{"id":5290,"date":"2026-10-06T22:45:42","date_gmt":"2026-10-06T20:45:42","guid":{"rendered":"https:\/\/szineserzsebetvaros.hu\/onkormanyzat\/ugyintezes\/adozas\/rendelkezes-tulfizetes-visszateriteserol-elszamolasarol\/"},"modified":"2026-10-06T22:45:51","modified_gmt":"2026-10-06T20:45:51","slug":"rendelkezes-tulfizetes-visszateriteserol-elszamolasarol","status":"publish","type":"page","link":"https:\/\/szineserzsebetvaros.hu\/en\/onkormanyzat\/ugyintezes\/adozas\/rendelkezes-tulfizetes-visszateriteserol-elszamolasarol\/","title":{"rendered":"Rendelkez\u00e9s t\u00falfizet\u00e9s visszat\u00e9r\u00edt\u00e9s\u00e9r\u0151l, elsz\u00e1mol\u00e1s\u00e1r\u00f3l"},"content":{"rendered":"<div class=\"szev-eugy\"><b>Elektronikus \u00fcgyint\u00e9z\u00e9s<\/b><a href=\"https:\/\/epapir.gov.hu\/\" target=\"_blank\" rel=\"noopener\">e-Pap\u00edr<\/a><a href=\"https:\/\/ohp-20.asp.lgov.hu\/nyitolap\" target=\"_blank\" rel=\"noopener\">\u00d6nkorm\u00e1nyzati Hivatali Port\u00e1l<\/a><a href=\"https:\/\/szineserzsebetvaros.hu\/en\/local-government\/ugyintezes\/elektronikus-ugyintezes\/\">T\u00e1j\u00e9koztat\u00f3<\/a><\/div>\n<h4>T\u00falfizet\u00e9s rendez\u00e9se (Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 2017. \u00e9vi CL. t\u00f6rv\u00e9ny 74. \u00a7) (1) Ha az adott ad\u00f3nem tekintet\u00e9ben az ad\u00f3z\u00f3nak vagy az 59. \u00a7 (1) bekezd\u00e9se \u00e9s 60. \u00a7 (1) bekezd\u00e9se szerinti tartoz\u00e1s megfizet\u00e9s\u00e9re k\u00f6telezett szem\u00e9lynek fizet\u00e9si k\u00f6telezetts\u00e9g\u00e9t meghalad\u00f3 \u00f6sszeg \u00e1ll az ad\u00f3sz\u00e1ml\u00e1n a rendelkez\u00e9s\u00e9re (a tov\u00e1bbiakban: t\u00falfizet\u00e9s), az ad\u00f3hat\u00f3s\u00e1g a t\u00falfizet\u00e9s \u00f6sszeg\u00e9t k\u00e9relemre az ad\u00f3z\u00f3, a tartoz\u00e1s megfizet\u00e9s\u00e9re k\u00f6telezett szem\u00e9ly \u00e1ltal megjel\u00f6lt ad\u00f3nemre, fizet\u00e9si k\u00f6telezetts\u00e9gre, t\u00e9teles elsz\u00e1mol\u00e1s\u00fa fizet\u00e9si k\u00f6telezetts\u00e9g eset\u00e9ben a konkr\u00e9t fizet\u00e9si k\u00f6telezetts\u00e9gre sz\u00e1molja el. (2) Ha az ad\u00f3z\u00f3nak ad\u00f3tartoz\u00e1sa nincs, \u00e9s bevall\u00e1si k\u00f6telezetts\u00e9geinek eleget tett, rendelkezhet a fennmarad\u00f3 \u00f6sszeg visszat\u00e9r\u00edt\u00e9s\u00e9r\u0151l. Rendelkez\u00e9s hi\u00e1ny\u00e1ban az ad\u00f3hat\u00f3s\u00e1g a t\u00falfizet\u00e9st a k\u00e9s\u0151bb esed\u00e9kes ad\u00f3 kiegyenl\u00edt\u00e9s\u00e9re sz\u00e1molja el. Az ad\u00f3hat\u00f3s\u00e1g a fennmarad\u00f3 \u00f6sszeget csak akkor t\u00e9r\u00edtheti vissza, ha a befizet\u0151nek nincs \u00e1ltala nyilv\u00e1ntartott, ad\u00f3k m\u00f3dj\u00e1ra behajtand\u00f3 k\u00f6ztartoz\u00e1sa. (6) Az ad\u00f3hat\u00f3s\u00e1g sz\u00e1ml\u00e1j\u00e1ra t\u00e9vesen befizetett \u00f6sszeg visszafizet\u00e9s\u00e9t a befizet\u0151 a t\u00falfizet\u00e9sre vonatkoz\u00f3 szab\u00e1lyok szerint ig\u00e9nyelheti.<\/h4>\n<h3>Kapcsol\u00f3d\u00f3 nyomtatv\u00e1nyok<\/h3>\n<p><a href=\"https:\/\/szineserzsebetvaros.hu\/wp-content\/uploads\/dokumentumtar\/2021\/tulfizetes-rendezese.pdf\" target=\"_blank\" rel=\"noopener\">Rendelkez\u00e9s t\u00falfizet\u00e9s visszat\u00e9r\u00edt\u00e9s\u00e9r\u0151l, elsz\u00e1mol\u00e1s\u00e1r\u00f3l<\/a><\/p>\n<p><strong>Ad\u00f3\u00fcgyi Iroda<\/strong><br \/><span>C\u00edm: 1073 Budapest, Erzs\u00e9bet krt. 6.<\/span><br \/><span>Irodavezet\u0151: Machern\u00e9 Dr. Seb\u0151k ir\u00e9n<\/span><br \/><span>Telefon: (+36 1) 462-3100<\/span><br \/><span>E-mail:&nbsp;<\/span><a href=\"mailto:adougy@erzsebetvaros.hu\">adougy@erzsebetvaros.hu<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Elektronikus \u00fcgyint\u00e9z\u00e9se-Pap\u00edr\u00d6nkorm\u00e1nyzati Hivatali Port\u00e1lT\u00e1j\u00e9koztat\u00f3 T\u00falfizet\u00e9s rendez\u00e9se (Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 2017. \u00e9vi CL. t\u00f6rv\u00e9ny 74. \u00a7) (1) Ha az adott ad\u00f3nem tekintet\u00e9ben az ad\u00f3z\u00f3nak vagy az 59. \u00a7 (1) bekezd\u00e9se \u00e9s 60. \u00a7 (1) bekezd\u00e9se szerinti tartoz\u00e1s megfizet\u00e9s\u00e9re k\u00f6telezett szem\u00e9lynek fizet\u00e9si k\u00f6telezetts\u00e9g\u00e9t meghalad\u00f3 \u00f6sszeg \u00e1ll az ad\u00f3sz\u00e1ml\u00e1n a rendelkez\u00e9s\u00e9re (a tov\u00e1bbiakban: t\u00falfizet\u00e9s), az ad\u00f3hat\u00f3s\u00e1g a [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":5245,"menu_order":71,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5290","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.6 (Yoast SEO v28.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Rendelkez\u00e9s t\u00falfizet\u00e9s visszat\u00e9r\u00edt\u00e9s\u00e9r\u0151l, elsz\u00e1mol\u00e1s\u00e1r\u00f3l &#8211; 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