{"id":3578,"date":"2026-07-19T13:22:51","date_gmt":"2026-07-19T11:22:51","guid":{"rendered":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/pit-36-bevallas-elkeszitese\/"},"modified":"2026-07-19T13:47:19","modified_gmt":"2026-07-19T11:47:19","slug":"pit-36-bevallas-elkeszitese","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/pit-36-bevallas-elkeszitese\/","title":{"rendered":"PIT-36 bevall\u00e1s elk\u00e9sz\u00edt\u00e9se"},"content":{"rendered":"<p>A PIT-36 bevall\u00e1s, amelyr\u0151l a szem\u00e9lyi j\u00f6vedelemad\u00f3r\u00f3l sz\u00f3l\u00f3 1991. j\u00falius 26-i t\u00f6rv\u00e9ny (44. 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 gazdas\u00e1gi tev\u00e9kenys\u00e9gb\u0151l, b\u00e9rbead\u00e1sb\u00f3l, haszonb\u00e9rletb\u0151l \u00e9s m\u00e1s, k\u00f6nyvvezet\u00e9st ig\u00e9nyl\u0151 forr\u00e1sokb\u00f3l szereznek j\u00f6vedelmet. A PIT-36 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-36-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-3578","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\/3578","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=3578"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3578\/revisions"}],"predecessor-version":[{"id":3761,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3578\/revisions\/3761"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3578"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3578"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}