{"id":14207,"date":"2025-03-12T14:36:38","date_gmt":"2025-03-12T13:36:38","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14207"},"modified":"2025-08-03T16:19:29","modified_gmt":"2025-08-03T14:19:29","slug":"jak-uctovat-splatnou-dan-z-prijmu-a-rezervu-na-dan-z-prijmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-splatnou-dan-z-prijmu-a-rezervu-na-dan-z-prijmu\/","title":{"rendered":"Jak \u00fa\u010dtovat splatnou da\u0148 z p\u0159\u00edjm\u016f a rezervu na da\u0148 z p\u0159\u00edjm\u016f?"},"content":{"rendered":"<h2>Co je splatn\u00e1 da\u0148 z p\u0159\u00edjm\u016f<\/h2>\n<p>Splatn\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob <strong>p\u0159edstavuje da\u0148ovou povinnost, kter\u00e1 byla vypo\u010dtena a vy\u010d\u00edslena v\u00a0r\u00e1mci da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/strong>. P\u0159i v\u00fdpo\u010dtu z\u00e1kladu dan\u011b se dle \u00a7 23 odst. 1 a 2 z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, vych\u00e1z\u00ed z\u00a0hrub\u00e9ho \u00fa\u010detn\u00edho v\u00fdsledku hospoda\u0159en\u00ed, kter\u00fd je vypo\u010dten na z\u00e1klad\u011b veden\u00e9ho \u00fa\u010detnictv\u00ed bez vlivu Mezin\u00e1rodn\u00edch standard\u016f finan\u010dn\u00edho v\u00fdkaznictv\u00ed (IFRS) a bez vlivu komponentn\u00edho odpisov\u00e1n\u00ed dlouhodob\u00e9ho majetku.<\/p>\n<p>\u00da\u010detn\u00ed v\u00fdsledek hospoda\u0159en\u00ed je upravov\u00e1n na z\u00e1klad dan\u011b v\u00a0souladu se z\u00e1konem \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/p>\n<p>Mezi \u00fapravy pat\u0159\u00ed zejm\u00e9na:<\/p>\n<ul>\n<li><strong>\u00faprava o \u00fa\u010detn\u00ed v\u00fdnosy<\/strong>, kter\u00e9 nejsou da\u0148ov\u011b \u00fa\u010dinn\u00fdmi,<\/li>\n<li><strong>\u00faprava o \u00fa\u010detn\u00ed n\u00e1klady<\/strong>, kter\u00e9 nejsou da\u0148ov\u011b \u00fa\u010dinn\u00fdmi,<\/li>\n<li><strong>\u00faprava o rozd\u00edl mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi odpisy<\/strong> dlouhodob\u00e9ho majetku,<\/li>\n<li><strong>\u00faprava o rozd\u00edl mezi \u00fa\u010detn\u00edmi z\u016fstatkov\u00fdmi a da\u0148ov\u00fdmi z\u016fstatkov\u00fdmi cenami<\/strong> (na \u00farovni da\u0148ov\u011b \u00fa\u010dinn\u00fdch n\u00e1klad\u016f) vy\u0159azen\u00e9ho dlouhodob\u00e9ho majetku,<\/li>\n<li>dal\u0161\u00ed <strong>\u00fapravy dle z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f<\/strong>, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/stanoveni-zakladu-dane-prijmu-u-fyzickych-osob\/\">Z\u00e1klad dan\u011b<\/a> se n\u00e1sledn\u011b uprav\u00ed o polo\u017eky sni\u017euj\u00edc\u00ed z\u00e1klad dan\u011b (p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek), zejm\u00e9na:<\/p>\n<ul>\n<li>poskytnut\u00e9 bez\u00faplatn\u00e9 pln\u011bn\u00ed (dary)<\/li>\n<li>da\u0148ov\u00e9 ztr\u00e1ty minul\u00fdch let,<\/li>\n<li>odpo\u010det na v\u011bdu a v\u00fdzkum,<\/li>\n<li>odpo\u010det na v\u00fdchovu a vzd\u011bl\u00e1v\u00e1n\u00ed \u017e\u00e1k\u016f a student\u016f.<\/li>\n<\/ul>\n<p>Pot\u00e9 je aplikov\u00e1na da\u0148ov\u00e1 sazba a vypo\u010dtenou da\u0148 je mo\u017en\u00e9 je\u0161t\u011b n\u00e1sledn\u011b sn\u00ed\u017eit o slevu za zam\u011bstn\u00e1v\u00e1n\u00ed osob se zdravotn\u00edm posti\u017een\u00edm nebo osob s\u00a0t\u011b\u017e\u0161\u00edm zdravotn\u00edm posti\u017een\u00edm.<\/p>\n<p><b>\n    <div class=\"info-box info-box--download\">\n      <p><a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">St\u00e1hn\u011bte si bezplatnou verzi Money S3 Start<\/a>.<\/p>\n    <\/div>\n  <\/b><\/p>\n<h2>Jak na \u00fa\u010dtov\u00e1n\u00ed splatn\u00e9 dan\u011b z p\u0159\u00edjm\u016f<\/h2>\n<p>O splatn\u00e9 dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob se \u00fa\u010dtuje na vrub <strong>(MD) \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/strong> (v praxi nej\u010dast\u011bji na \u00fa\u010det 591 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 splatn\u00e1) a ve prosp\u011bch <strong>(D) \u00fa\u010dtov\u00e9 skupiny 34 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed a dotac\u00ed <\/strong>(v praxi nej\u010dast\u011bji na \u00fa\u010det 341 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f).<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee je na z\u00e1klad\u011b da\u0148ov\u00e9 kontroly spr\u00e1vcem dan\u011b nebo na z\u00e1klad\u011b dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed vym\u011b\u0159ena vy\u0161\u0161\u00ed da\u0148ov\u00e1 povinnost, je \u00fa\u010dtov\u00e1no na vrub \u00fa\u010dtov\u00e9 skupiny <strong>59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/strong> (v praxi nej\u010dast\u011bji na \u00fa\u010det 595 \u2013 Dodate\u010dn\u00e9 odvody dan\u011b z p\u0159\u00edjm\u016f) a ve prosp\u011bch <strong>(D) \u00fa\u010dtu 341 \u2013 Da\u0148 z p\u0159\u00edjm\u016f<\/strong>. V\u00a0p\u0159\u00edpad\u011b, \u017ee je na z\u00e1klad\u011b dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed vym\u011b\u0159ena ni\u017e\u0161\u00ed da\u0148ov\u00e1 povinnost, je \u00fa\u010dtov\u00e1no na vrub (MD) \u00fa\u010dtu 341 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f a ve prosp\u011bch (D) \u00fa\u010dtu 595 \u2013 Dodate\u010dn\u00e9 odvody dan\u011b z p\u0159\u00edjm\u016f).<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed splatn\u00e9 dan\u011b z p\u0159\u00edjm\u016f<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00da\u010detn\u00ed doklad<\/td>\n<td>Text<\/td>\n<td>\u010c\u00e1stka<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>P\u0159edpis splatn\u00e9 dan\u011b z\u00a0p\u0159\u00edjm\u016f<\/td>\n<td>100 000 K\u010d<\/td>\n<td>\u00a0591<\/td>\n<td>\u00a0341<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Dom\u011b\u0159en\u00ed dan\u011b z\u00a0p\u0159\u00edjm\u016f<\/td>\n<td>30 000 K\u010d<\/td>\n<td>\u00a0595<\/td>\n<td>\u00a0341<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Sn\u00ed\u017een\u00ed dan\u011b z\u00a0p\u0159\u00edjm\u016f na z\u00e1klad\u011b dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/td>\n<td>30 000 K\u010d<\/td>\n<td>\u00a0341<\/td>\n<td>\u00a0595<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Jak \u00fa\u010dtovat rezervu na da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/strong><\/p>\n<p>Rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f je <strong>specifickou rezervou, o kter\u00e9 se \u00fa\u010dtuje v\u00a0situaci, kdy je nutn\u00e9 vyhotovit \u00fa\u010detn\u00ed z\u00e1v\u011brku d\u0159\u00edve, ne\u017e je vyhotoveno da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f a ne\u017e je zn\u00e1m\u00e1 p\u0159esn\u00e1 \u010d\u00e1stka dan\u011b z\u00a0p\u0159\u00edjm\u016f<\/strong>.<\/p>\n<p>V\u00a0tomto p\u0159\u00edpad\u011b se pro \u00fa\u010dtov\u00e1n\u00ed tvorby a z\u00fa\u010dtov\u00e1n\u00ed rezervy pou\u017e\u00edv\u00e1 \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny <strong>59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/strong>, v\u00a0praxi nej\u010dast\u011bji \u00fa\u010det 599 \u2013 Zm\u011bna stavu rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<p><b>\n    <div class=\"info-box info-box--download\">\n      <p><a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">St\u00e1hn\u011bte si bezplatnou verzi Money S3 Start<\/a>.<\/p>\n    <\/div>\n  <\/b><\/p>\n<p><strong>Jak na \u00fa\u010dtov\u00e1n\u00ed o rezerv\u011b na da\u0148 z p\u0159\u00edjm\u016f<\/strong><\/p>\n<p>O rezerv\u011b na splatnou da\u0148 z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob se \u00fa\u010dtuje na vrub (MD) <strong>\u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/strong> (v praxi nej\u010dast\u011bji na \u00fa\u010det 599 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed rezervy na da\u0148 z p\u0159\u00edjm\u016f) a ve prosp\u011bch <strong>(D) \u00fa\u010dtov\u00e9 skupiny 45 \u2013 Rezervy<\/strong> (v praxi nej\u010dast\u011bji na \u00fa\u010det 454 \u2013 Rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f).<\/p>\n<p>O rozpou\u0161t\u011bn\u00ed rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f se \u00fa\u010dtuje opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem.<\/p>\n<h3><strong>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed o rezerv\u011b na da\u0148 z p\u0159\u00edjm\u016f<\/strong><\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00da\u010detn\u00ed doklad<\/td>\n<td>Text<\/td>\n<td>\u010c\u00e1stka<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Tvorba rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/td>\n<td>140 000 K\u010d<\/td>\n<td>599<\/td>\n<td>454<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Rozpu\u0161t\u011bn\u00ed rezervy na da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/td>\n<td>140 000 K\u010d<\/td>\n<td>454<\/td>\n<td>599<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<figure id=\"attachment_14211\" aria-describedby=\"caption-attachment-14211\" style=\"width: 854px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-14211\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/03\/Vnitrni-ucetni-doklad-predpis-dane.jpg\" alt=\"P\u0159edpis dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob pomoc\u00ed Intern\u00edho dokladu (Vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu).\" width=\"854\" height=\"901\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/03\/Vnitrni-ucetni-doklad-predpis-dane.jpg 854w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/03\/Vnitrni-ucetni-doklad-predpis-dane-284x300.jpg 284w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/03\/Vnitrni-ucetni-doklad-predpis-dane-142x150.jpg 142w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/03\/Vnitrni-ucetni-doklad-predpis-dane-768x810.jpg 768w\" sizes=\"auto, (max-width: 854px) 100vw, 854px\" \/><figcaption id=\"caption-attachment-14211\" class=\"wp-caption-text\">P\u0159edpis dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob pomoc\u00ed Intern\u00edho dokladu (Vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu).<\/figcaption><\/figure>\n<p><strong>\u00a0<\/strong><\/p>\n<h2>Shrnut\u00ed<\/h2>\n<p>Splatn\u00e1 da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob p\u0159edstavuje da\u0148ovou povinnost, kterou je nutn\u00e9 uhradit spr\u00e1vci dan\u011b na z\u00e1klad\u011b da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob. O t\u00e9to da\u0148ov\u00e9 povinnosti se \u00fa\u010dtuje na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z p\u0159\u00edjm\u016f (v praxi nej\u010dast\u011bji na \u00fa\u010det 591 \u2013 Da\u0148 z p\u0159\u00edjm\u016f z b\u011b\u017en\u00e9 \u010dinnosti \u2013 splatn\u00e1) a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 34 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed a dotac\u00ed (v praxi nej\u010dast\u011bji na \u00fa\u010det 341 \u2013 Da\u0148 z p\u0159\u00edjm\u016f).<\/p>\n<p>V p\u0159\u00edpad\u011b dodate\u010dn\u00e9ho vym\u011b\u0159en\u00ed vy\u0161\u0161\u00ed nebo ni\u017e\u0161\u00ed da\u0148ov\u00e9 povinnosti se nam\u00edsto \u00fa\u010dtu 591 \u2013 Da\u0148 z p\u0159\u00edjm\u016f z b\u011b\u017en\u00e9 \u010dinnosti \u2013 splatn\u00e1 pou\u017e\u00edv\u00e1 \u00fa\u010det 595 \u2013 Dodate\u010dn\u00e9 odvody dan\u011b z p\u0159\u00edjm\u016f. O rezerv\u011b na da\u0148 z p\u0159\u00edjm\u016f se \u00fa\u010dtuje, pokud se ji\u017e vyhotovuj\u00ed \u00fa\u010detn\u00ed v\u00fdkazy, zat\u00edmco da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed bude vyhotovov\u00e1no a v\u00fdpo\u010det p\u0159esn\u00e9 dan\u011b z p\u0159\u00edjm\u016f bude prov\u00e1d\u011bn a\u017e pozd\u011bji, ve lh\u016ft\u011b pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. O t\u00e9to rezerv\u011b se \u00fa\u010dtuje na vrub (MD) n\u00e1klad\u016f (\u00fa\u010dtov\u00e1 skupina 59) a ve prosp\u011bch (D) \u00fa\u010dtu rezervy (\u00fa\u010dtov\u00e1 skupina 45).<\/p>\n<h3>Jak na \u00fa\u010dtov\u00e1n\u00ed splatn\u00e9 dan\u011b z p\u0159\u00edjm\u016f v Money S3<\/h3>\n<p>Pokud chcete, aby bylo \u00fa\u010dtov\u00e1n\u00ed splatn\u00e9 dan\u011b co nejjednodu\u0161\u0161\u00ed, vyu\u017eijte Money S3. \u00da\u010dtujete ji <strong>pomoc\u00ed intern\u00edch doklad\u016f<\/strong>. A to:<\/p>\n<ul>\n<li>v p\u0159\u00edpad\u011b <strong>vym\u011b\u0159en\u00ed splatn\u00e9 dan\u011b z p\u0159\u00edjm\u016f<\/strong>,<\/li>\n<li>p\u0159i <strong>dom\u011b\u0159en\u00ed dan\u011b z p\u0159\u00edjm\u016f<\/strong><\/li>\n<li>nebo v p\u0159\u00edpad\u011b <strong>sn\u00ed\u017een\u00ed dan\u011b z p\u0159\u00edjm\u016f<\/strong> na z\u00e1klad\u011b dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/li>\n<\/ul>\n<p>Nap\u0159\u00edklad u p\u0159edpisu dan\u011b z p\u0159\u00edjm\u016f je postup n\u00e1sleduj\u00edc\u00ed:<\/p>\n<ul>\n<li>vytvo\u0159\u00edte nov\u00fd intern\u00ed doklad;<\/li>\n<li>zad\u00e1te u n\u011bj datum \u00fa\u010dtov\u00e1n\u00ed;<\/li>\n<li>pomoc\u00ed p\u0159edkontace nebo roz\u00fa\u010dtovac\u00ed polo\u017eky zvol\u00edte, jak da\u0148ov\u00fd doklad \u00fa\u010dtovat \u2013 sta\u010d\u00ed ze seznamu vybrat vhodnou polo\u017eku, u kter\u00e9 jsou u\u017e <strong>nastaven\u00e9 \u00fa\u010dty M\u00e1 d\u00e1ti a Dal<\/strong>;<\/li>\n<li>dopln\u00edte hodnotu, kterou chcete pro\u00fa\u010dtovat;<\/li>\n<li>doklad ulo\u017e\u00edte a t\u00edm ho za\u00fa\u010dtujete.<\/li>\n<\/ul>\n<p>Stejn\u00fdm zp\u016fsobem <strong>vytvo\u0159\u00edte tak\u00e9 da\u0148ovou rezervu<\/strong> pro splatnou da\u0148 z p\u0159\u00edjmu, p\u0159\u00edpadn\u011b tuto rezervu rozpust\u00edte. Vyu\u017e\u00edt m\u016f\u017eete tak\u00e9 mo\u017enost Z\u00e1v\u011brkov\u00e9 operace &gt; Rezervy v z\u00e1lo\u017ece \u00da\u010detnictv\u00ed.<\/p>\n<p>D\u00edky Money S3 v\u0161e zm\u00edn\u011bn\u00e9 zvl\u00e1dnete na n\u011bkolik kliknut\u00ed. Program za v\u00e1s nav\u00edc s\u00e1m dopln\u00ed p\u0159\u00edslu\u0161n\u00e1 \u010d\u00edsla \u00fa\u010dt\u016f M\u00e1 d\u00e1ti a Dal. M\u00e1te tak jistotu, \u017ee jsou tyto<strong> \u00fadaje spr\u00e1vn\u011b<\/strong>.<\/p>\n<p>P\u0159esv\u011bd\u010dte se o tom i vy a <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">vyzkou\u0161ejte si Money S3 zdarma<\/a>. Program ve verzi Start m\u016f\u017eete pou\u017e\u00edvat po neomezen\u011b dlouhou dobu, limitov\u00e1ni jste pouze po\u010dtem vystaven\u00fdch doklad\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je splatn\u00e1 da\u0148 z p\u0159\u00edjm\u016f Splatn\u00e1 da\u0148 z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob p\u0159edstavuje da\u0148ovou povinnost, kter\u00e1 byla vypo\u010dtena a vy\u010d\u00edslena v\u00a0r\u00e1mci da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14213,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[360],"tags":[58,400,218,399,404,332],"class_list":["post-14207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-pojmy","tag-ucetni-program","tag-ucetni-zasady-a-zakon-o-ucetnictvi","tag-uctovani-na-kapitalovych-uctech-a-o-dlouhodobych-zavazcich","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14207","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14207"}],"version-history":[{"count":10,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14207\/revisions"}],"predecessor-version":[{"id":17791,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14207\/revisions\/17791"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14213"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}