{"id":294,"date":"2013-05-28T20:00:00","date_gmt":"2013-05-28T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/pokyn-mf-o-stanoveni-lhut-pri-sprave-dani\/"},"modified":"2023-02-01T15:10:14","modified_gmt":"2023-02-01T14:10:14","slug":"pokyn-mf-o-stanoveni-lhut-pri-sprave-dani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/pokyn-mf-o-stanoveni-lhut-pri-sprave-dani\/","title":{"rendered":"Pokyn MF o stanoven\u00ed lh\u016ft p\u0159i spr\u00e1v\u011b dan\u00ed"},"content":{"rendered":"

Ministerstvo financ\u00ed vydalo Pokyn \u010d. MF-1 , kter\u00fdm jsou stanoveny lh\u016fty p\u0159i spr\u00e1v\u011b dan\u00ed. Pokyn stanov\u00ed lh\u016fty spr\u00e1vc\u016fm dan\u011b z\u00a0d\u016fvodu neprotahov\u00e1n\u00ed da\u0148ov\u00fdch \u0159\u00edzen\u00ed. Pokyn nabyl \u00fa\u010dinnosti 1.1.2013 a sou\u010dasn\u011b ru\u0161\u00ed d\u0159\u00edv\u011bj\u0161\u00ed Pokyn \u010d. D-348. <\/strong>
\n<\/p>\n

Autor:\u00a0Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n

Da\u0148ov\u00fd \u0159\u00e1d ve sv\u00fdch \u00favodn\u00edch ustanoven\u00edch obsahuje z\u00e1kladn\u00ed z\u00e1sady spr\u00e1vy dan\u00ed. Z\u00e1kladn\u00ed z\u00e1sady vymezuj\u00ed \u0159e\u010deno sportovn\u00ed terminologi\u00ed h\u0159i\u0161t\u011b pro spr\u00e1vu dan\u00ed. Spr\u00e1vu dan\u00ed nen\u00ed mo\u017en\u00e9 vykon\u00e1vat mimo r\u00e1mec dan\u00fd z\u00e1kladn\u00edmi z\u00e1sadami.<\/p>\n

Mezi z\u00e1kladn\u00ed z\u00e1sady pat\u0159\u00ed pravidlo, \u017ee spr\u00e1vce dan\u011b postupuje bez zbyte\u010dn\u00fdch pr\u016ftah\u016f<\/strong>. To, \u017ee spr\u00e1vce dan\u011b postupuje bez zbyte\u010dn\u00fdch pr\u016ftah\u016f, ocen\u00ed da\u0148ov\u00e9 subjekty z\u0159ejm\u011b nej\u010dast\u011bji za situace, kdy \u010dekaj\u00ed na vr\u00e1cen\u00ed nadm\u011brn\u00e9ho odpo\u010dtu na DPH.<\/p>\n

Ministerstvo financ\u00ed sv\u00fdm pokynem stanovilo spr\u00e1vc\u016fm dan\u011b tyto lh\u016fty k\u00a0vy\u0159\u00edzen\u00ed pod\u00e1n\u00ed osob z\u00fa\u010dastn\u011bn\u00fdch na spr\u00e1v\u011b dan\u00ed:<\/p>\n

1. Lh\u016fta 6 m\u011bs\u00edc\u016f<\/h3>\n
    \n
  1. pro vyd\u00e1n\u00ed rozhodnut\u00ed o odvol\u00e1n\u00ed dle ustanoven\u00ed \u00a7 116 odst. 1 da\u0148ov\u00e9ho \u0159\u00e1du s v\u00fdjimkou p\u0159\u00edpad\u016f uveden\u00fdch v bodu 2 p\u00edsm. ,<\/li>\n
  2. pro vyd\u00e1n\u00ed rozhodnut\u00ed o povolen\u00ed obnovy \u0159\u00edzen\u00ed nebo rozhodnut\u00ed o zam\u00edtnut\u00ed obnovy \u0159\u00edzen\u00ed dle ustanoven\u00ed \u00a7 119 odst. 1 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
  3. pro vyd\u00e1n\u00ed rozhodnut\u00ed ve v\u011bci obnovy \u0159\u00edzen\u00ed dle ustanoven\u00ed \u00a7 120 odst. 4 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
  4. pro vyd\u00e1n\u00ed rozhodnut\u00ed o prominut\u00ed dan\u011b nebo p\u0159\u00edslu\u0161enstv\u00ed dan\u011b dle ustanoven\u00ed \u00a7 259 da\u0148ov\u00e9ho \u0159\u00e1du, s v\u00fdjimkou p\u0159\u00edpad\u016f, ve kter\u00fdch je opr\u00e1vn\u011bn rozhodnout ministr financ\u00ed podle ustanoven\u00ed \u00a7 260 da\u0148ov\u00e9ho \u0159\u00e1du.<\/li>\n<\/ol>\n

    Pokud je pod\u00e1n\u00ed osobou z\u00fa\u010dastn\u011bnou na spr\u00e1v\u011b dan\u00ed dopln\u011bno a toto dopln\u011bn\u00ed je spr\u00e1vci dan\u011b doru\u010deno jeden m\u011bs\u00edc a m\u00e9n\u011b p\u0159ed uplynut\u00edm t\u00e9to \u0161esti m\u011bs\u00ed\u010dn\u00ed lh\u016fty, lh\u016fta se prodlu\u017euje o jeden m\u011bs\u00edc.<\/p>\n

    2. Lh\u016fta 3 m\u011bs\u00edce<\/h3>\n
      \n
    1. pro vyd\u00e1n\u00ed rozhodnut\u00ed o delegaci m\u00edstn\u00ed p\u0159\u00edslu\u0161nosti \u010di rozhodnut\u00ed o zru\u0161en\u00ed, zm\u011bn\u011b nebo potvrzen\u00ed delegace dle ustanoven\u00ed \u00a7 18 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
    2. pro vyd\u00e1n\u00ed rozhodnut\u00ed o vylou\u010den\u00ed \u00fa\u0159edn\u00ed osoby dle ustanoven\u00ed \u00a7 77 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
    3. pro vyd\u00e1n\u00ed rozhodnut\u00ed o odvol\u00e1n\u00ed dle ustanoven\u00ed \u00a7 113 odst. 1 p\u00edsm. a) a b) da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
    4. pro vyd\u00e1n\u00ed rozhodnut\u00ed o odvol\u00e1n\u00ed dle ustanoven\u00ed \u00a7 116 odst. 1 da\u0148ov\u00e9ho \u0159\u00e1du proti rozhodnut\u00edm o atrakci dle ustanoven\u00ed \u00a7 19 da\u0148ov\u00e9ho \u0159\u00e1du a o z\u00e1znamn\u00ed povinnosti dle ustanoven\u00ed \u00a7 97 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
    5. pro vyd\u00e1n\u00ed rozhodnut\u00ed o z\u00e1vazn\u00e9m posouzen\u00ed dle ustanoven\u00ed \u00a7 132 odst. 1 da\u0148ov\u00e9ho \u0159\u00e1du za podm\u00ednek vymezen\u00fdch ve zvl\u00e1\u0161tn\u00edm z\u00e1kon\u011b, pokud zvl\u00e1\u0161tn\u00ed z\u00e1kon nestanov\u00ed jinak,<\/li>\n
    6. pro vyd\u00e1n\u00ed rozhodnut\u00ed o n\u00e1mitce dle ustanoven\u00ed \u00a7 159 odst. 3 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
    7. pro vyd\u00e1n\u00ed rozhodnut\u00ed o p\u0159ijet\u00ed ru\u010den\u00ed t\u0159et\u00ed osoby dle ustanoven\u00ed \u00a7 173 odst. 1 da\u0148ov\u00e9ho \u0159\u00e1du.<\/li>\n<\/ol>\n

      3. Lh\u016fta 30 dn\u016f<\/h3>\n
        \n
      1. pro vyd\u00e1n\u00ed rozhodnut\u00ed o navr\u00e1cen\u00ed lh\u016fty v p\u0159ede\u0161l\u00fd stav dle ustanoven\u00ed \u00a7 37 odst. 2 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
      2. pro vyd\u00e1n\u00ed rozhodnut\u00ed o vysloven\u00ed ne\u00fa\u010dinnosti doru\u010den\u00ed dle ustanoven\u00ed \u00a7 48\u00a0 odst. 3 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
      3. pro vyd\u00e1n\u00ed rozhodnut\u00ed o oprav\u011b z\u0159ejm\u00fdch nespr\u00e1vnost\u00ed dle ustanoven\u00ed \u00a7 104 odst. 1 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
      4. pro vyd\u00e1n\u00ed rozhodnut\u00ed o prohl\u00e1\u0161en\u00ed nicotnosti rozhodnut\u00ed dle ustanoven\u00ed \u00a7 105 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
      5. pro vyd\u00e1n\u00ed rozhodnut\u00ed o odvol\u00e1n\u00ed dle ustanoven\u00ed \u00a7 113 odst. 1 p\u00edsm. c) da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
      6. pro vyd\u00e1n\u00ed rozhodnut\u00ed o p\u0159ijet\u00ed bankovn\u00ed z\u00e1ruky dle ustanoven\u00ed \u00a7 173 odst. 2 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
      7. pro vyd\u00e1n\u00ed rozhodnut\u00ed o stanoven\u00ed z\u00e1loh dle ustanoven\u00ed \u00a7 174 odst.5 a6 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
      8. pro vyd\u00e1n\u00ed rozhodnut\u00ed o odlo\u017een\u00ed da\u0148ov\u00e9 exekuce a o zastaven\u00ed da\u0148ov\u00e9 exekuce dle ustanoven\u00ed \u00a7 181 odst. 1, 2 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
      9. pro vyd\u00e1n\u00ed rozhodnut\u00ed o sn\u00ed\u017een\u00ed v\u00fd\u0161e \u010d\u00e1stky, kter\u00e1 m\u00e1 b\u00fdt sra\u017eena v p\u0159\u00edslu\u0161n\u00e9m v\u00fdplatn\u00edm obdob\u00ed ze mzdy dlu\u017en\u00edka dle ustanoven\u00ed \u00a7 187 odst. 3 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
      10. pro vyd\u00e1n\u00ed rozhodnut\u00ed o \u017e\u00e1dosti o prodlou\u017een\u00ed lh\u016fty k \u00fahrad\u011b nejvy\u0161\u0161\u00edho dra\u017eebn\u00edho pod\u00e1n\u00ed dle ustanoven\u00ed \u00a7 226 odst. 1 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
      11. pro vyd\u00e1n\u00ed rozhodnut\u00ed o rozvrhu v\u00fdt\u011b\u017eku dra\u017eby dle ustanoven\u00ed \u00a7 230 odst. 1 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
      12. pro vyd\u00e1n\u00ed rozhodnut\u00ed o st\u00ed\u017enosti na postup pl\u00e1tce dan\u011b dle ustanoven\u00ed \u00a7 237 odst. 4 da\u0148ov\u00e9ho \u0159\u00e1du,<\/li>\n
      13. pro vyd\u00e1n\u00ed rozhodnut\u00ed o potvrzen\u00ed postaven\u00ed pr\u00e1vn\u00edho n\u00e1stupce dle ustanoven\u00ed \u00a7 240 odst. 1 da\u0148ov\u00e9ho \u0159\u00e1du.<\/li>\n<\/ol>\n

        V\u00a0pokynu je d\u00e1le stanoveno, \u017ee lh\u016fty se po\u010d\u00edtaj\u00ed ode dne doru\u010den\u00ed pod\u00e1n\u00ed spr\u00e1vn\u00edmu org\u00e1nu. <\/strong>Z\u00a0tohoto z\u00e1kladn\u00edho pravidla existuj\u00ed n\u011bkter\u00e9 v\u00fdjimky:<\/p>\n

          \n
        • den nabyt\u00ed pr\u00e1vn\u00ed moci rozhodnut\u00ed o povolen\u00ed obnovy \u0159\u00edzen\u00ed,<\/li>\n
        • den, kdy je vr\u00e1ceno odvol\u00e1n\u00ed nad\u0159\u00edzen\u00fdm org\u00e1nem,<\/li>\n
        • den, kdy se vr\u00e1t\u00ed spr\u00e1vci dan\u011b spisov\u00fd materi\u00e1l od soudu.<\/li>\n<\/ul>\n

          Do b\u011bhu lh\u016ft se nezapo\u010d\u00edt\u00e1v\u00e1:<\/strong><\/p>\n

            \n
              \n
            • doba od vyd\u00e1n\u00ed rozhodnut\u00ed, kter\u00fdm spr\u00e1vce dan\u011b vyz\u00fdv\u00e1 osobu z\u00fa\u010dastn\u011bnou na spr\u00e1v\u011b k\u00a0sou\u010dinnosti a\u017e do dne, kdy dojde k\u00a0po\u017eadovan\u00e9 sou\u010dinnosti,<\/li>\n
            • doba do\u017e\u00e1d\u00e1n\u00ed,<\/li>\n
            • doba ode dne vyd\u00e1n\u00ed rozhodnut\u00ed o atrakci do nabyt\u00ed pr\u00e1vn\u00ed moci tohoto rozhodnut\u00ed,<\/li>\n
            • doba soust\u0159e\u010fov\u00e1n\u00ed \u010di dopl\u0148ov\u00e1n\u00ed stanovisek a podklad\u016f nezbytn\u00fdch pro vy\u0159\u00edzen\u00ed pod\u00e1n\u00ed,<\/li>\n
            • doba od odesl\u00e1n\u00ed v\u00fdzvy k\u00a0zaplacen\u00ed spr\u00e1vn\u00edho poplatku do uplynut\u00ed doby ur\u010den\u00e9 k\u00a0\u00fahrad\u011b spr\u00e1vn\u00edho poplatku,<\/li>\n
            • lh\u016fta \u0159\u00edzen\u00ed projedn\u00e1v\u00e1n\u00ed o opravn\u00e9m prost\u0159edku,<\/li>\n
            • doba \u0159\u00edzen\u00ed p\u0159ed soudem,<\/li>\n
            • p\u0159i mezin\u00e1rodn\u00edm do\u017e\u00e1d\u00e1n\u00ed,<\/li>\n
            • doba projedn\u00e1v\u00e1n\u00ed v\u011bci u komise z\u0159\u00edzen\u00e9 ministrem financ\u00ed.<\/li>\n<\/ul>\n<\/ul>\n

              B\u011bh lh\u016ft je samoz\u0159ejm\u011b limitov\u00e1n prekluzivn\u00edmi lh\u016ftami pro stanovn\u00ed dan\u011b resp. pro placen\u00ed dan\u011b.<\/p>\n

              Lh\u016fty stanoven\u00e9 t\u00edmto pokynem se pou\u017eij\u00ed u v\u0161ech da\u0148ov\u00fdch \u0159\u00edzen\u00ed zah\u00e1jen\u00fdch po 1.1.2013 a u nedokon\u010den\u00fdch da\u0148ov\u00fdch \u0159\u00edzen\u00ed, zah\u00e1jen\u00fdch p\u0159ede dnem 1.1.2013, u kter\u00fdch bylo postupov\u00e1no dle Pokynu \u010d. D-348.<\/p>\n","protected":false},"excerpt":{"rendered":"

              Ministerstvo financ\u00ed vydalo Pokyn \u010d. MF-1 , kter\u00fdm jsou stanoveny lh\u016fty p\u0159i spr\u00e1v\u011b dan\u00ed. Pokyn stanov\u00ed lh\u016fty spr\u00e1vc\u016fm dan\u011b z\u00a0d\u016fvodu neprotahov\u00e1n\u00ed da\u0148ov\u00fdch \u0159\u00edzen\u00ed. Pokyn nabyl …<\/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-294","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\/294","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=294"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/294\/revisions"}],"predecessor-version":[{"id":5357,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/294\/revisions\/5357"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}