{"id":5029,"date":"2021-01-25T09:58:00","date_gmt":"2021-01-25T08:58:00","guid":{"rendered":"https:\/\/kuncsorba.hu\/?p=5029"},"modified":"2021-01-25T11:42:54","modified_gmt":"2021-01-25T10:42:54","slug":"tajekoztatas-a-gepjarmu-adoztatasban-tortent-valtozasokrol","status":"publish","type":"post","link":"https:\/\/kuncsorba.hu\/tajekoztatas-a-gepjarmu-adoztatasban-tortent-valtozasokrol\/","title":{"rendered":"T\u00e1j\u00e9koztat\u00e1s a g\u00e9pj\u00e1rm\u0171 ad\u00f3ztat\u00e1sban t\u00f6rt\u00e9nt v\u00e1ltoz\u00e1sokr\u00f3l"},"content":{"rendered":"\n

Tisztelt Ad\u00f3z\u00f3k!<\/p>\n\n\n\n

Az egyes ad\u00f3t\u00f6rv\u00e9nyek m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 2020. \u00e9vi CXVIII. t\u00f6rv\u00e9ny rendelkez\u00e9sei szerint a belf\u00f6ldi g\u00e9pj\u00e1rm\u0171vek ut\u00e1ni g\u00e9pj\u00e1rm\u0171ad\u00f3ban az ad\u00f3hat\u00f3s\u00e1gi jogk\u00f6r \u00e1tker\u00fclt az ad\u00f3t\u00e1rgy g\u00e9pj\u00e1rm\u0171 tulajdonosa, \u00fczembentart\u00f3ja szerint illet\u00e9kes \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1gt\u00f3l a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatalhoz (tov\u00e1bbiakban: NAV)<\/p>\n\n\n\n

A g\u00e9pj\u00e1rm\u0171ad\u00f3val kapcsolatos ad\u00f3hat\u00f3s\u00e1gi feladatokat 2021. janu\u00e1r 01. napj\u00e1t\u00f3l a NAV l\u00e1tja el. Az ad\u00f3z\u00f3k r\u00e9szre a fizet\u00e9si k\u00f6telezetts\u00e9gr\u0151l t\u00e1j\u00e9koztat\u00f3t (csekkel egy\u00fctt) a NAV k\u00fcldi meg.<\/p>\n\n\n\n

A 2020. december 31-\u00e9t k\u00f6vet\u0151 id\u0151szakra es\u0151 g\u00e9pj\u00e1rm\u0171ad\u00f3 fizet\u00e9si k\u00f6telezetts\u00e9get a NAV \u00edrja el\u0151 \u00e9s a NAV \u00e1ltal meghat\u00e1rozott sz\u00e1mlasz\u00e1mra kell teljes\u00edteni.<\/p>\n\n\n\n

A g\u00e9pj\u00e1rm\u0171ad\u00f3 els\u0151 r\u00e9szlet\u00e9t 2021. \u00e1prilis 15-\u00e9ig, a m\u00e1sodik r\u00e9szletet 2021. szeptember 15-\u00e9ig kell befizetni a 410-es ad\u00f3nemhez tartoz\u00f3, 10032000-01079160 sz\u00e1m\u00fa NAV Belf\u00f6ldi g\u00e9pj\u00e1rm\u0171ad\u00f3 bev\u00e9teli sz\u00e1ml\u00e1ra.<\/p>\n\n\n\n

Az ad\u00f3alanynak a NAV-hoz az erre rendszeres\u00edtett nyomtatv\u00e1nyon adatbejelent\u00e9st kell beny\u00fajtania<\/p>\n\n\n\n

1. ha a g\u00e9pj\u00e1rm\u0171ad\u00f3r\u00f3l sz\u00f3l\u00f3 1991. \u00e9vi LXXXII. t\u00f6rv\u00e9ny 4. \u00a7 (4) bekezd\u00e9se szerinti ad\u00f3fizet\u00e9si<\/p>\n\n\n\n

k\u00f6telezetts\u00e9g sz\u00fcnetel\u00e9s\u00e9nek felt\u00e9tele be\u00e1ll vagy megsz\u0171nt, a v\u00e1ltoz\u00e1st k\u00f6vet\u0151 h\u00f3nap tizen\u00f6t\u00f6dik<\/p>\n\n\n\n

napj\u00e1ig, (pl. ha a g\u00e9pj\u00e1rm\u0171vet ellopt\u00e1k)<\/p>\n\n\n\n

2. a g\u00e9pj\u00e1rm\u0171ad\u00f3r\u00f3l sz\u00f3l\u00f3 1991. \u00e9vi LXXXII. t\u00f6rv\u00e9ny 5. \u00a7 b)\u2013c), e)\u2013f ), j)\u2013k) pontj\u00e1ban, valamint<\/p>\n\n\n\n

13. \u00a7-\u00e1ban \u00edrt mentess\u00e9g fenn\u00e1ll\u00e1s\u00e1r\u00f3l \u00e9s megsz\u0171n\u00e9s\u00e9r\u0151l. (jellemz\u0151en: egyh\u00e1z, t\u0171zolt\u00f3s\u00e1g,<\/p>\n\n\n\n

mozg\u00e1skorl\u00e1tozotts\u00e1ggal kapcsolatos mentess\u00e9g, kombin\u00e1lt \u00e1rufuvaroz\u00e1s)<\/p>\n\n\n\n

Ezeket az elj\u00e1r\u00e1sokat 2020. 12.31. ut\u00e1n a NAV-n\u00e1l kell kezdem\u00e9nyezni.<\/p>\n\n\n\n

A mentess\u00e9get, a sz\u00fcneteltet\u00e9st \u00e9s az ad\u00f3kedvezm\u00e9nyt is a GJADO \u201eadat- \u00e9s v\u00e1ltoz\u00e1sbejelent\u0151 lap a g\u00e9pj\u00e1rm\u0171ad\u00f3 mentess\u00e9g\/kedvezm\u00e9ny\/sz\u00fcneteltet\u00e9s ig\u00e9nybev\u00e9tel\u00e9hez\u201d elnevez\u00e9s\u0171 adatlapon lehet bejelenteni, amely legegyszer\u0171bben az Online Nyomtatv\u00e1nykit\u00f6lt\u0151 Alkalmaz\u00e1ssal (ONYA) k\u00fcldhet\u0151 be a NAV-hoz. A nyomtatv\u00e1ny pap\u00edr alapon is el\u00e9rhet\u0151 majd a NAV k\u00f6zponti \u00fcgyf\u00e9lszolg\u00e1latain. (El\u00e9rhet\u0151 ugyanezen a n\u00e9ven ANYK-s \u0171rlapk\u00e9nt is, amely let\u00f6lthet\u0151 a NAV honlapj\u00e1r\u00f3l,)<\/p>\n\n\n\n

Elektronikus el\u00e9rhet\u0151s\u00e9g: https:\/\/onya.nav.gov.hu\/#!\/login<\/a><\/p>\n\n\n\n

Bejelentkez\u00e9s a k\u00f6zponti azonos\u00edt\u00e1si \u00fcgyn\u00f6k\u00f6n (KA\u00dc) kereszt\u00fcl t\u00f6rt\u00e9nik, azaz a haszn\u00e1lat\u00e1hoz \u00fcgyf\u00e9lkapu sz\u00fcks\u00e9ges.<\/p>\n\n\n\n

A 2020. december 31-\u00e9n fenn\u00e1ll\u00f3 ad\u00f3mentess\u00e9get \u00e9s sz\u00fcneteltet\u00e9st az \u00f6nkorm\u00e1nyzatok adatszolg\u00e1ltat\u00e1sa alapj\u00e1n a NAV hivatalb\u00f3l, automatikusan veszi figyelembe az ad\u00f3 kivet\u00e9s\u00e9n\u00e9l.<\/p>\n\n\n\n

\u00d6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g 2021. janu\u00e1r 1-j\u00e9t megel\u0151z\u0151 id\u0151szakra es\u0151 g\u00e9pj\u00e1rm\u0171ad\u00f3-k\u00f6telezetts\u00e9ggel \u00f6sszef\u00fcgg\u0151 ad\u00f3hat\u00f3s\u00e1gi feladatokat a 2020. december 31-\u00e9n illet\u00e9kes \u00e9s hat\u00e1sk\u00f6rrel rendelkez\u0151 \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g l\u00e1tja el.<\/p>\n\n\n\n

Az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1gn\u00e1l nyilv\u00e1ntartott h\u00e1tral\u00e9kokat tov\u00e1bbra is az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g g\u00e9pj\u00e1rm\u0171ad\u00f3 sz\u00e1mlasz\u00e1m\u00e1ra (11745066-15412270-08970000), illetve csekken kell megfizetni.<\/p>\n\n\n\n

Az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g a nyilv\u00e1ntartott g\u00e9pj\u00e1rm\u0171ad\u00f3 h\u00e1tral\u00e9kok vonatkoz\u00e1s\u00e1ban tov\u00e1bbra is jogosult v\u00e9grehajt\u00e1st, forgalomb\u00f3l kivon\u00e1st kezdem\u00e9nyezni.<\/p>\n\n\n\n

Tiszateny\u0151i K\u00f6z\u00f6s \u00d6nkorm\u00e1nyzati Hivatal<\/p>\n","protected":false},"excerpt":{"rendered":"

Tisztelt Ad\u00f3z\u00f3k! Az egyes ad\u00f3t\u00f6rv\u00e9nyek m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 2020. \u00e9vi CXVIII. t\u00f6rv\u00e9ny rendelkez\u00e9sei szerint a belf\u00f6ldi g\u00e9pj\u00e1rm\u0171vek ut\u00e1ni g\u00e9pj\u00e1rm\u0171ad\u00f3ban az ad\u00f3hat\u00f3s\u00e1gi jogk\u00f6r \u00e1tker\u00fclt az ad\u00f3t\u00e1rgy g\u00e9pj\u00e1rm\u0171 tulajdonosa, \u00fczembentart\u00f3ja szerint illet\u00e9kes \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1gt\u00f3l a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatalhoz (tov\u00e1bbiakban: NAV) A g\u00e9pj\u00e1rm\u0171ad\u00f3val kapcsolatos ad\u00f3hat\u00f3s\u00e1gi feladatokat 2021. janu\u00e1r 01. napj\u00e1t\u00f3l a NAV l\u00e1tja el. Az ad\u00f3z\u00f3k r\u00e9szre a […]<\/p>\n","protected":false},"author":3901,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"two_page_speed":[],"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[1],"tags":[],"class_list":["post-5029","post","type-post","status-publish","format-standard","hentry","category-egyeb"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p74cyv-1j7","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/kuncsorba.hu\/wp-json\/wp\/v2\/posts\/5029"}],"collection":[{"href":"https:\/\/kuncsorba.hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuncsorba.hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuncsorba.hu\/wp-json\/wp\/v2\/users\/3901"}],"replies":[{"embeddable":true,"href":"https:\/\/kuncsorba.hu\/wp-json\/wp\/v2\/comments?post=5029"}],"version-history":[{"count":2,"href":"https:\/\/kuncsorba.hu\/wp-json\/wp\/v2\/posts\/5029\/revisions"}],"predecessor-version":[{"id":5031,"href":"https:\/\/kuncsorba.hu\/wp-json\/wp\/v2\/posts\/5029\/revisions\/5031"}],"wp:attachment":[{"href":"https:\/\/kuncsorba.hu\/wp-json\/wp\/v2\/media?parent=5029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuncsorba.hu\/wp-json\/wp\/v2\/categories?post=5029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuncsorba.hu\/wp-json\/wp\/v2\/tags?post=5029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}