{"id":136,"date":"2009-03-09T22:00:00","date_gmt":"2009-03-09T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/rozhodnuti-o-zruseni-povinnosti-hradit-zalohy\/"},"modified":"2023-02-01T15:11:10","modified_gmt":"2023-02-01T14:11:10","slug":"rozhodnuti-o-zruseni-povinnosti-hradit-zalohy","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/rozhodnuti-o-zruseni-povinnosti-hradit-zalohy\/","title":{"rendered":"Rozhodnut\u00ed o zru\u0161en\u00ed povinnosti hradit z\u00e1lohy"},"content":{"rendered":"<p><strong><em>Ministerstvo financ\u00ed rozhodlo o zru\u0161en\u00ed povinnosti hradit z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f.<!--more--><\/em><\/strong><\/p>\n<p><em><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n<p>Ministerstvo financ\u00ed na z\u00e1klad\u011b usnesen\u00ed vl\u00e1dy rozhodlo o zru\u0161en\u00ed povinnosti hradit z\u00e1lohy na dani z p\u0159\u00edjm\u016f dle ustanoven\u00ed \u00a7 38a z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eZDP&#8220;) splatn\u00e9 v pr\u016fb\u011bhu kalend\u00e1\u0159n\u00edho roku 2009. Rozhodnut\u00ed se vztahuje na fyzick\u00e9 osoby vymezen\u00e9 v \u00a7 2 ZDP maj\u00edc\u00ed p\u0159\u00edjmy z podnik\u00e1n\u00ed a jin\u00e9 samotn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti a pr\u00e1vnick\u00e9 osoby vymezen\u00e9 v \u00a7 17 ZDP, kter\u00e9 nem\u011bly zam\u011bstnance nebo zam\u011bstn\u00e1valy tzn. evidovaly podle mzdov\u00fdch list\u016f k 1. 12. 2008 maxim\u00e1ln\u011b 5 zam\u011bstnanc\u016f maj\u00edc\u00edch p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti podle \u00a7 6 ZDP.<\/p>\n<p>Jedn\u00e1 se o jedno z tzv. protikrizov\u00fdch opat\u0159en\u00ed vl\u00e1dy. Toto rozhodnut\u00ed nab\u00fdv\u00e1 \u00fa\u010dinnosti dnem zve\u0159ejn\u011bn\u00ed ve Finan\u010dn\u00edm zpravodaji.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ministerstvo financ\u00ed rozhodlo o zru\u0161en\u00ed povinnosti hradit z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,13],"tags":[94],"class_list":["post-136","post","type-post","status-publish","format-standard","hentry","category-dane","category-sprava-dane","tag-sprava-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/136","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=136"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/136\/revisions"}],"predecessor-version":[{"id":5291,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/136\/revisions\/5291"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}