{"id":20809,"date":"2020-09-30T19:00:18","date_gmt":"2020-09-30T18:00:18","guid":{"rendered":"http:\/\/hajdusamson.hu\/?p=20809"},"modified":"2020-09-30T19:01:00","modified_gmt":"2020-09-30T18:01:00","slug":"tajekoztatas-elhalalozas-eseten-a-kommunalis-adoval-kapcsolatos-bejelentesi-kotelezettsegrol","status":"publish","type":"post","link":"https:\/\/hajdusamson.hu\/?p=20809","title":{"rendered":"T\u00e1j\u00e9koztat\u00e1s elhal\u00e1loz\u00e1s eset\u00e9n a kommun\u00e1lis ad\u00f3val kapcsolatos bejelent\u00e9si k\u00f6telezetts\u00e9gr\u0151l"},"content":{"rendered":"<p><a href=\"https:\/\/hajdusamson.hu\/wp-content\/uploads\/2017\/08\/tajekoztat\u00e1s.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"nodisp aligncenter wp-image-17942 size-full\" src=\"https:\/\/hajdusamson.hu\/wp-content\/uploads\/2017\/08\/tajekoztat\u00e1s.jpg\" alt=\"\" width=\"781\" height=\"380\" srcset=\"https:\/\/hajdusamson.hu\/wp-content\/uploads\/2017\/08\/tajekoztat\u00e1s.jpg 781w, https:\/\/hajdusamson.hu\/wp-content\/uploads\/2017\/08\/tajekoztat\u00e1s-300x146.jpg 300w, https:\/\/hajdusamson.hu\/wp-content\/uploads\/2017\/08\/tajekoztat\u00e1s-768x374.jpg 768w, https:\/\/hajdusamson.hu\/wp-content\/uploads\/2017\/08\/tajekoztat\u00e1s-320x156.jpg 320w, https:\/\/hajdusamson.hu\/wp-content\/uploads\/2017\/08\/tajekoztat\u00e1s-460x224.jpg 460w, https:\/\/hajdusamson.hu\/wp-content\/uploads\/2017\/08\/tajekoztat\u00e1s-700x340.jpg 700w\" sizes=\"auto, (max-width: 781px) 100vw, 781px\" \/><\/a><\/p>\n<div class=\"fusion-fullwidth fullwidth-box\" style=\"background-color:#ffffff;background-attachment:scroll;background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;border-color:#eae9e9;border-bottom-width: 0px;border-top-width: 0px;border-bottom-style: solid;border-top-style: solid;padding-bottom:20px;padding-left:20px;padding-right:20px;padding-top:20px;\"><div class=\"avada-row\">\n<p style=\"text-align: center;\"><strong>Lakoss\u00e1gi T\u00e1j\u00e9koztat\u00f3<br \/>\n<\/strong>(elhal\u00e1loz\u00e1s eset\u00e9n a kommun\u00e1lis ad\u00f3val kapcsolatos bejelent\u00e9si k\u00f6telezetts\u00e9gr\u0151l)<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Tisztelt Hajd\u00fas\u00e1msoni Lakosok!<\/p>\n<p style=\"text-align: justify;\">T\u00e1j\u00e9koztatjuk \u00d6n\u00f6ket, hogy a hat\u00e1lyos magyar ad\u00f3jogi jogszab\u00e1lyok alapj\u00e1n mag\u00e1nszem\u00e9ly kommun\u00e1lis ad\u00f3j\u00e1nak alanya az a mag\u00e1nszem\u00e9ly, aki az \u00f6nkorm\u00e1nyzat illet\u00e9kess\u00e9gi ter\u00fclet\u00e9n \u00e9p\u00edtm\u00e9ny-, valamint telek tulajdonjog\u00e1val, tov\u00e1bb\u00e1 nem mag\u00e1nszem\u00e9ly tulajdon\u00e1ban \u00e1ll\u00f3 lak\u00e1s b\u00e9rleti jog\u00e1val rendelkezik. Az ad\u00f3alany csak mag\u00e1nszem\u00e9ly lehet. A kommun\u00e1lis ad\u00f3k\u00f6telezetts\u00e9g keletkez\u00e9se szempontj\u00e1b\u00f3l <strong>az \u00e9v els\u0151 napj\u00e1n fenn\u00e1ll\u00f3 \u00e1llapot az ir\u00e1nyad\u00f3<\/strong>, teh\u00e1t elhal\u00e1loz\u00e1s eset\u00e9n az elhal\u00e1loz\u00e1s \u00e9v\u00e9nek utols\u00f3 napj\u00e1n sz\u0171nik meg az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g.<\/p>\n<p style=\"text-align: justify;\">Amennyiben az \u00e9p\u00edtm\u00e9ny vagy telek tulajdonosa, illetve a b\u00e9rleti jog jogosultja elhal\u00e1lozik,<strong> az elhunyt k\u00f6zeli hozz\u00e1tartoz\u00f3inak bejelent\u00e9si k\u00f6telezetts\u00e9ge van az \u00f6nkorm\u00e1nyzat fel\u00e9.<\/strong><\/p>\n<p style=\"text-align: justify;\">Amennyiben az elhunytnak kommun\u00e1lis ad\u00f3 tartoz\u00e1sa \u00e1ll fenn az elhal\u00e1loz\u00e1sa pillanat\u00e1ban a helyi ad\u00f3hat\u00f3s\u00e1g \u00e9vente k\u00e9tszer post\u00e1zza az elhunyt hozz\u00e1tartoz\u00f3ja r\u00e9sz\u00e9re az elhunyt ad\u00f3tartoz\u00e1s\u00e1t tartalmaz\u00f3 egyenleg \u00e9rtes\u00edt\u0151t (5 \u00e9vig vagy am\u00edg a hozz\u00e1tartoz\u00f3k nem rendezik) a hozz\u00e1tartoz\u00f3 egyenlegk\u00f6zl\u0151j\u00e9vel egybe bor\u00edt\u00e9kolva.<\/p>\n<p style=\"text-align: justify;\">Ad\u00f3bevall\u00e1st az ad\u00f3k\u00f6telezetts\u00e9g megsz\u0171n\u00e9s\u00e9vel, illetve keletkez\u00e9s\u00e9vel (v\u00e1ltoz\u00e1s\u00e1val) kapcsolatban, teh\u00e1t az elhal\u00e1loz\u00e1st k\u00f6vet\u0151 15 napon bel\u00fcl kell tenni. Az elj\u00e1r\u00e1s illet\u00e9ke az ad\u00f3igazgat\u00e1si elj\u00e1r\u00e1sban az els\u0151 fok\u00fa elj\u00e1r\u00e1s t\u00e1rgy\u00e1n\u00e1l fogva illet\u00e9kmentes. \u00dcgyint\u00e9z\u00e9si hat\u00e1rid\u0151 30 nap.<\/p>\n<p style=\"text-align: justify;\">Az \u00fcgyint\u00e9z\u00e9shez sz\u00fcks\u00e9ges dokumentum a hagyat\u00e9k\u00e1tad\u00f3 v\u00e9gz\u00e9s, tov\u00e1bb\u00e1 a bevall\u00e1s a mag\u00e1nszem\u00e9lyek kommun\u00e1lis ad\u00f3j\u00e1r\u00f3l elnevez\u00e9s\u0171 nyomtatv\u00e1ny, mely megtal\u00e1lhat\u00f3 Hajd\u00fas\u00e1mson V\u00e1ros honlapj\u00e1n vagy pap\u00edralapon a Hajd\u00fas\u00e1msoni Polg\u00e1rmesteri Hivatal ad\u00f3irod\u00e1j\u00e1ban.<\/p>\n<p style=\"text-align: right;\">Hajd\u00fas\u00e1msoni Polg\u00e1rmesteri Hivatal<\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":17942,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69,52,39,68],"tags":[],"class_list":["post-20809","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hirdetmenyek-hirdetmenyek","category-hirdetmenyek","category-hirek","category-lakossagi-tajekoztato"],"_links":{"self":[{"href":"https:\/\/hajdusamson.hu\/index.php?rest_route=\/wp\/v2\/posts\/20809","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hajdusamson.hu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hajdusamson.hu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hajdusamson.hu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hajdusamson.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=20809"}],"version-history":[{"count":2,"href":"https:\/\/hajdusamson.hu\/index.php?rest_route=\/wp\/v2\/posts\/20809\/revisions"}],"predecessor-version":[{"id":20811,"href":"https:\/\/hajdusamson.hu\/index.php?rest_route=\/wp\/v2\/posts\/20809\/revisions\/20811"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hajdusamson.hu\/index.php?rest_route=\/wp\/v2\/media\/17942"}],"wp:attachment":[{"href":"https:\/\/hajdusamson.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20809"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hajdusamson.hu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20809"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hajdusamson.hu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}