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APEH közlemény
APEH közlemény
a külföldi pénznemben keletkezett jövedelem átszámításáról
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MIRŐL SZÓL EZ A JOGSZABÁLY?
A magánszemélyek jövedelemadójáról szóló, 1996. január 1-jétől hatályos, többször módosított és kiegészített 1995. évi CXVII. törvény 82. §-ának b) pontjában foglalt kötelezettségnek megfelelően a külföldi pénznemben keletkezett azon jövedelmek USA dollárban megadott árfolyama, amely nem szerepel az MNB hivatalos devizaárfolyam-lapján a következő:
A most közzétett árfolyamokat 1997. január 1-jétől - a következő közzétételig - kell alkalmazni.
Adó- és Pénzügyi Ellenőrzési Hivatal
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US $ |
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Afghanistan |
(Afghani) |
4750,00 |
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Albania |
(Lek) |
109,000 |
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Algeria |
(Dinar) |
57,0801 |
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Andorra |
(French Fr) |
5,4328 |
|||
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|
(Sp Peseta) |
134,295 |
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Angola |
(Readj Kwanza) |
210500,0 |
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Antigua |
(E Carib $) |
2,7000 |
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Argentina |
(Peso) |
0,9994 |
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Armenia |
(Dram) |
435,070 |
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Aruba |
(Florin) |
1,7900 |
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Azerbaijan |
(Manat) |
4230,00 |
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Azores |
(Port Escudo) |
160,250 |
|||
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Bahamas |
(Bahama $) |
1 |
|||
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Bahrain |
(Dinar) |
0,3770 |
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Balearic Is |
(Sp Peseta) |
134,295 |
|||
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Bangladesh |
(Taka) |
42,4500 |
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Barbados |
(Barb $) |
2,0113 |
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Belarus |
(Rouble) |
27900,0 |
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Belgium |
(Belg Fr) |
33,2150 |
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Belize |
(B $) |
2,0000 |
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Benin |
(CFA Fr) |
543,280 |
|||
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Bermuda |
(Bermudian $) |
1 |
|||
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Bhutan |
(Ngultrum) |
35,8470 |
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Bolivia |
(Boliviano) |
5,2100 |
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Botswana |
(Pula) |
3,6166 |
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Brazil |
(Real) |
1,0435 |
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Brunei |
(Brunei $) |
1,4055 |
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Bulgaria |
(Lev) |
730,000 |
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Burkino Faso |
(CFA Fr) |
543,280 |
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Burma |
(Kyat) |
6,0048 |
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Burundi |
(Burundi Fr) |
229,629 |
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Cambodia |
(Riel) |
2300,00 |
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Cameroon |
(CFA Fr) |
543,280 |
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Canada |
(Canadian $) |
1,3394 |
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Canary Is |
(Sp Peseta) |
134,295 |
|||
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Cp. Verde |
(CV Escudo) |
82,9700 |
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Cayman Is |
(CI $) |
0,8282 |
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Cent. Afr. Rep. |
(CFA Fr) |
543,280 |
|||
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Chad |
(CFA Fr) |
543,280 |
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Chile |
(Chilean Peso) |
426,075 |
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China |
(Yuan) |
8,2956 |
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Colombia |
(Col Peso) |
1020,70 |
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Comoros |
(Fr) |
405,278 |
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Congo |
(CFA Fr) |
543,280 |
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Costa Rica |
(Colon) |
221,095 |
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Cőte d'lvoire |
(CFA Fr) |
543,280 |
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Croatia |
(Kuna) |
5,6512 |
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Cuba |
(Cuban Peso) |
19,0000 |
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Cyprus |
(Cyprus Ł) |
0,4823 |
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Czech Rep. |
(Koruna) |
27,4695 |
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Denmark |
(Danish Krone) |
6,1395 |
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Djibouti Rep. |
(Djib Fr) |
160,000 |
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Dominica |
(E Carib $) |
2,7000 |
|||
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Dominican Rep. |
(D Peso) |
14,0750 |
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Ecuador |
(Sucre) |
3639,50 |
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|
(Sucre) |
3673,50 |
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Egypt |
(Egyptian Ł) |
3,4000 |
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El Salvador |
(Colon) |
8,7500 |
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Equat'l Guinea |
(CFA Fr) |
543,280 |
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Estonia |
(Kroon) |
12,8840 |
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Ethiopia |
(Ethiopian Birr) |
6,2548 |
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Falkland Is |
(Falk Ł) |
0,5995 |
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Faroe Is |
(Danish Krone) |
6,1395 |
|||
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Fiji Is |
(Fiji $) |
1,3947 |
|||
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Fr. Cty/Africa |
(CFA Fr) |
543,280 |
|||
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Fr. Guiana |
(Local Fr) |
5,4328 |
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Fr. Pacific Is |
(CFP Fr) |
98,2490 |
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Gabon |
(CFA Fr) |
543,280 |
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Gambia |
(Dalasi) |
9,8875 |
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Ghana |
(Cedi) |
1732,00 |
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Gibraltar |
(Gib Ł) |
0,5995 |
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Greenland |
(Danish Krone) |
6,1395 |
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Grenada |
(E Carib $) |
2,7000 |
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Guadaloupe |
(Local Fr) |
5,4328 |
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Guam |
(US $) |
1 |
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Guatemala |
(Quetzal) |
6,0135 |
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Guinea |
(Fr) |
1000,00 |
|||
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Guinea-Bissau |
(Peso) |
23418,0 |
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Guyana |
(Guyanese $) |
140,300 |
|||
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Haiti |
(Gourde) |
16,1800 |
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Honduras |
(Lempira) |
12,6600 |
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Hong Kong |
(HK $) |
7,7385 |
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Iceland |
(Icelandic Krona) |
67,9900 |
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India |
(Indian Rupee) |
35,8470 |
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Indonesia |
(Rupiah) |
2372,50 |
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Iran |
(Rial) |
3000,00 |
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Iraq |
(Iraqi Dinar) |
0,3109 |
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Israel |
(Shekel) |
3,2746 |
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Jamaica |
(Jamaican $) |
34,0000 |
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Jordan |
(Jordanian Dinar) |
0,7098 |
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Kazakhstan |
(Tenge) |
75,8500 |
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Kenya |
(Kenya Shilling) |
54,6600 |
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Kiribati |
(Australian $) |
1,2798 |
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Korea North |
(Won) |
2,1500 |
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Korea South |
(Won) |
848,150 |
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Laos |
(New Kip) |
920,000 |
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Latvia |
(Lats) |
0,5600 |
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Lebanon |
(Lebanese Ł) |
1550,75 |
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Lesotho |
(Maluti) |
4,6485 |
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Liberia |
(Liberian $) |
1 |
|||
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Libya |
(Libyan Dinar) |
0,3555 |
|||
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Liechtenstein |
(Swiss Fr) |
1,3936 |
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Lithuania |
(Litas) |
4,0000 |
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Luxembourg |
(Lux Fr) |
33,2150 |
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Macao |
(Pataca) |
7,9928 |
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Macedonia |
(Denar) |
42,3995 |
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Madagascar |
(MG Fr) |
4100,00 |
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Madeira |
(Port Escudo) |
160,250 |
|||
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Malawi |
(Kwacha) |
15,3250 |
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Malaysia |
(Ringgit) |
2,4840 |
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Maldive Is |
(Rufiya) |
11,7700 |
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Mali Rep |
(CFA Fr) |
543,280 |
|||
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Malta |
(Maltese Lira) |
0,3684 |
|||
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Martinique |
(Local Fr) |
5,4328 |
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Mauritania |
(Ouguiya) |
141,685 |
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Mauritius |
(Maur Rupee) |
19,8800 |
|||
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Mexico |
(Mexican Peso) |
7,8295 |
|||
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Miquelon |
(Local Fr) |
5,4328 |
|||
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Moldova |
(Leu) |
4,6900 |
|||
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Monaco |
(French Fr) |
5,4328 |
|||
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Mongolia |
(Tugrik) |
466,670 |
|||
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Montserrat |
(E Carib $) |
2,7000 |
|||
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Morocco |
(Dirham) |
9,0040 |
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Mozambique |
(Metical) |
11125,4 |
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Namibia |
(S A Rand) |
4,6485 |
|||
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Nauru Is |
(Australian $) |
1,2798 |
|||
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Nepal |
(Nepalese Rupee) |
56,9500 |
|||
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N'nd Antilles |
(A/Guilder) |
1,7900 |
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New Zealand |
(NZ $) |
1,4107 |
|||
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Nicaragua |
(Gold Cordoba) |
8,9486 |
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Niger Rep |
(CFA Fr) |
543,280 |
|||
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Nigeria |
(Naira) |
22,0000 |
|||
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|
(Naira) |
78,3500 |
|||
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Oman |
(Rial Omani) |
0,3850 |
|||
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Pakistan |
(Pak. Rupee) |
40,0799 |
|||
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Panama |
(Balboa) |
1 |
|||
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Papua New Guinea |
(Kina) |
1,3523 |
|||
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Paraguay |
(Guarani) |
2120,00 |
|||
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Peru |
(New Sol) |
2,6165 |
|||
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Philippines |
(Peso) |
26,3050 |
|||
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Pitcairn Is |
(Ł Sterling) |
0,5995 |
|||
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|
(NZ $) |
1,4107 |
|||
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Poland |
(Zloty) |
2,9075 |
|||
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Puerto Rico |
(US $) |
1 |
|||
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Qatar |
(Riyal) |
3,6402 |
|||
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Reunion Is. de la |
(F/Fr) |
5,4328 |
|||
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Romania |
(Leu) |
5350,00 |
|||
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Russia |
(Rouble) |
5610,50 |
|||
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Rwanda |
(Fr) |
337,992 |
|||
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St Christopher |
(E Carib $) |
2,7000 |
|||
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St Helena |
(Ł) |
0,5995 |
|||
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St Lucia |
(E Carib $) |
2,7000 |
|||
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St Pierre |
(French Fr) |
5,4328 |
|||
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St Vincent |
(E Carib $) |
2,7000 |
|||
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San Marino |
(Italian Lira) |
1563,25 |
|||
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Sao Tome |
(Dobra) |
2385,13 |
|||
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Saudi Arabia |
(Riyal) |
3,7505 |
|||
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Senegal |
(CFA Fr) |
543,280 |
|||
|
Seychelles |
(Rupee) |
5,0050 |
|||
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Sierra Leone |
(Leone) |
750,000 |
|||
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Singapore |
($) |
1,4055 |
|||
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Slovakia |
(Koruna) |
31,9930 |
|||
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Slovenia |
(Tolar) |
146,140 |
|||
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Solomon Is |
($) |
3,5627 |
|||
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Somali Rep |
(Shilling) |
2620,00 |
|||
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South Africa |
(Rand) |
4,6485 |
|||
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Spanish Ports In N Africa |
(Sp Peseta) |
134,295 |
|||
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Sri Lanka |
(Rupee) |
57,0150 |
|||
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Sudan Rep |
(Dinar) |
146,500 |
|||
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Surinam |
(Guilder) |
410,000 |
|||
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Swaziland |
(Lilangeni) |
4,6485 |
|||
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Syria |
(Ł) |
42,4100 |
|||
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Taiwan |
($) |
27,3900 |
|||
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Tanzania |
(Shilling) |
597,000 |
|||
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Thailand |
(Baht) |
25,6850 |
|||
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Togo Rep |
(CFA Fr) |
543,280 |
|||
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Tonga Is |
(Pa'anga) |
1,2798 |
|||
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Trinidad/Tobago |
($) |
6,1993 |
|||
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Tunisia |
(Dinar) |
1,0195 |
|||
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Turkey |
(Lira) |
113555,0 |
|||
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Turks & Caicos |
(US $) |
1 |
|||
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Tuvalu |
(Australian $) |
1,2798 |
|||
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Uganda |
(New Shilling) |
1045,00 |
|||
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Ukraine |
(Hryvna) |
1,7663 |
|||
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U A E |
(Dirham) |
3,6720 |
|||
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Uruguay |
(Peso Uruguayo) |
8,7550 |
|||
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Vanuatu |
(Vatu) |
111,985 |
|||
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Vatican |
(Lira) |
1563,25 |
|||
|
Venezuela |
(Bolivar) |
476,005 |
|||
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Vietnam |
(Dong) |
11183,0 |
|||
|
Virgin Is-British |
(US $) |
1 |
|||
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Virgin Is-US |
(US $) |
1 |
|||
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Western Samoa |
(Tala) |
2,4432 |
|||
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Yemen (Rep of) |
(Rial) |
130,000 |
|||
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Yugoslavia |
(New Dinar) |
5,0932 |
|||
|
Zaire Rep |
(Zaire) |
152851,5 |
|||
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Zambia |
(Kwacha) |
1290,50 |
|||
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Zimbabwe |
($) |
10,8725 |
|||
Adó- és Pénzügyi Ellenőrzési Hivatal