{"id":1283,"date":"2016-09-21T14:21:13","date_gmt":"2016-09-21T12:21:13","guid":{"rendered":"http:\/\/www.caldera.hu\/?p=1283"},"modified":"2016-09-25T20:22:36","modified_gmt":"2016-09-25T18:22:36","slug":"tajekoztato-az-osztalek-es-osztalekeloleg-szemelyi-jovedelemado-kotelezettsegerol","status":"publish","type":"post","link":"https:\/\/www.caldera.hu\/?p=1283","title":{"rendered":"T\u00e1j\u00e9koztat\u00f3 az osztal\u00e9k \u00e9s osztal\u00e9kel\u0151leg szem\u00e9lyi j\u00f6vedelemad\u00f3 k\u00f6telezetts\u00e9g\u00e9r\u0151l"},"content":{"rendered":"<div class=\"Body\">\u00a0Az osztal\u00e9kb\u00f3l sz\u00e1rmaz\u00f3 j\u00f6vedelem bevall\u00e1sa \u00e9s az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g a 2016. janu\u00e1r 1-t\u0151l \u00e9letbe l\u00e9p\u0151 15 sz\u00e1zal\u00e9kos m\u00e9rt\u00e9k\u0171 szem\u00e9lyi j\u00f6vedelemad\u00f3ra tekintettel az al\u00e1bbiak szerint teljes\u00edtend\u0151:<!--more--><\/p>\n<p align=\"justify\">A 2015. \u00e9vben osztal\u00e9kel\u0151legk\u00e9nt kifizetett j\u00f6vedelmet 16 sz\u00e1zal\u00e9kos m\u00e9rt\u00e9k\u0171 szem\u00e9lyi j\u00f6vedelemad\u00f3 terhelte. A 2015. \u00e9vben felvett osztal\u00e9kel\u0151leget a 1553. sz\u00e1m\u00fa szja bevall\u00e1s a ?B? lap 556. sor\u00e1ban kellett felt\u00fcntetni.<\/p>\n<p align=\"justify\">A Polg\u00e1ri T\u00f6rv\u00e9nyk\u00f6nyvr\u0151l sz\u00f3l\u00f3 2013. \u00e9vi V. t\u00f6rv\u00e9ny 3:186. \u00a7 (2)-(3) bekezd\u00e9se szerint a taggy\u0171l\u00e9s az osztal\u00e9kfizet\u00e9sr\u0151l a besz\u00e1mol\u00f3 elfogad\u00e1s\u00e1val egyidej\u0171leg hat\u00e1roz. Ha az osztal\u00e9kel\u0151leg kifizet\u00e9s\u00e9t k\u00f6vet\u0151en elk\u00e9sz\u00fcl\u0151 \u00e9ves besz\u00e1mol\u00f3b\u00f3l az \u00e1llap\u00edthat\u00f3 meg, hogy osztal\u00e9kfizet\u00e9sre nincs lehet\u0151s\u00e9g, az osztal\u00e9kel\u0151leget a tagok k\u00f6telesek visszafizetni.<\/p>\n<p align=\"justify\">A 2016-ban megszerzett osztal\u00e9kot 15 sz\u00e1zal\u00e9kos m\u00e9rt\u00e9k\u0171 szja terheli. Abban az esetben, ha a 2015-ben kifizetett osztal\u00e9kel\u0151leget j\u00f3v\u00e1hagyj\u00e1k \u00e9s 2016-ban osztal\u00e9kk\u00e1 v\u00e1lik, azt a 2016. ad\u00f3\u00e9vr\u0151l beny\u00fajtand\u00f3 bevall\u00e1sban kell majd bevallani 2017-ben. Ekkor van lehet\u0151s\u00e9g arra, hogy a 2015-ben levont ad\u00f3el\u0151leget a bevall\u00e1sban felt\u00fcntess\u00e9k \u00e9s a 15 \u00e9s 16 sz\u00e1zal\u00e9kos ad\u00f3kulcs alkalmaz\u00e1sa miatti k\u00fcl\u00f6nb\u00f6zetet az \u00e9rintettek visszaig\u00e9nyelj\u00e9k.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0Az osztal\u00e9kb\u00f3l sz\u00e1rmaz\u00f3 j\u00f6vedelem bevall\u00e1sa \u00e9s az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g a 2016. janu\u00e1r 1-t\u0151l \u00e9letbe l\u00e9p\u0151 15 sz\u00e1zal\u00e9kos m\u00e9rt\u00e9k\u0171 szem\u00e9lyi j\u00f6vedelemad\u00f3ra tekintettel az al\u00e1bbiak szerint teljes\u00edtend\u0151:<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[45,44,46],"_links":{"self":[{"href":"https:\/\/www.caldera.hu\/index.php?rest_route=\/wp\/v2\/posts\/1283"}],"collection":[{"href":"https:\/\/www.caldera.hu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caldera.hu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caldera.hu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caldera.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1283"}],"version-history":[{"count":4,"href":"https:\/\/www.caldera.hu\/index.php?rest_route=\/wp\/v2\/posts\/1283\/revisions"}],"predecessor-version":[{"id":1356,"href":"https:\/\/www.caldera.hu\/index.php?rest_route=\/wp\/v2\/posts\/1283\/revisions\/1356"}],"wp:attachment":[{"href":"https:\/\/www.caldera.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caldera.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caldera.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}