{"id":3607,"date":"2026-07-19T13:22:59","date_gmt":"2026-07-19T11:22:59","guid":{"rendered":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/pit-36l-bevallas-elkeszitese\/"},"modified":"2026-07-19T13:35:51","modified_gmt":"2026-07-19T11:35:51","slug":"pit-36l-bevallas-elkeszitese","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/pit-36l-bevallas-elkeszitese\/","title":{"rendered":"PIT-36L bevall\u00e1s elk\u00e9sz\u00edt\u00e9se"},"content":{"rendered":"<p>A PIT-36L bevall\u00e1s kit\u00f6lt\u00e9se (a szem\u00e9lyi j\u00f6vedelemad\u00f3r\u00f3l sz\u00f3l\u00f3 1991. j\u00falius 26-i t\u00f6rv\u00e9ny; a lengyel Hivatalos K\u00f6zl\u00f6ny 1991. \u00e9vi 80. sz\u00e1ma, 350. t\u00e9tel) azokat a term\u00e9szetes szem\u00e9lyeket \u00e9rinti, akik gazdas\u00e1gi tev\u00e9kenys\u00e9get folytatnak, \u00e9s az \u00e1ltal\u00e1nos szab\u00e1lyok szerint \u2013 azaz a bev\u00e9tel \u00e9s a k\u00f6lts\u00e9gek k\u00fcl\u00f6nb\u00f6zetek\u00e9nt meg\u00e1llap\u00edtott j\u00f6vedelem ut\u00e1n \u2013, a 19%-os line\u00e1ris ad\u00f3kulcsot alkalmazva ad\u00f3znak. (Az \u00e1ltal\u00e1nos szab\u00e1lyok szerinti ad\u00f3z\u00e1son bel\u00fcl a v\u00e1llalkoz\u00f3 az ad\u00f3t\u00e1bla szerinti vagy a line\u00e1ris m\u00f3dszert v\u00e1laszthatja; a PIT-36L a line\u00e1ris m\u00f3dszerhez tartozik.) A PIT-36L bevall\u00e1st beny\u00fajtj\u00e1k: azok a gazdas\u00e1gi tev\u00e9kenys\u00e9get folytat\u00f3 term\u00e9szetes szem\u00e9lyek, akik a line\u00e1ris ad\u00f3z\u00e1si form\u00e1t v\u00e1lasztott\u00e1k; azok a szem\u00e9lyek, akik b\u00e9rbead\u00e1sb\u00f3l, haszonb\u00e9rletb\u0151l vagy m\u00e1s, az \u00e1ltal\u00e1nos szab\u00e1lyok szerint ad\u00f3ztatott forr\u00e1sb\u00f3l szereznek j\u00f6vedelmet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>pit-36l-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-3607","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\/3607","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=3607"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3607\/revisions"}],"predecessor-version":[{"id":3622,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3607\/revisions\/3622"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3607"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3607"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}