{"id":277,"date":"2013-02-06T22:00:00","date_gmt":"2013-02-06T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-v-danovem-radu\/"},"modified":"2023-02-01T15:10:17","modified_gmt":"2023-02-01T14:10:17","slug":"zmeny-v-danovem-radu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-v-danovem-radu\/","title":{"rendered":"Zm\u011bny v da\u0148ov\u00e9m \u0159\u00e1du"},"content":{"rendered":"<p><strong>Jedn\u00edm z da\u0148ov\u00fdch z\u00e1kon\u016f, kter\u00e9 byly v posledn\u00ed dob\u011b takt\u00e9\u017e novelizov\u00e1ny, je da\u0148ov\u00fd \u0159\u00e1d.<!--more--><\/strong><\/p>\n<p>[toc]<\/p>\n<p><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><\/p>\n<p>Da\u0148ov\u00fd \u0159\u00e1d (d\u00e1le jen \u201eD\u0158\u201c) byl novelizov\u00e1n z\u00e1konem souvisej\u00edc\u00edm se z\u0159\u00edzen\u00edm jednoho inkasn\u00edho m\u00edsta. Jedn\u00e1 se o novelizaci, kter\u00e1 obsahuje v\u00edce ne\u017e 50 bod\u016f. Drtiv\u00e1 v\u011bt\u0161ina bod\u016f nab\u00fdv\u00e1 \u00fa\u010dinnosti 1. ledna 2015. N\u011bkter\u00e9 zm\u011bny v\u0161ak nabyly \u00fa\u010dinnosti ji\u017e 1. ledna 2013. Pr\u00e1v\u011b tato ustanoven\u00ed jsou zm\u00edn\u011bna v tomto \u010dl\u00e1nku.<\/p>\n<h2>Lh\u016fty pro hl\u00e1\u0161en\u00ed a vy\u00fa\u010dtov\u00e1n\u00ed<\/h2>\n<p>U obou lh\u016ft do\u0161lo k jejich zkr\u00e1cen\u00ed. D\u0158 stanovil, \u017ee hl\u00e1\u0161en\u00ed se pod\u00e1v\u00e1 do 25 dn\u016f po uplynut\u00ed m\u011bs\u00edce, v n\u011bm\u017e vznikla pl\u00e1tci dan\u011b povinnost, kter\u00e1 je p\u0159edm\u011btem hl\u00e1\u0161en\u00ed. Od leto\u0161n\u00edho roku je stanovena lh\u016fta nikoliv 25 ale pouze <strong>20 dn\u016f<\/strong>. Aby nedo\u0161lo k nedorozum\u011bn\u00ed, je pot\u0159eba si ujasnit, jak je to se lh\u016ftou pro pod\u00e1n\u00ed souhrnn\u00e9ho hl\u00e1\u0161en\u00ed na DPH: z\u00e1kon o DPH m\u00e1 svoj\u00ed speci\u00e1ln\u00ed \u00fapravu pro souhrnn\u00e9 hl\u00e1\u0161en\u00ed a tato nedoznala zm\u011bn, tzn. st\u00e1le plat\u00ed, \u017ee term\u00edn pro pod\u00e1n\u00ed souhrnn\u00e9ho hl\u00e1\u0161en\u00ed je 25 dn\u00ed po skon\u010den\u00ed m\u011bs\u00edce \u010di kvart\u00e1lu.<\/p>\n<p>U vy\u00fa\u010dtov\u00e1n\u00ed se lh\u016fta zkr\u00e1tila z p\u016fvodn\u00edch 4 m\u011bs\u00edc\u016f po skon\u010den\u00ed kalend\u00e1\u0159n\u00edho roku na <strong>3\u00a0m\u011bs\u00edce<\/strong>. Tato zm\u011bna je v\u00fdznamn\u00e1 pro dodr\u017een\u00ed lh\u016fty pro pod\u00e1n\u00ed vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b vyb\u00edran\u00e9 sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b. Naopak pro vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti plat\u00ed speci\u00e1ln\u00ed \u00faprava dle dan\u011b z p\u0159\u00edjm\u016f \u2013 lh\u016fta \u010din\u00ed 2 m\u011bs\u00edce po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed.<\/p>\n<h2>Dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na ni\u017e\u0161\u00ed da\u0148<\/h2>\n<p>Pr\u00e1vn\u00ed \u00faprava \u0159e\u0161\u00edc\u00ed pod\u00e1n\u00ed dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed na da\u0148ovou povinnost vy\u0161\u0161\u00ed nedoznala zm\u011bn. Naopak je tomu v situaci, kdy da\u0148ov\u00fd subjekt m\u00e1 z\u00e1jem podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na ni\u017e\u0161\u00ed da\u0148.<\/p>\n<p>Do konce roku 2012 bylo v D\u0158 stanoveno, \u017ee da\u0148ov\u00fd subjekt je opr\u00e1vn\u011bn podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na ni\u017e\u0161\u00ed da\u0148, ne\u017e je jeho posledn\u00ed zn\u00e1m\u00e1 da\u0148 v p\u0159\u00edpad\u011b, \u017ee vy\u0161ly najevo nov\u00e9 skute\u010dnosti nebo d\u016fkazy. V praxi vznikaly nejasnosti \u2013 dle m\u00e9ho soudu opr\u00e1vn\u011bn\u00e9 \u2013 zda lze platn\u011b podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na ni\u017e\u0161\u00ed da\u0148 i v situaci, kdy da\u0148ov\u00fd subjekt nespr\u00e1vn\u011b aplikoval pr\u00e1vn\u00ed p\u0159edpis. Domn\u00edv\u00e1m se, \u017ee nemohl.<\/p>\n<p>Od 1. ledna 2013 D\u0158 stanov\u00ed, \u017ee da\u0148ov\u00fd subjekt je opr\u00e1vn\u011bn platn\u011b podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na ni\u017e\u0161\u00ed da\u0148 v p\u0159\u00edpad\u011b, \u017ee cituji: <em>\u201eda\u0148 byla stanovena v nespr\u00e1vn\u00e9 v\u00fd\u0161i\u201c<\/em>. Komentovan\u00e1 zm\u011bna tedy zcela <strong>jednozna\u010dn\u011b stanov\u00ed pr\u00e1vo da\u0148ov\u00e9ho subjektu podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na da\u0148 ni\u017e\u0161\u00ed, a\u0165 ji\u017e vy\u0161la najevo nov\u00e1 skute\u010dnost nebo bylo chybn\u011b aplikov\u00e1no pr\u00e1vo!<\/strong><\/p>\n<h2>Pokuta za opo\u017ed\u011bn\u00e9 tvrzen\u00ed dan\u011b<\/h2>\n<p>St\u00e1le plat\u00ed, \u017ee pokud da\u0148ov\u00fd subjekt nepod\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nebo dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed (pop\u0159. hl\u00e1\u0161en\u00ed \u010di vy\u00fa\u010dtov\u00e1n\u00ed) ve lh\u016ft\u011b pro jeho pod\u00e1n\u00ed, st\u00edh\u00e1 jej povinnost uhradit pokutu, a toto zpo\u017ed\u011bn\u00ed je del\u0161\u00ed ne\u017e 5 pracovn\u00edch dn\u00ed. V\u00fd\u0161e pokuty \u010din\u00ed 0,05 % stanoven\u00e9 dan\u011b \u010di odpo\u010dtu resp. 0,01 % stanoven\u00e9 da\u0148ov\u00e9 ztr\u00e1ty za ka\u017ed\u00fd n\u00e1sleduj\u00edc\u00ed den prodlen\u00ed. Nejv\u00fd\u0161e v\u0161ak do 5 % stanoven\u00e9 dan\u011b, odpo\u010dtu \u010di ztr\u00e1ty. Maxim\u00e1ln\u00ed v\u00fd\u0161e pokuty se takt\u00e9\u017e nezm\u011bnila, nesm\u00ed b\u00fdt vy\u0161\u0161\u00ed ne\u017e 300 000 K\u010d.<\/p>\n<p>Nov\u011b plat\u00ed, \u017ee pokuta za opo\u017ed\u011bn\u00e9 tvrzen\u00ed dan\u011b vznikl\u00e1 v d\u016fsledku pozdn\u00edho pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed nebo dodate\u010dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed se <strong>nep\u0159edep\u00ed\u0161e a da\u0148ov\u00e9mu subjektu nevznik\u00e1 povinnost ji uhradit, dos\u00e1hne-li jej\u00ed v\u00fd\u0161e \u010d\u00e1stku men\u0161\u00ed ne\u017e 200 K\u010d<\/strong>.<\/p>\n<p>V p\u0159\u00edpad\u011b, kdy da\u0148ov\u00fd subjekt <strong>nepod\u00e1<\/strong> \u0159\u00e1dn\u00e9 da\u0148ov\u00e9 tvrzen\u00ed nebo dodate\u010dn\u00e9 da\u0148ov\u00e9 tvrzen\u00ed, a\u010dkoli m\u011bl tuto povinnost, a neu\u010din\u00ed tak ani dodate\u010dn\u011b po dobu, kdy mo\u017enost podat tato tvrzen\u00ed trv\u00e1 (v prekluz\u00edvn\u00ed lh\u016ft\u011b), pou\u017eije se p\u0159i v\u00fdpo\u010dtu pokuty stanoven\u00e1 horn\u00ed hranice \u2013 5 %. <strong>V\u00fd\u0161e pokuty za opo\u017ed\u011bn\u00e9 tvrzen\u00ed dan\u011b v tomto p\u0159\u00edpad\u011b \u010din\u00ed v\u017edy nejm\u00e9n\u011b 500 K\u010d.<\/strong><\/p>\n<p>Podle p\u0159echodn\u00fdch ustanoven\u00ed plat\u00ed, \u017ee uplynula-li lh\u016fta pro pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed, nebo dodate\u010dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed p\u0159ed 1. lednem 2013, uplatn\u00ed se pokuta za opo\u017ed\u011bn\u00e9 tvrzen\u00ed dan\u011b podle tehdy platn\u00e9 pr\u00e1vn\u00ed \u00fapravy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jedn\u00edm z da\u0148ov\u00fdch z\u00e1kon\u016f, kter\u00e9 byly v posledn\u00ed dob\u011b takt\u00e9\u017e novelizov\u00e1ny, je da\u0148ov\u00fd \u0159\u00e1d. Ten byl novelizov\u00e1n z\u00e1konem souvisej\u00edc\u00edm se z\u0159\u00edzen\u00edm jednoho inkasn\u00edho m\u00edsta, a zm\u011bny zahrnuj\u00ed v\u00edce ne\u017e 50 bod\u016f. Drtiv\u00e1 v\u011bt\u0161ina z nich nab\u00fdv\u00e1 \u00fa\u010dinnosti 1. ledna 2015, n\u011bkter\u00e9 zm\u011bny v\u0161ak nabyly \u00fa\u010dinnosti ji\u017e 1. ledna 2013. Pr\u00e1v\u011b tato ustanoven\u00ed jsou zm\u00edn\u011bna v tomto \u010dl\u00e1nku.<\/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-277","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\/277","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=277"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/277\/revisions"}],"predecessor-version":[{"id":5349,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/277\/revisions\/5349"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}