{"id":3568,"date":"2026-07-19T13:22:51","date_gmt":"2026-07-19T11:22:51","guid":{"rendered":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/havi-tarsasagiado-eloleg-jelentes-cit\/"},"modified":"2026-07-22T11:03:12","modified_gmt":"2026-07-22T09:03:12","slug":"havi-tarsasagiado-eloleg-jelentes-cit","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/havi-tarsasagiado-eloleg-jelentes-cit\/","title":{"rendered":"Havi t\u00e1rsas\u00e1giad\u00f3 el\u0151leg jelent\u00e9s (CIT)"},"content":{"rendered":"<p>A havi t\u00e1rsas\u00e1giad\u00f3-el\u0151leg jelent\u00e9s olyan dokumentum, amelyet a t\u00e1rsas\u00e1gi ad\u00f3 (CIT) fizet\u00e9s\u00e9re k\u00f6telezett v\u00e1llalkoz\u00f3k ny\u00fajtanak be az ad\u00f3hivatalhoz. A jelent\u00e9s r\u00e9szletesen tartalmazza azt az ad\u00f3el\u0151leg-\u00f6sszeget, amelyet a v\u00e1llalkoz\u00e1snak az adott h\u00f3napra vagy negyed\u00e9vre meg kell fizetnie, valamint annak kisz\u00e1m\u00edt\u00e1si alapj\u00e1t. A jelent\u00e9s bemutatja az el\u0151leg kisz\u00e1m\u00edt\u00e1s\u00e1hoz felhaszn\u00e1lt j\u00f6vedelem (vagy vesztes\u00e9g) \u00f6sszeg\u00e9t, valamint mag\u00e1nak az el\u0151legnek a kisz\u00e1m\u00edtott \u00e9rt\u00e9k\u00e9t. A dokumentum igazolja, hogy a v\u00e1llalkoz\u00e1s a hat\u00e1lyos ad\u00f3jogszab\u00e1lyoknak megfelel\u0151en helyesen sz\u00e1m\u00edtotta ki \u00e9s utalta \u00e1t a t\u00e1rsas\u00e1giad\u00f3-el\u0151leget az ad\u00f3hivatalnak.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>havi-tarsasagiado-eloleg-jelentes-cit<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","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-3568","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\/3568","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=3568"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3568\/revisions"}],"predecessor-version":[{"id":3747,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3568\/revisions\/3747"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}