{"id":3549,"date":"2026-07-19T13:22:43","date_gmt":"2026-07-19T11:22:43","guid":{"rendered":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/pit-37-bevallas-elkeszitese\/"},"modified":"2026-07-19T13:47:19","modified_gmt":"2026-07-19T11:47:19","slug":"pit-37-bevallas-elkeszitese","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/pit-37-bevallas-elkeszitese\/","title":{"rendered":"PIT-37 bevall\u00e1s elk\u00e9sz\u00edt\u00e9se"},"content":{"rendered":"<p>A PIT-37 bevall\u00e1s, amelyr\u0151l a szem\u00e9lyi j\u00f6vedelemad\u00f3r\u00f3l sz\u00f3l\u00f3 1991. j\u00falius 26-i lengyel t\u00f6rv\u00e9ny (45. cikk) rendelkezik, olyan nyomtatv\u00e1ny, amely azon term\u00e9szetes szem\u00e9lyek \u00e9ves szem\u00e9lyi j\u00f6vedelemad\u00f3j\u00e1nak elsz\u00e1mol\u00e1s\u00e1ra szolg\u00e1l, akik j\u00f6vedelm\u00fcket els\u0151sorban munkaviszonyb\u00f3l, megb\u00edz\u00e1si szerz\u0151d\u00e9sb\u0151l, v\u00e1llalkoz\u00e1si (m\u0171) szerz\u0151d\u00e9sb\u0151l, valamint egy\u00e9b, k\u00f6nyvvezet\u00e9st nem ig\u00e9nyl\u0151 forr\u00e1sokb\u00f3l szerzik (a 2022. \u00e9vi lengyel Hivatalos K\u00f6zl\u00f6ny 24. t\u00e9tele). A PIT-37 bevall\u00e1s c\u00e9lja: Az \u00e9ves j\u00f6vedelemad\u00f3 elsz\u00e1mol\u00e1sa \u2013 lehet\u0151v\u00e9 teszi a fizetend\u0151 j\u00f6vedelemad\u00f3 kisz\u00e1m\u00edt\u00e1s\u00e1t a megszerzett bev\u00e9telek \u00e9s a bev\u00e9telszerz\u00e9s k\u00f6lts\u00e9gei alapj\u00e1n. Kedvezm\u00e9nyek \u00e9s levon\u00e1sok \u00e9rv\u00e9nyes\u00edt\u00e9se \u2013 lehet\u0151v\u00e9 teszi az ig\u00e9nybe vehet\u0151 ad\u00f3kedvezm\u00e9nyek \u00e9s levon\u00e1sok bejelent\u00e9s\u00e9t, ami cs\u00f6kkentheti az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9get.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>pit-37-bevallas-elkeszitese<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[83,404],"tags":[],"class_list":["post-3549","post","type-post","status-publish","format-standard","hentry","category-hu","category-opis-uslug-hu"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3549","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/comments?post=3549"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3549\/revisions"}],"predecessor-version":[{"id":3766,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3549\/revisions\/3766"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}