{"id":321,"date":"2021-01-05T11:44:50","date_gmt":"2021-01-05T11:44:50","guid":{"rendered":"http:\/\/kh.gomba.hu\/?page_id=321"},"modified":"2025-09-10T12:48:00","modified_gmt":"2025-09-10T11:48:00","slug":"helyi-iparuzesi-ado","status":"publish","type":"page","link":"http:\/\/kh.gomba.hu\/?page_id=321","title":{"rendered":"Helyi ipar\u0171z\u00e9si ad\u00f3"},"content":{"rendered":"\n<p><strong>Helyi ipar\u0171z\u00e9si ad\u00f3<\/strong><\/p>\n\n\n\n<p><strong>Ir\u00e1nyad\u00f3 jogszab\u00e1lyok<\/strong><\/p>\n\n\n\n<p>A helyi ad\u00f3kr\u00f3l sz\u00f3l\u00f3 1990. \u00e9vi C. t\u00f6rv\u00e9ny (Htv.)<\/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 4\/2015. (I.30.) \u00f6nkorm\u00e1nyzati rendelete<\/a><br>a helyi ad\u00f3kr\u00f3l.<\/p>\n\n\n\n<p>Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 2017. \u00e9vi CL. t\u00f6rv\u00e9ny (Art.)<\/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 (Air.)<\/p>\n\n\n\n<p>A digit\u00e1lis \u00e1llamr\u00f3l \u00e9s a digit\u00e1lis szolg\u00e1ltat\u00e1sok ny\u00fajt\u00e1s\u00e1nak egyes szab\u00e1lyair\u00f3l sz\u00f3l\u00f3 2023. \u00e9vi CIII. t\u00f6rv\u00e9ny.<\/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>K\u00e9relem beny\u00fajt\u00e1sa:<\/strong><\/p>\n\n\n\n<p><strong>Bevall\u00e1s \u00e9s bejelentkez\u00e9s, v\u00e1ltoz\u00e1s-bejelent\u00e9s beny\u00fajt\u00e1sa:<\/strong><\/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<p><strong>Elektronikusan \u00e9s pap\u00edr alapon beny\u00fajthat\u00f3 \u0171rlapok el\u00e9rhet\u0151s\u00e9ge:<\/strong><\/p>\n\n\n\n<p><strong>\u201eBejelentkez\u00e9s, v\u00e1ltoz\u00e1s-bejelent\u00e9s\u201d<\/strong>&nbsp;elektronikus nyomtatv\u00e1ny az E-\u00d6nkorm\u00e1nyzat Port\u00e1lon:&nbsp;<em><a href=\"https:\/\/ohp-20.asp.lgov.hu\/nyitolap\">https:\/\/ohp-20.asp.lgov.hu\/nyitolap<\/a><\/em>&nbsp;tal\u00e1lhat\u00f3<\/p>\n\n\n\n<p><strong>Helyi ipar\u0171z\u00e9si ad\u00f3 bevall\u00e1s&nbsp;<\/strong>elektronikus nyomtatv\u00e1ny a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) honlapj\u00e1n https:\/\/www.nav.gov.hu\/ tal\u00e1lhat\u00f3k \u00c1NYK form\u00e1tumban.<\/p>\n\n\n\n<p><strong>K\u00e9relem beny\u00fajt\u00e1sa:<\/strong><\/p>\n\n\n\n<p><strong>Elektronikus kapcsolattart\u00e1sra k\u00f6telezettek\u00a0<\/strong>-A digit\u00e1lis \u00e1llamr\u00f3l \u00e9s a digit\u00e1lis szolg\u00e1ltat\u00e1sok ny\u00fajt\u00e1s\u00e1nak egyes szab\u00e1lyair\u00f3l sz\u00f3l\u00f3 2023. \u00e9vi CIII. t\u00f6rv\u00e9nyben meghat\u00e1rozott szervek <strong>csak elektronikus \u00faton a\u00a0<\/strong><em><a href=\"https:\/\/ohp-20.asp.lgov.hu\/nyitolap\">https:\/\/ohp-20.asp.lgov.hu\/nyitolap<\/a><\/em>\u00a0oldalon tal\u00e1lhat\u00f3 nyomtatv\u00e1nyon. A gazd\u00e1lkod\u00f3 szervezetek (egy\u00e9ni v\u00e1llalkoz\u00f3k is) elektronikus \u00fcgyint\u00e9z\u00e9sre k\u00f6telezettek.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Helyi ipar\u0171z\u00e9si ad\u00f3 Ir\u00e1nyad\u00f3 jogszab\u00e1lyok A helyi ad\u00f3kr\u00f3l sz\u00f3l\u00f3 1990. \u00e9vi C. t\u00f6rv\u00e9ny (Htv.) Gomba \u00d6nkorm\u00e1nyzat K\u00e9pvisel\u0151-test\u00fclet\u00e9nek 4\/2015. (I.30.) \u00f6nkorm\u00e1nyzati rendeletea helyi ad\u00f3kr\u00f3l. Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 2017. \u00e9vi CL.&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\/321"}],"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=321"}],"version-history":[{"count":5,"href":"http:\/\/kh.gomba.hu\/index.php?rest_route=\/wp\/v2\/pages\/321\/revisions"}],"predecessor-version":[{"id":1381,"href":"http:\/\/kh.gomba.hu\/index.php?rest_route=\/wp\/v2\/pages\/321\/revisions\/1381"}],"wp:attachment":[{"href":"http:\/\/kh.gomba.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}