{"id":302,"date":"2013-06-19T20:00:00","date_gmt":"2013-06-19T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/rozhodnuti-o-prominuti-dane-z-prijmu-z-duvodu-povodni\/"},"modified":"2023-02-01T15:10:14","modified_gmt":"2023-02-01T14:10:14","slug":"rozhodnuti-o-prominuti-dane-z-prijmu-z-duvodu-povodni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/rozhodnuti-o-prominuti-dane-z-prijmu-z-duvodu-povodni\/","title":{"rendered":"Rozhodnut\u00ed o prominut\u00ed dan\u011b z p\u0159\u00edjm\u016f z d\u016fvodu povodn\u00ed"},"content":{"rendered":"

V minul\u00fdch dnech bylo ve Finan\u010dn\u00edm zpravodaji zve\u0159ejn\u011bno rozhodnut\u00ed ministra financ\u00ed o prominut\u00ed dan\u011b z p\u0159\u00edjm\u016f v souvislosti s ned\u00e1vn\u00fdmi povodn\u011bmi. Jednotliv\u00fdmi body rozhodnut\u00ed se zab\u00fdv\u00e1 n\u00e1sleduj\u00edc\u00ed \u010dl\u00e1nek.<\/strong>
\n[toc depth=1]<\/p>\n

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

Rozhodnut\u00ed ministra financ\u00ed o prominut\u00ed dan\u011b z\u00a0p\u0159\u00edjm\u016f se t\u00fdk\u00e1 jak pr\u00e1vnick\u00fdch tak fyzick\u00fdch osob posti\u017een\u00fdch povodn\u00ed nebo z\u00e1plavou a to na \u00fazem\u00edch, na kter\u00fdch byl vyhl\u00e1\u0161en nouzov\u00fd stav. Jedn\u00e1 se o tyto \u00fazem\u00ed: Jiho\u010desk\u00fd kraj, Plze\u0148sk\u00fd kraj, St\u0159edo\u010desk\u00fd kraj, Libereck\u00fd kraj, Kr\u00e1lov\u00e9hradeck\u00fd kraj, \u00dasteck\u00fd kraj a hlavn\u00ed m\u011bsto Praha.<\/p>\n

Pr\u00e1vnick\u00e9 osoby \u2013 da\u0148 za 2013<\/h2>\n

Pr\u00e1vnick\u00fdm osob\u00e1m je prominuta da\u0148 p\u0159\u00edjm\u016f za zda\u0148ovac\u00ed obdob\u00ed 2013, a to ve v\u00fd\u0161i odpov\u00eddaj\u00edc\u00ed v\u00fd\u0161i skute\u010dn\u00e9 \u0161kody vznikl\u00e9 v\u00a0d\u016fsledku mimo\u0159\u00e1dn\u00e9 ud\u00e1losti – povodn\u011b \u010di z\u00e1plavy \u2013 na \u00fazem\u00ed, pro n\u011bj\u017e byl vyhl\u00e1\u0161en nouzov\u00fd stav a to na majetku poplatn\u00edka, kter\u00fd je pou\u017e\u00edv\u00e1n k\u00a0p\u0159\u00edjm\u016fm, kter\u00e9 jsou p\u0159edm\u011btem dan\u011b.<\/p>\n

V\u00fd\u0161e skute\u010dn\u00e9 \u0161kody mus\u00ed b\u00fdt dolo\u017eena sou\u010dasn\u011b s\u00a0pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a to:<\/p>\n

    \n
  • posudkem poji\u0161\u0165ovny v\u00a0p\u0159\u00edpad\u011b, \u017ee je majetek poji\u0161t\u011bn nebo<\/li>\n
  • posudkem znalce, pokud poji\u0161t\u011bn nen\u00ed.<\/li>\n<\/ul>\n

    Fyzick\u00e9 osoby \u2013 da\u0148 za 2013<\/h2>\n

    Prominut\u00ed dan\u011b se t\u00fdk\u00e1 pouze poplatn\u00edk\u016f s\u00a0p\u0159\u00edjmy z\u00a0podnik\u00e1n\u00ed \u010di z\u00a0pron\u00e1jmu. T\u011bmto poplatn\u00edk\u016fm je prominuta \u00fahrada dan\u011b z\u00a0p\u0159\u00edjm\u016f pom\u011brn\u011b p\u0159ipadaj\u00edc\u00ed na d\u00edl\u010d\u00ed z\u00e1klady z\u00a0podnik\u00e1n\u00ed nebo z\u00a0pron\u00e1jmu, nesn\u00ed\u017een\u00e9 o nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b a polo\u017eky od\u010ditateln\u00e9 od z\u00e1kladu dan\u011b za zda\u0148ovac\u00ed obdob\u00ed 2013. Prom\u00edjena je da\u0148 ve v\u00fd\u0161i skute\u010dn\u00e9 \u0161kody vznikl\u00e9 na majetku poplatn\u00edka pou\u017e\u00edvan\u00e9ho k\u00a0dosa\u017een\u00ed p\u0159\u00edjm\u016f z v\u00fd\u0161e specifikovan\u00fdch \u010dinnost\u00ed, v\u00a0d\u016fsledku mimo\u0159\u00e1dn\u00e9 ud\u00e1losti na \u00fazem\u00ed, pro n\u011b\u017e byl vyhl\u00e1\u0161en nouzov\u00fd stav.<\/p>\n

    Stejn\u011b jako u pr\u00e1vnick\u00fdch osob plat\u00ed, \u017ee v\u00fd\u0161e skute\u010dn\u00e9 \u0161kody mus\u00ed b\u00fdt dolo\u017eena sou\u010dasn\u011b s\u00a0pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a to:<\/p>\n

      \n
    • posudkem poji\u0161\u0165ovny v\u00a0p\u0159\u00edpad\u011b, \u017ee je majetek poji\u0161t\u011bn nebo<\/li>\n
    • posudkem znalce, pokud poji\u0161t\u011bn nen\u00ed.<\/li>\n<\/ul>\n

      P\u0159\u00edslu\u0161enstv\u00ed dan\u011b ze z\u00e1loh<\/h2>\n

      Krom\u011b samotn\u00e9 dan\u011b se prom\u00edj\u00ed tak\u00e9 p\u0159\u00edslu\u0161enstv\u00ed dan\u011b z\u00a0p\u0159\u00edjm\u016f nap\u0159. \u00farok z\u00a0prodlen\u00ed \u010di \u00farok z pose\u010dk\u00e1n\u00ed. U fyzick\u00fdch osob se jedn\u00e1 o p\u0159\u00edslu\u0161enstv\u00ed t\u00fdkaj\u00edc\u00ed se \u00fahrady z\u00e1lohy na da\u0148 z\u00a0p\u0159\u00edjm\u016f, jej\u00ed\u017e splatnost nastane ode dne vyhl\u00e1\u0161en\u00ed nouzov\u00e9ho stavu do konce roku 2013. Prominut\u00ed se nevztahuje na z\u00e1lohy na da\u0148 z\u00a0p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti a funk\u010dn\u00edch po\u017eitk\u016f.<\/p>\n

      P\u0159\u00edslu\u0161enstv\u00ed dan\u011b, jej\u00ed\u017e splatnost nastala po vyhl\u00e1\u0161en\u00ed nouzov\u00e9ho stavu<\/h2>\n

      Dal\u0161\u00edm prom\u00edjen\u00fdm titulem je p\u0159\u00edslu\u0161enstv\u00ed dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob a dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob vznikl\u00e9 v\u00a0d\u016fsledku pozdn\u00ed \u00fahrady dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob nebo dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, jejich\u017e p\u016fvodn\u00ed den splatnosti nastane ode dne vyhl\u00e1\u0161en\u00ed nouzov\u00e9ho stavu, je-li poplatn\u00edkovi povoleno pose\u010dk\u00e1n\u00ed \u00fahrady t\u00e9to dan\u011b v d\u016fsledku mimo\u0159\u00e1dn\u00e9 ud\u00e1losti a poplatn\u00edk tuto da\u0148 zaplat\u00ed do 31. \u0159\u00edjna 2013. V\u00a0od\u016fvodn\u011bn\u00ed rozhodnut\u00ed je uvedeno, \u017ee se nejedn\u00e1 o p\u0159\u00edpady, kdy je tato da\u0148 dom\u011b\u0159ena a je stanoven n\u00e1hradn\u00ed den splatnosti.<\/p>\n

      Aby bylo mo\u017eno vyu\u017e\u00edt prominut\u00ed komentovan\u00e9ho p\u0159\u00edslu\u0161enstv\u00ed dan\u011b mus\u00ed b\u00fdt spln\u011bny dv\u011b podm\u00ednky:<\/p>\n

        \n
      1. poplatn\u00edci si mus\u00ed za\u017e\u00e1dat o pose\u010dk\u00e1n\u00ed \u00fahrady dan\u011b a<\/li>\n
      2. da\u0148 je uhrazena nejpozd\u011bji 31. \u0159\u00edjna 2013.<\/li>\n<\/ol>\n

        Je pot\u0159eba si uv\u011bdomit, \u017ee prominut\u00ed se vztahuje na poplatn\u00edky a nikoliv na pl\u00e1tce dan\u011b tzn. nap\u0159. na zam\u011bstnavatele, kte\u0159\u00ed odv\u00e1d\u011bj\u00ed da\u0148 z\u00a0p\u0159\u00edjm\u016f vyb\u00edranou sr\u00e1\u017ekou \u010di z\u00e1lohu na da\u0148 z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti.<\/p>\n

        Je-li majetek poplatn\u00edka dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, kter\u00fd nebyl zalo\u017een za \u00fa\u010delem podnik\u00e1n\u00ed, pou\u017e\u00edv\u00e1n k \u010dinnostem, z nich\u017e plynou p\u0159\u00edjmy, kter\u00e9 jsou p\u0159edm\u011btem dan\u011b pouze z \u010d\u00e1sti, uplatn\u00ed se skute\u010dn\u00e1 \u0161koda na tomto majetku pouze v pom\u011brn\u00e9 v\u00fd\u0161i.<\/p>\n

        Z\u00e1v\u011brem je\u0161t\u011b pozn\u00e1mka k\u00a0problematice dan\u011b darovac\u00ed u p\u0159\u00edjemc\u016f humanit\u00e1rn\u00ed pomoci. Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed vydalo na z\u00e1klad\u011b \u010detn\u00fdch dotaz\u016f tiskovou zpr\u00e1vu, z\u00a0n\u00ed\u017e vypl\u00fdv\u00e1, \u017ee ve\u0161ker\u00e1 humanit\u00e1rn\u00ed pomoc poskytnut\u00e1 osob\u00e1m posti\u017een\u00fdm povodn\u011bmi je od dan\u011b darovac\u00ed osvobozen\u00e1 a tyto osoby nejsou povinny pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k\u00a0dani darovac\u00ed.<\/p>\n

        Diskuze:<\/h3>\n","protected":false},"excerpt":{"rendered":"

        V minul\u00fdch dnech bylo ve Finan\u010dn\u00edm zpravodaji zve\u0159ejn\u011bno rozhodnut\u00ed ministra financ\u00ed o prominut\u00ed dan\u011b z p\u0159\u00edjm\u016f v souvislosti s ned\u00e1vn\u00fdmi povodn\u011bmi. Jednotliv\u00fdmi body rozhodnut\u00ed se zab\u00fdv\u00e1 n\u00e1sleduj\u00edc\u00ed \u010dl\u00e1nek.<\/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":[16,8],"tags":[64],"class_list":["post-302","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/302","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=302"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/302\/revisions"}],"predecessor-version":[{"id":5363,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/302\/revisions\/5363"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}