{"id":18425,"date":"2026-01-21T07:00:00","date_gmt":"2026-01-21T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18425"},"modified":"2026-01-15T19:06:52","modified_gmt":"2026-01-15T18:06:52","slug":"oznameni-o-osvobozenych-prijmech-2025","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/oznameni-o-osvobozenych-prijmech-2025\/","title":{"rendered":"Ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech 2025"},"content":{"rendered":"<h2>Ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech fyzick\u00fdch osob<\/h2>\n<p>Dle ZDP plat\u00ed, \u017ee pokud poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob obdr\u017e\u00ed p\u0159\u00edjem, kter\u00fd je od dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob osvobozen a je vy\u0161\u0161\u00ed ne\u017e 5 000 000 K\u010d, je povinen ozn\u00e1mit spr\u00e1vci dan\u011b tuto skute\u010dnost do konce lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed, ve kter\u00e9m p\u0159\u00edjem obdr\u017eel.<\/p>\n<p>V\u00a0tomto ozn\u00e1men\u00ed fyzick\u00e1 osoba uvede:<\/p>\n<ul>\n<li>v\u00fd\u0161i p\u0159\u00edjmu,<\/li>\n<li>popis okolnost\u00ed nabyt\u00ed p\u0159\u00edjmu,<\/li>\n<li>datum, kdy p\u0159\u00edjem vznikl.<\/li>\n<\/ul>\n<p>V\u00fd\u0161e uveden\u00e1 povinnost ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech fyzick\u00fdch osob se nevztahuje na p\u0159\u00edjem, o n\u011bm\u017e m\u016f\u017ee v\u00fd\u0161e uveden\u00e9 \u00fadaje spr\u00e1vce dan\u011b zjistit z\u00a0rejst\u0159\u00edk\u016f \u010di evidenc\u00ed, do kter\u00fdch m\u00e1 p\u0159\u00edstup a kter\u00e9 zve\u0159ejn\u00ed na \u00fa\u0159edn\u00ed desce a zp\u016fsobem umo\u017e\u0148uj\u00edc\u00edm d\u00e1lkov\u00fd p\u0159\u00edstup.<\/p>\n<p>Zjist\u00ed-li spr\u00e1vce dan\u011b nespln\u011bn\u00ed povinnost\u00ed v\u00fd\u0161e uveden\u00fdch, vyzve poplatn\u00edka k\u00a0jej\u00edmu dodate\u010dn\u00e9mu spln\u011bn\u00ed a stanov\u00ed mu k\u00a0tomu n\u00e1hradn\u00ed lh\u016ftu. Jde-li o p\u0159\u00edjem plynouc\u00ed do spole\u010dn\u00e9ho jm\u011bn\u00ed man\u017eel\u016f, ozn\u00e1m\u00ed spr\u00e1vci dan\u011b skute\u010dnost v\u00fd\u0161e uvedenou jeden z\u00a0man\u017eel\u016f.<\/p>\n<h2>Pokuta za neozn\u00e1men\u00ed osvobozen\u00e9ho p\u0159\u00edjmu<\/h2>\n<p>Poplatn\u00edkovi vznik\u00e1 povinnost uhradit pokutu za neozn\u00e1men\u00ed osvobozen\u00e9ho p\u0159\u00edjmu, pokud nepod\u00e1 ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech fyzick\u00fdch osob, ve v\u00fd\u0161i:<\/p>\n<ul>\n<li>0,1 % z\u00a0\u010d\u00e1stky neozn\u00e1men\u00e9ho p\u0159\u00edjmu, pokud tuto povinnost spln\u00ed, ani\u017e by k\u00a0tomu byl vyzv\u00e1n,<\/li>\n<li>10 % z\u00a0\u010d\u00e1stky neozn\u00e1men\u00e9ho p\u0159\u00edjmu, pokud poplatn\u00edk tuto povinnost spln\u00ed v\u00a0n\u00e1hradn\u00ed lh\u016ft\u011b pot\u00e9, co byl k\u00a0tomu vyzv\u00e1n, nebo<\/li>\n<li>15 % z\u00a0\u010d\u00e1stky neozn\u00e1men\u00e9ho p\u0159\u00edjmu, pokud poplatn\u00edk nespln\u00ed tuto povinnost ani v\u00a0n\u00e1hradn\u00ed lh\u016ft\u011b.<\/li>\n<\/ul>\n<p>Pokuta za neozn\u00e1men\u00ed osvobozen\u00e9ho p\u0159\u00edjmu je splatn\u00e1 do 15 dn\u016f od pr\u00e1vn\u00ed moci rozhodnut\u00ed o pokut\u011b. Pokutu za neozn\u00e1men\u00ed osvobozen\u00e9ho p\u0159\u00edjmu lze ulo\u017eit nejpozd\u011bji do uplynut\u00ed lh\u016fty pro stanoven\u00ed dan\u011b. O povinnosti platit pokutu za neozn\u00e1men\u00ed osvobozen\u00e9ho p\u0159\u00edjmu rozhodne spr\u00e1vce dan\u011b platebn\u00edm v\u00fdm\u011brem a sou\u010dasn\u011b ji p\u0159edep\u00ed\u0161e do evidence dan\u00ed. Spr\u00e1vce dan\u011b m\u016f\u017ee zcela nebo z\u010d\u00e1sti prominout pokutu za neozn\u00e1men\u00ed osvobozen\u00e9ho p\u0159\u00edjmu, pokud k\u00a0nespln\u011bn\u00ed povinnosti ozn\u00e1mit osvobozen\u00fd p\u0159\u00edjem do\u0161lo z\u00a0d\u016fvodu, kter\u00fd lze s\u00a0p\u0159ihl\u00e9dnut\u00edm k\u00a0okolnostem dan\u00e9ho p\u0159\u00edpadu ospravedlnit.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>V\u00fdzva k\u00a0prok\u00e1z\u00e1n\u00ed p\u0159\u00edjm\u016f<\/h2>\n<p>Dle ZDP vyzve spr\u00e1vce dan\u011b poplatn\u00edka k\u00a0prok\u00e1z\u00e1n\u00ed vzniku a p\u016fvodu p\u0159\u00edjm\u016f a dal\u0161\u00edch skute\u010dnost\u00ed souvisej\u00edc\u00edch s\u00a0n\u00e1r\u016fstem jeho jm\u011bn\u00ed, spot\u0159ebou nebo jin\u00fdm vyd\u00e1n\u00edm v\u00a0p\u0159\u00edpad\u011b, \u017ee:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>m\u00e1 d\u016fvodn\u00e9 pochybnosti, zda p\u0159\u00edjmy poplatn\u00edka ozn\u00e1men\u00e9 nebo tvrzen\u00e9 spr\u00e1vci dan\u011b odpov\u00eddaj\u00ed n\u00e1r\u016fstu jeho jm\u011bn\u00ed, spot\u0159eb\u011b nebo jin\u00e9mu vyd\u00e1n\u00ed, a nejsou mu zn\u00e1my skute\u010dnosti, kter\u00e9 by n\u00e1r\u016fst jm\u011bn\u00ed, spot\u0159ebu nebo jin\u00e9 vyd\u00e1n\u00ed oz\u0159ejmovaly, a<\/li>\n<li>po p\u0159edb\u011b\u017en\u00e9m posouzen\u00ed dojde k\u00a0z\u00e1v\u011bru, \u017ee rozd\u00edl mezi t\u011bmito p\u0159\u00edjmy a n\u00e1r\u016fstem jm\u011bn\u00ed spot\u0159ebou nebo jin\u00fdm vyd\u00e1n\u00edm poplatn\u00edka p\u0159esahuje 5 000 000 K\u010d.<\/li>\n<\/ol>\n<p>Spr\u00e1vce dan\u011b ve v\u00fdzv\u011b k\u00a0prok\u00e1z\u00e1n\u00ed p\u0159\u00edjm\u016f uvede sv\u00e9 pochybnosti zp\u016fsobem, kter\u00fd umo\u017e\u0148uje poplatn\u00edkovi, aby se k\u00a0nim vyj\u00e1d\u0159il a p\u0159edlo\u017eil d\u016fkazn\u00ed prost\u0159edky tak, aby do\u0161lo k\u00a0odstran\u011bn\u00ed t\u011bchto pochybnost\u00ed.<\/p>\n<p>Ve v\u00fdzv\u011b k\u00a0prok\u00e1z\u00e1n\u00ed p\u0159\u00edjm\u016f spr\u00e1vce dan\u011b:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>ur\u010d\u00ed rozhodn\u00e9 obdob\u00ed pro posouzen\u00ed vztahu p\u0159\u00edjm\u016f poplatn\u00edka k\u00a0n\u00e1r\u016fstu jeho jm\u011bn\u00ed, spot\u0159eb\u011b nebo jin\u00e9mu vyd\u00e1n\u00ed,<\/li>\n<li>stanov\u00ed lh\u016ftu k\u00a0vyj\u00e1d\u0159en\u00ed a p\u0159edlo\u017een\u00ed d\u016fkazn\u00edch prost\u0159edk\u016f k\u00a0prok\u00e1z\u00e1n\u00ed po\u017eadovan\u00fdch skute\u010dnost\u00ed, kter\u00e1 nesm\u00ed b\u00fdt krat\u0161\u00ed ne\u017e 30 dn\u016f,<\/li>\n<li>poplatn\u00edka pou\u010d\u00ed o n\u00e1sledc\u00edch spojen\u00fdch s\u00a0neprok\u00e1z\u00e1n\u00edm po\u017eadovan\u00fdch skute\u010dnost\u00ed a neposkytnut\u00edm dostate\u010dn\u00e9 sou\u010dinnosti p\u0159i prokazov\u00e1n\u00ed po\u017eadovan\u00fdch skute\u010dnost\u00ed.<\/li>\n<\/ol>\n<p>Spr\u00e1vce dan\u011b m\u016f\u017ee po\u017eadovan\u00e9 skute\u010dnosti dopl\u0148ovat prost\u0159ednictv\u00edm dal\u0161\u00ed v\u00fdzvy k\u00a0prok\u00e1z\u00e1n\u00ed p\u0159\u00edjm\u016f. Spr\u00e1vce dan\u011b nevyz\u00fdv\u00e1 poplatn\u00edka k\u00a0prok\u00e1z\u00e1n\u00ed skute\u010dnost\u00ed, o nich\u017e je spr\u00e1vci dan\u011b zn\u00e1mo, \u017ee nastaly v\u00a0obdob\u00ed, u kter\u00e9ho ji\u017e uplynula lh\u016fta pro stanoven\u00ed dan\u011b.<\/p>\n<p>Poplatn\u00edk je povinen prok\u00e1zat skute\u010dnosti po\u017eadovan\u00e9 ve v\u00fdzv\u011b k\u00a0prok\u00e1z\u00e1n\u00ed p\u0159\u00edjm\u016f, leda\u017ee prok\u00e1\u017ee, \u017ee nastaly v\u00a0obdob\u00ed, u kter\u00e9ho ji\u017e uplynula lh\u016fta pro stanoven\u00ed dan\u011b. Pokud do\u0161lo k\u00a0prok\u00e1z\u00e1n\u00ed skute\u010dnost\u00ed po\u017eadovan\u00fdch ve v\u00fdzv\u011b k\u00a0prok\u00e1z\u00e1n\u00ed p\u0159\u00edjm\u016f, spr\u00e1vce dan\u011b o tom poplatn\u00edka vhodn\u00fdm zp\u016fsobem vyrozum\u00ed.<\/p>\n<p>Spr\u00e1vce dan\u011b p\u0159istoup\u00ed ke stanoven\u00ed dan\u011b tzv. podle pom\u016fcek zvl\u00e1\u0161tn\u00edm zp\u016fsobem, pokud:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>nedo\u0161lo k\u00a0prok\u00e1z\u00e1n\u00ed skute\u010dnost\u00ed po\u017eadovan\u00fdch ve v\u00fdzv\u011b k\u00a0prok\u00e1z\u00e1n\u00ed p\u0159\u00edjm\u016f,<\/li>\n<li>da\u0148 nelze stanovit na z\u00e1klad\u011b dokazov\u00e1n\u00ed a<\/li>\n<li>spr\u00e1vce dan\u011b dojde po p\u0159edb\u011b\u017en\u00e9m posouzen\u00ed k\u00a0z\u00e1v\u011bru, \u017ee da\u0148 stanoven\u00e1 podle pom\u016fcek zvl\u00e1\u0161tn\u00edm zp\u016fsobem p\u0159es\u00e1hne 2 000 000 K\u010d.<\/li>\n<\/ol>\n<link rel=\"stylesheet\" 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v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"N\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18425\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Stanoven\u00ed dan\u011b podle pom\u016fcek<\/h2>\n<p>Spr\u00e1vce dan\u011b p\u0159i stanoven\u00ed dan\u011b podle pom\u016fcek zvl\u00e1\u0161tn\u00edm zp\u016fsobem ur\u010d\u00ed z\u00e1klad dan\u011b pomoc\u00ed odhadu v\u00fd\u0161e p\u0159\u00edjm\u016f, kter\u00fdch by poplatn\u00edk musel dos\u00e1hnout, aby to odpov\u00eddalo n\u00e1r\u016fstu jeho jm\u011bn\u00ed, spot\u0159eb\u011b nebo jin\u00e9mu vyd\u00e1n\u00ed.<\/p>\n<p>P\u0159i odhadu v\u00fd\u0161e p\u0159\u00edjm\u016f vych\u00e1z\u00ed spr\u00e1vce dan\u011b zejm\u00e9na z:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>informac\u00ed, z\u00a0nich\u017e p\u0159\u00edmo i nep\u0159\u00edmo vypl\u00fdv\u00e1, \u017ee p\u0159\u00edjmy poplatn\u00edka neodpov\u00eddaj\u00ed n\u00e1r\u016fstu jeho jm\u011bn\u00ed, spot\u0159eb\u011b nebo jin\u00e9mu vyd\u00e1n\u00ed,<\/li>\n<li>ekonomick\u00fdch ukazatel\u016f,<\/li>\n<li>porovn\u00e1n\u00ed se srovnateln\u00fdmi poplatn\u00edky,<\/li>\n<li>obvykl\u00e9 hodnoty srovnateln\u00e9ho majetku, spot\u0159eby nebo jin\u00e9ho vyd\u00e1n\u00ed,<\/li>\n<li>pohyb\u016f a z\u016fstatk\u016f na \u00fa\u010dtech,<\/li>\n<li>prohl\u00e1\u0161en\u00ed o majetku.<\/li>\n<\/ol>\n<p>Pokud p\u0159i stanoven\u00ed dan\u011b podle pom\u016fcek zvl\u00e1\u0161tn\u00edm zp\u016fsobem nelze ur\u010dit, do jak\u00e9ho zda\u0148ovac\u00edho obdob\u00ed p\u0159\u00edjmy spadaj\u00ed, hled\u00ed se na n\u011b, jakoby vznikly v\u00a0posledn\u00edm zda\u0148ovac\u00edm obdob\u00ed, za kter\u00e9 ji\u017e lze stanovit da\u0148.<\/p>\n<p>P\u0159i stanoven\u00ed dan\u011b podle pom\u016fcek zvl\u00e1\u0161tn\u00edm zp\u016fsobem spr\u00e1vce dan\u011b p\u0159ihl\u00e9dne k\u00a0okolnostem, z\u00a0nich\u017e vypl\u00fdvaj\u00ed v\u00fdhody pro poplatn\u00edka, pouze pokud j\u00edm byly uplatn\u011bny a prok\u00e1z\u00e1ny v\u00a0\u0159\u00edzen\u00ed o stanoven\u00ed dan\u011b podle pom\u016fcek zvl\u00e1\u0161tn\u00edm zp\u016fsobem.<\/p>\n<p>Poplatn\u00edkovi vznik\u00e1 povinnost uhradit pen\u00e1le z\u00a0\u010d\u00e1stky dan\u011b stanoven\u00e9 podle pom\u016fcek zvl\u00e1\u0161tn\u00edm zp\u016fsobem ve v\u00fd\u0161i:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>50 %, nebo<\/li>\n<li>100 %, pokud neposkytnut\u00ed sou\u010dinnosti poplatn\u00edka z\u00e1va\u017en\u011b st\u00ed\u017eilo nebo br\u00e1nilo stanoven\u00ed dan\u011b.<\/li>\n<\/ol>\n<p>V\u00a0t\u00e9to souvislosti je nutn\u00e9 zm\u00ednit institut tzv. V\u00fdzvy k\u00a0pod\u00e1n\u00ed prohl\u00e1\u0161en\u00ed o majetku. Spr\u00e1vce dan\u011b poplatn\u00edka vyzve k\u00a0pod\u00e1n\u00ed prohl\u00e1\u0161en\u00ed o majetku, pokud:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>nedo\u0161lo k\u00a0prok\u00e1z\u00e1n\u00ed skute\u010dnost\u00ed po\u017eadovan\u00fdch ve v\u00fdzv\u011b k\u00a0prok\u00e1z\u00e1n\u00ed p\u0159\u00edjm\u016f,<\/li>\n<li>informace pot\u0159ebn\u00e9 ke zji\u0161t\u011bn\u00ed stavu jm\u011bn\u00ed nelze z\u00edskat jin\u00fdm zp\u016fsobem, nebo je lze z\u00edskat pouze s\u00a0nepom\u011brn\u00fdmi obt\u00ed\u017eemi a<\/li>\n<li>spr\u00e1vce dan\u011b dojde po p\u0159edb\u011b\u017en\u00e9m posouzen\u00ed k\u00a0z\u00e1v\u011bru, \u017ee souhrnn\u00e1 hodnota majetku, kter\u00fd je poplatn\u00edk v\u00a0prohl\u00e1\u0161en\u00ed o majetku povinen uv\u00e9st, p\u0159es\u00e1hne 10 000 000 K\u010d.<\/li>\n<\/ol>\n<p>Poplatn\u00edk je povinen podat prohl\u00e1\u0161en\u00ed o majetku ve lh\u016ft\u011b 60 dn\u016f od ozn\u00e1men\u00ed v\u00fdzvy k\u00a0pod\u00e1n\u00ed prohl\u00e1\u0161en\u00ed o majetku. Tuto v\u00fdzvu lze prodlou\u017eit. Ve v\u00fdzv\u011b spr\u00e1vce dan\u011b pou\u010d\u00ed poplatn\u00edka o povinnostech spojen\u00fdch s\u00a0ozn\u00e1men\u00edm v\u00fdzvy a p\u0159\u00edpadn\u00fdch n\u00e1sledc\u00edch spojen\u00fdch s\u00a0nepod\u00e1n\u00edm prohl\u00e1\u0161en\u00ed o majetku nebo uveden\u00edm nepravdiv\u00fdch anebo hrub\u011b zkreslen\u00fdch \u00fadaj\u016f. Ohledn\u011b nespln\u011bn\u00ed t\u00e9to povinnosti nen\u00ed spr\u00e1vce dan\u011b v\u00e1z\u00e1n povinnost\u00ed ml\u010denlivosti pro \u00fa\u010dely trestn\u00edho \u0159\u00edzen\u00ed. Pokud poplatn\u00edk nepod\u00e1 na v\u00fdzvu spr\u00e1vce dan\u011b prohl\u00e1\u0161en\u00ed o majetku, nebo v\u00a0n\u011bm uvede nepravdiv\u00e9 nebo hrub\u011b zkreslen\u00e9 \u00fadaje, spr\u00e1vce dan\u011b bez dal\u0161\u00edho p\u0159istoup\u00ed ke stanoven\u00ed dan\u011b podle pom\u016fcek zvl\u00e1\u0161tn\u00edm zp\u016fsobem.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech fyzick\u00fdch osob Dle ZDP plat\u00ed, \u017ee pokud poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob obdr\u017e\u00ed p\u0159\u00edjem, kter\u00fd je od dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob &#8230;<\/p>\n","protected":false},"author":12,"featured_media":18426,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[77,68],"class_list":["post-18425","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-danove-priznani","tag-osvobozeni-od-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18425","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=18425"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18425\/revisions"}],"predecessor-version":[{"id":18443,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18425\/revisions\/18443"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18426"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}