{"id":37005,"date":"2022-04-14T11:38:28","date_gmt":"2022-04-14T09:38:28","guid":{"rendered":"https:\/\/erdmost.hu\/?p=37005"},"modified":"2022-04-14T11:40:31","modified_gmt":"2022-04-14T09:40:31","slug":"reszletekben-is-fizetheto-a-szemelyi-jovedelemado","status":"publish","type":"post","link":"https:\/\/erdmost.hu\/en\/2022\/04\/14\/reszletekben-is-fizetheto-a-szemelyi-jovedelemado\/","title":{"rendered":"R\u00e9szletekben is fizethet\u0151 a szem\u00e9lyi j\u00f6vedelemad\u00f3"},"content":{"rendered":"

A legfeljebb tizenk\u00e9t havi, p\u00f3tl\u00e9kmentes, egyenl\u0151 r\u00e9szletekben t\u00f6rt\u00e9n\u0151 r\u00e9szletfizet\u00e9s a bevall\u00e1si tervezet online m\u00f3dos\u00edt\u00e1s\u00e1val vagy a NAV \u00e1ltal post\u00e1n k\u00fcld\u00f6tt tervezethez csatolt kieg\u00e9sz\u00edt\u0151 nyilatkozaton k\u00e9rhet\u0151. A r\u00e9szletfizet\u00e9s felt\u00e9tele, hogy a m\u00e9g fizetend\u0151 szem\u00e9lyi j\u00f6vedelemad\u00f3 \u00e9s szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 \u00f6sszege nem haladja meg a f\u00e9lmilli\u00f3 forintot,\u00a0 a mag\u00e1nszem\u00e9ly nem k\u00f6telezett \u00e1fa fizet\u00e9s\u00e9re, \u00e9s nem v\u00e9gez v\u00e1llalkoz\u00f3i tev\u00e9kenys\u00e9get.<\/span><\/p>\n

Aki post\u00e1n kapja meg a tervezet\u00e9t, \u00e9s az abban foglaltakkal egyet\u00e9rt, a mell\u00e9kletek\u00e9nt megk\u00fcld\u00f6tt \u201eAd\u00f3bevall\u00e1si tervezetet kieg\u00e9sz\u00edt\u0151 nyilatkozaton<\/i>\u201d jel\u00f6lheti a r\u00e9szletfizet\u00e9s v\u00e1laszt\u00e1s\u00e1t. A kit\u00f6lt\u00f6tt \u00e9s al\u00e1\u00edrt nyomtatv\u00e1nyt post\u00e1n kell visszak\u00fcldeni a NAV-hoz\u00a0 m\u00e1jus 20-\u00e1ig. Ha a bevall\u00e1si tervezetet m\u00e1s miatt is kell m\u00f3dos\u00edtania, akkor a 21SZJA bevall\u00e1st kell beny\u00fajtania m\u00e1jus 20-ig. Ekkor a r\u00e9szletfizet\u00e9st a 21SZJA-C lapj\u00e1nak 81. sor\u00e1ban kell k\u00e9rni.<\/span><\/p>\n

Az els\u0151 r\u00e9szlet megfizet\u00e9s\u00e9nek hat\u00e1rideje m\u00e1jus 20. A tov\u00e1bbi r\u00e9szleteket, a k\u00e9relmezett h\u00f3napok sz\u00e1m\u00e1t\u00f3l f\u00fcgg\u0151en a k\u00f6vetkez\u0151 h\u00f3nap 20. napj\u00e1ig kell megfizetni. Ha az esed\u00e9kes r\u00e9szlet befizet\u00e9se elmarad, a kedvezm\u00e9ny \u00e9rv\u00e9ny\u00e9t veszti, \u00e9s a tartoz\u00e1st egy \u00f6sszegben kell megfizetni. Ilyenkor a NAV a fennmarad\u00f3 tartoz\u00e1sra az eredeti esed\u00e9kess\u00e9gt\u0151l k\u00e9sedelmi p\u00f3tl\u00e9kot sz\u00e1m\u00edt fel.<\/span><\/p>\n

A fizet\u00e9si kedvezm\u00e9ny enged\u00e9lyez\u00e9s\u00e9r\u0151l a NAV nem k\u00fcld k\u00fcl\u00f6n \u00e9rtes\u00edt\u00e9st, csak az kap visszajelz\u00e9st, aki nem felel meg a p\u00f3tl\u00e9kmentes r\u00e9szletfizet\u00e9s felt\u00e9teleinek.<\/span><\/p>\n

Aki nem jogosult a p\u00f3tl\u00e9kmentes r\u00e9szletfizet\u00e9sre, vagy tartoz\u00e1s\u00e1t tizenk\u00e9t h\u00f3napn\u00e1l t\u00f6bb r\u00e9szletben tudn\u00e1 csak megfizetni, k\u00e9rheti az \u00e1ltal\u00e1nos szab\u00e1lyok szerinti fizet\u00e9si k\u00f6nny\u00edt\u00e9st, melyr\u0151l a NAV 30.2 sz\u00e1m\u00fa inform\u00e1ci\u00f3s f\u00fczete tartalmaz r\u00e9szletes inform\u00e1ci\u00f3kat. A fizet\u00e9si kedvezm\u00e9nyi k\u00e9relem illet\u00e9kmentes.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

A fizetend\u0151 szja-ra \u00e9s szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3ra id\u00e9n is k\u00e9rhet\u0151 p\u00f3tl\u00e9kmentes r\u00e9szletfizet\u00e9s az szja-bevall\u00e1sban.<\/p>","protected":false},"author":8,"featured_media":32260,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[463],"cikk_cimkek":[230,26],"content_flags":[],"content_icons":[],"class_list":["post-37005","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fontos","cikk_cimkek-adougyek","cikk_cimkek-kozerdeku"],"acf":[],"_links":{"self":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/37005","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/comments?post=37005"}],"version-history":[{"count":2,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/37005\/revisions"}],"predecessor-version":[{"id":37008,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/37005\/revisions\/37008"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media\/32260"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=37005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=37005"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=37005"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=37005"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=37005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}