{"id":17392,"date":"2015-12-26T20:37:20","date_gmt":"2015-12-26T19:37:20","guid":{"rendered":"https:\/\/esztar.hu\/2015\/12\/26\/maganszemely-kommunalis-adoja\/"},"modified":"2025-07-23T11:57:57","modified_gmt":"2025-07-23T09:57:57","slug":"maganszemely-kommunalis-adoja","status":"publish","type":"post","link":"https:\/\/esztar.hu\/?p=17392","title":{"rendered":"Mag\u00e1nszem\u00e9ly kommun\u00e1lis ad\u00f3ja"},"content":{"rendered":"<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Az \u00fcgyt\u00edpus \u00e1ltal\u00e1nos jellemz\u0151je:<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>A kommun\u00e1lis ad\u00f3 alanya:<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">Az ad\u00f3 alanya az, aki a napt\u00e1ri \u00e9v els\u0151 napj\u00e1n az ingatlan tulajdonosa. T\u00f6bb tulajdonos eset\u00e9n a\u00a0tulajdonosok tulajdoni h\u00e1nyadaik ar\u00e1ny\u00e1ban ad\u00f3alanyok.\u00a0Kommun\u00e1lis ad\u00f3k\u00f6telezetts\u00e9g terheli az el\u0151z\u0151ekben felsorolt mag\u00e1nszem\u00e9lyt, tov\u00e1bb\u00e1 azt a\u00a0mag\u00e1nszem\u00e9lyt is, aki az \u00f6nkorm\u00e1nyzat illet\u00e9kess\u00e9gi ter\u00fclet\u00e9n nem mag\u00e1nszem\u00e9ly tulajdon\u00e1ban \u00e1ll\u00f3\u00a0lak\u00e1s b\u00e9rleti jog\u00e1val rendelkezik.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Az ad\u00f3 m\u00e9rt\u00e9ke:<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; A belter\u00fcleten l\u00e9v\u0151 ad\u00f3t\u00e1rgyak eset\u00e9ben 10 000 Ft (ad\u00f3t\u00e1rgy\/ad\u00f3\u00e9v)<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Ad\u00f3 megfizet\u00e9se:<\/strong><\/span><br \/>\nA befizet\u00e9s t\u00f6rt\u00e9nhet h\u00e1zip\u00e9nzt\u00e1rba vagy \u00e1tutal\u00e1ssal a 11738118-15728829-02820000 sz\u00e1mlasz\u00e1mra.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Befizet\u00e9si hat\u00e1rid\u0151:<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">Az ad\u00f3t k\u00e9t egyenl\u0151 r\u00e9szletben az al\u00e1bbi hat\u00e1rid\u0151k szerint lehet k\u00e9sedelmi p\u00f3tl\u00e9k\u00a0mentesen megfizetni:<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\">&#8211; Els\u0151 f\u00e9l\u00e9vi kommun\u00e1lis ad\u00f3: m\u00e1rcius 15.<br \/>\n&#8211; M\u00e1sodik f\u00e9l\u00e9vi kommun\u00e1lis ad\u00f3: szeptember 15.<br \/>\n<strong><span style=\"text-decoration: underline;\">Illet\u00e9kess\u00e9g:<\/span><\/strong><br \/>\nEszt\u00e1r K\u00f6zs\u00e9g k\u00f6zigazgat\u00e1si ter\u00fclete.<\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><span style=\"text-decoration: underline;\"><strong>Kapcsol\u00f3d\u00f3 jogszab\u00e1lyok:<\/strong><\/span><\/p>\n<p style=\"margin: 0px; padding: 0px; color: #0e1444; font-family: 'Times New Roman'; font-size: medium; line-height: normal;\"><em>&#8211; A helyi ad\u00f3kr\u00f3l sz\u00f3l\u00f3 t\u00f6bbsz\u00f6r m\u00f3dos\u00edtott 1990. \u00e9vi C. t\u00f6rv\u00e9ny<\/em><br \/>\n<em>&#8211; Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 2003. \u00e9vi XCII. t\u00f6rv\u00e9ny 32.\u00a7-a<\/em><br \/>\n<em>&#8211; Eszt\u00e1r K\u00f6zs\u00e9g \u00d6nkorm\u00e1nyzat K\u00e9pvisel\u0151-test\u00fclet\u00e9nek helyi ad\u00f3kr\u00f3l sz\u00f3l\u00f3 16\/2013. (XI.11.) sz\u00e1m\u00fa rendelete<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az \u00fcgyt\u00edpus \u00e1ltal\u00e1nos jellemz\u0151je: A kommun\u00e1lis ad\u00f3 alanya: Az ad\u00f3 alanya az, aki a napt\u00e1ri \u00e9v els\u0151 napj\u00e1n az ingatlan tulajdonosa. T\u00f6bb tulajdonos eset\u00e9n a\u00a0tulajdonosok tulajdoni h\u00e1nyadaik ar\u00e1ny\u00e1ban ad\u00f3alanyok.\u00a0Kommun\u00e1lis ad\u00f3k\u00f6telezetts\u00e9g terheli az el\u0151z\u0151ekben felsorolt mag\u00e1nszem\u00e9lyt, tov\u00e1bb\u00e1 azt a\u00a0mag\u00e1nszem\u00e9lyt is, aki az \u00f6nkorm\u00e1nyzat illet\u00e9kess\u00e9gi ter\u00fclet\u00e9n nem mag\u00e1nszem\u00e9ly tulajdon\u00e1ban \u00e1ll\u00f3\u00a0lak\u00e1s b\u00e9rleti jog\u00e1val rendelkezik. Az ad\u00f3 m\u00e9rt\u00e9ke: &#8211;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[50],"tags":[],"class_list":["post-17392","post","type-post","status-publish","format-standard","hentry","category-helyi-adok"],"_links":{"self":[{"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/posts\/17392","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/esztar.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17392"}],"version-history":[{"count":2,"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/posts\/17392\/revisions"}],"predecessor-version":[{"id":23787,"href":"https:\/\/esztar.hu\/index.php?rest_route=\/wp\/v2\/posts\/17392\/revisions\/23787"}],"wp:attachment":[{"href":"https:\/\/esztar.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esztar.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esztar.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}