strong>&nbsp;m\u00e1rcius 15. \u2013 I. f\u00e9l\u00e9v, szeptember 15. \u2013 II. f\u00e9l\u00e9v (\u00e9vk\u00f6zi hat\u00e1rozat eset\u00e9n a v\u00e9glegess\u00e9 v\u00e1l\u00e1st k\u00f6vet\u0151 15. nap)&nbsp;<\/p>\n\n\n\n<p><strong>Jogszab\u00e1lyi h\u00e1tt\u00e9r:<\/strong><\/p>\n\n\n\n<p>A helyi ad\u00f3kr\u00f3l sz\u00f3l\u00f3 1990. \u00e9vi C. t\u00f6rv\u00e9ny,<\/p>\n\n\n\n<p>Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 2017. \u00e9vi CL. t\u00f6rv\u00e9ny,<\/p>\n\n\n\n<p>Az ad\u00f3igazgat\u00e1si elj\u00e1r\u00e1s r\u00e9szletszab\u00e1lyair\u00f3l sz\u00f3l\u00f3 465\/2017. (XII. 28.) Korm. rendelet,<\/p>\n\n\n\n<p>Az ad\u00f3igazgat\u00e1si rendtart\u00e1sr\u00f3l sz\u00f3l\u00f3 2017. \u00e9vi CLI. t\u00f6rv\u00e9ny,<\/p>\n\n\n\n<p>Az elektronikus \u00fcgyint\u00e9z\u00e9s \u00e9s a bizalmi szolg\u00e1ltat\u00e1sok \u00e1ltal\u00e1nos szab\u00e1lyair\u00f3l sz\u00f3l\u00f3 2015. \u00e9vi CCXXII. t\u00f6rv\u00e9ny,<\/p>\n\n\n\n<p><a href=\"https:\/\/or.njt.hu\/eli\/730600\/r\/2015\/4\">Gomba \u00d6nkorm\u00e1nyzat K\u00e9pvisel\u0151-test\u00fclet\u00e9nek 14\/2025. (XI.18.) \u00f6nkorm\u00e1nyzati rendelete<\/a> a telep\u00fcl\u00e9si ad\u00f3kr\u00f3l.<\/p>\n\n\n\n<p><strong>A hivatkozott jogszab\u00e1lyok a Nemzeti Jogszab\u00e1lyt\u00e1rban \u00e9rhet\u0151ek el:&nbsp;<\/strong><a href=\"https:\/\/njt.hu\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/njt.hu\/<\/a><\/p>\n\n\n\n<p><strong>\u00dcgyint\u00e9z\u00e9si hat\u00e1rid\u0151: <\/strong>30 nap.<\/p>\n\n\n\n<p><strong>Beny\u00fajt\u00f3 szem\u00e9lye:&nbsp;<\/strong>Az ad\u00f3z\u00f3 vagy az ad\u00f3z\u00f3 t\u00f6rv\u00e9nyes k\u00e9pvisel\u0151je vagy \u00e1lland\u00f3 meghatalmazottja.<\/p>\n\n\n\n<h5><strong>K\u00e9relem beny\u00fajt\u00e1sa:<\/strong><strong><\/strong><\/h5>\n\n\n\n<p>Lev\u00e9lben postai \u00faton (2217 Gomba, Bajcsy-Zsilinszky utca 2.)<\/p>\n\n\n\n<p>Szem\u00e9lyesen az ad\u00f3oszt\u00e1lyon.<\/p>\n\n\n\n<p>E-Pap\u00edron&nbsp;<a href=\"https:\/\/epapir.gov.hu\/\">https:\/\/epapir.gov.hu<\/a><\/p>\n\n\n\n<p>Pap\u00edr alap\u00fa nyomtatv\u00e1ny:<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"http:\/\/kh.gomba.hu\/wp-content\/uploads\/2026\/03\/Telepulesi-ado-2.docx\">Telep\u00fcl\u00e9si ad\u00f3<\/a><a href=\"http:\/\/kh.gomba.hu\/wp-content\/uploads\/2026\/03\/Telepulesi-ado-2.docx\" class=\"wp-block-file__button\" download>Let\u00f6lt\u00e9s<\/a><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Kapcsol\u00f3d\u00f3 \u00f6nkorm\u00e1nyzati sz\u00e1mlasz\u00e1m:<\/strong><\/p>\n\n\n\n<p><strong>11784009-15730600-10010000<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Telep\u00fcl\u00e9si ad\u00f3 Elj\u00e1r\u00e1s t\u00e1rgya: Az \u00f6nkorm\u00e1nyzat illet\u00e9kess\u00e9gi ter\u00fclet\u00e9n l\u00e9v\u0151 z\u00e1rtkerti c\u00edm ig\u00e9nybev\u00e9tele. A telep\u00fcl\u00e9si ad\u00f3 alanya: (1)&nbsp;Az ad\u00f3 alanya a&nbsp;Htv.&nbsp;1\/A \u00a7&nbsp;(1) bekezd\u00e9se szerint mentess\u00e9get \u00e9lvez\u0151k kiv\u00e9tel\u00e9vel, aki a napt\u00e1ri \u00e9v&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"http:\/\/kh.gomba.hu\/index.php?rest_route=\/wp\/v2\/pages\/1545"}],"collection":[{"href":"http:\/\/kh.gomba.hu\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/kh.gomba.hu\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/kh.gomba.hu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/kh.gomba.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1545"}],"version-history":[{"count":4,"href":"http:\/\/kh.gomba.hu\/index.php?rest_route=\/wp\/v2\/pages\/1545\/revisions"}],"predecessor-version":[{"id":1554,"href":"http:\/\/kh.gomba.hu\/index.php?rest_route=\/wp\/v2\/pages\/1545\/revisions\/1554"}],"wp:attachment":[{"href":"http:\/\/kh.gomba.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}