{"id":317,"date":"2025-01-14T15:42:57","date_gmt":"2025-01-14T14:42:57","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/infoservis-oprava-ucetni-chyby-minulych-let\/"},"modified":"2025-01-14T15:46:36","modified_gmt":"2025-01-14T14:46:36","slug":"infoservis-oprava-ucetni-chyby-minulych-let","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/infoservis-oprava-ucetni-chyby-minulych-let\/","title":{"rendered":"Infoservis: Oprava \u00fa\u010detn\u00ed chyby minul\u00fdch let"},"content":{"rendered":"<p>Chybn\u00e9 \u00fa\u010dtov\u00e1n\u00ed o n\u00e1kladech \u010di v\u00fdnosech mohlo b\u00fdt zp\u016fsobeno t\u00edm, \u017ee v\u00a0minulosti bylo \u00fa\u010dtov\u00e1no v\u00a0nespr\u00e1vn\u00e9 v\u00fd\u0161i, pop\u0159. nebylo \u00fa\u010dtov\u00e1no v\u016fbec. Nespr\u00e1vn\u00e9 \u00fa\u010dtov\u00e1n\u00ed do n\u00e1klad\u016f resp. v\u00fdnos\u016f m\u016f\u017ee m\u00edt dopad do v\u00edce oblast\u00ed. My se v\u0161ak zam\u011b\u0159\u00edme pouze na dv\u011b oblasti &#8211; \u00fa\u010detnictv\u00ed a dan\u011b z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<h2>\u00da\u010detnictv\u00ed<\/h2>\n<p align=\"JUSTIFY\">Od 1. ledna 2013 byly novelizov\u00e1ny prov\u00e1d\u011bc\u00ed \u00fa\u010detn\u00ed p\u0159edpisy pro podnikatele, konkr\u00e9tn\u011b se jednalo o vyhl\u00e1\u0161ku \u010d. 500\/2002 Sb. (d\u00e1le jen \u201eVyhl\u00e1\u0161ka\u201c) a \u010cesk\u00e9 \u00fa\u010detn\u00ed standardy pro podnikatele (d\u00e1le jen \u201e\u010cUS\u201c).<\/p>\n<p align=\"JUSTIFY\"><strong>Principem nov\u00e9 pr\u00e1vn\u00ed \u00fapravy je rozvahov\u00e9 za\u00fa\u010dtov\u00e1n\u00ed korekc\u00ed chyb z\u00a0minul\u00fdch let. <\/strong>Vyhl\u00e1\u0161ka stanov\u00ed, \u017ee opravy nespr\u00e1vn\u00e9ho \u00fa\u010dtov\u00e1n\u00ed nebo ne\u00fa\u010dtov\u00e1n\u00ed o n\u00e1kladech a v\u00fdnosech v minul\u00fdch \u00fa\u010detn\u00edch obdob\u00edch,\u00a0<strong>pokud se jedn\u00e1 o v\u00fdznamn\u00e9 polo\u017eky<\/strong>, budou v\u00a0z\u00e1v\u011brce b\u011b\u017en\u00e9ho obdob\u00ed, ve kter\u00e9m ke korekci doch\u00e1z\u00ed, v\u00a0polo\u017ece \u201eA.IV.3 Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let\u201c.<\/p>\n<p align=\"JUSTIFY\">Rozvahov\u00e9 \u00fa\u010dtov\u00e1n\u00ed korekc\u00ed neovlivn\u00ed v\u00fdsledek hospoda\u0159en\u00ed v\u00a0b\u011b\u017en\u00e9m \u00fa\u010detn\u00edm obdob\u00ed a t\u00edm nedojde k\u00a0poru\u0161en\u00ed hlavn\u00ed z\u00e1sady p\u0159i veden\u00ed \u00fa\u010detnictv\u00ed \u2013 aby z\u00e1v\u011brka sestaven\u00e1 na z\u00e1klad\u011b \u00fa\u010detnictv\u00ed pod\u00e1vala v\u011brn\u00fd a poctiv\u00fd obraz p\u0159edm\u011btu \u00fa\u010detnictv\u00ed a finan\u010dn\u00ed situace \u00fa\u010detn\u00ed jednotky.<\/p>\n<p><strong>P\u0159\u00edklad<\/strong><\/p>\n<p>V\u00a0roce 2012 byla nespr\u00e1vn\u011b (duplicitn\u011b) za\u00fa\u010dtov\u00e1na faktura vydan\u00e1 &#8211; 31x\/6xx<\/p>\n<p>V\u00a0roce 2013 byla chyba identifikov\u00e1na a do\u0161lo ke korekci &#8211; 42x\/31x<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/317\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily 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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/317\">\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>Da\u0148 z p\u0159\u00edjm\u016f<\/h2>\n<h3>Zda\u0148ovac\u00ed obdob\u00ed vzniku chyby<\/h3>\n<p style=\"text-align: justify;\">Nespr\u00e1vn\u00e9 \u00fa\u010dtov\u00e1n\u00ed o n\u00e1kladech \u010di v\u00fdnosech v minul\u00fdch letech lze da\u0148ov\u011b napravit pod\u00e1n\u00edm dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a to za podm\u00ednky, \u017ee obdob\u00ed, za n\u011b\u017e je pod\u00e1v\u00e1no dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, nen\u00ed prekludov\u00e1no.<\/p>\n<p style=\"text-align: justify;\">Pokud da\u0148ov\u00fd subjekt zjist\u00ed, \u017ee jeho da\u0148ov\u00e1 povinnost m\u00e1 b\u00fdt <strong>vy\u0161\u0161\u00ed<\/strong>, ne\u017e je jeho posledn\u00ed zn\u00e1m\u00e1 da\u0148, da\u0148ov\u00e1 \u0159\u00e1d subjektu ukl\u00e1d\u00e1 <strong>povinnost<\/strong> podat dodate\u010dn\u00e9 p\u0159izn\u00e1n\u00ed na tuto vy\u0161\u0161\u00ed da\u0148ovou povinnost a to ve lh\u016ft\u011b do konce m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci zji\u0161t\u011bn\u00ed. Ve stejn\u00e9 lh\u016ft\u011b je rozd\u00edln\u00e1 \u010d\u00e1stka splatn\u00e1.<\/p>\n<p style=\"text-align: justify;\">Pokud da\u0148ov\u00fd subjekt naopak zjist\u00ed, \u017ee jeho da\u0148ov\u00e1 povinnost m\u00e1 b\u00fdt <strong>ni\u017e\u0161\u00ed<\/strong>, ne\u017e je jeho posledn\u00ed zn\u00e1m\u00e1 da\u0148, je <strong>opr\u00e1vn\u011bn<\/strong> podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na ni\u017e\u0161\u00ed da\u0148 a to op\u011bt ve lh\u016ft\u011b do konce m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci, kdy ke zji\u0161t\u011bn\u00ed do\u0161lo.<\/p>\n<h3>Zda\u0148ovac\u00ed obdob\u00ed, ve kter\u00e9m byla oprava \u00fa\u010detn\u00ed chyby za\u00fa\u010dtov\u00e1na<\/h3>\n<p align=\"JUSTIFY\">Pro zda\u0148ovac\u00ed obdob\u00ed, ve kter\u00e9m byla oprava \u00fa\u010detn\u00ed chyby za\u00fa\u010dtov\u00e1na, m\u00e1 z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) pr\u00e1vn\u00ed \u00fapravu v \u00a7 23 odst. 3 p\u00edsm. a) bod 4. Z\u00a0citovan\u00e9ho ustanoven\u00ed vypl\u00fdv\u00e1, \u017ee se v\u00fdsledek hospoda\u0159en\u00ed nebo rozd\u00edl mezi p\u0159\u00edjmy a v\u00fddaji zvy\u0161uje o:<\/p>\n<p align=\"JUSTIFY\">\u201e<em>4. \u010d\u00e1stky, o kter\u00e9 byl sn\u00ed\u017een v\u00fdsledek hospoda\u0159en\u00ed podle p\u00edsmene c) bod\u016f 1 a 2 za p\u0159edchoz\u00ed zda\u0148ovac\u00ed obdob\u00ed, a to ve zda\u0148ovac\u00edm obdob\u00ed, kdy je oprava nespr\u00e1vnost\u00ed v \u00fa\u010detnictv\u00ed provedena a ovlivnila v\u00fdsledek hospoda\u0159en\u00ed. V\u00fdsledek hospoda\u0159en\u00ed se zvy\u0161uje d\u00e1le o \u010d\u00e1stku, o kterou byl sn\u00ed\u017een v\u00fdsledek hospoda\u0159en\u00ed podle p\u00edsmene c) bodu 1 za p\u0159edchoz\u00ed zda\u0148ovac\u00ed obdob\u00ed, a to v tom zda\u0148ovac\u00edm obdob\u00ed, kdy je oprava nespr\u00e1vnost\u00ed za\u00fa\u010dtov\u00e1na rozvahov\u011b,\u201c<\/em><\/p>\n<p align=\"JUSTIFY\">Z\u00a0v\u00fd\u0161e citovan\u00e9ho ustanoven\u00ed ZDP by gramaticky vypl\u00fdval dle m\u00e9ho soudu absurdn\u00ed z\u00e1v\u011br, kter\u00fd si uvedeme na p\u0159\u00edkladu:<\/p>\n<p align=\"JUSTIFY\">Rok 2012<\/p>\n<ul>\n<li>\n<p align=\"JUSTIFY\">chybn\u011b (duplicitn\u011b) za\u00fa\u010dtovan\u00e1 faktura vydan\u00e1 &#8211; 31x\/6xx<\/p>\n<\/li>\n<\/ul>\n<p align=\"JUSTIFY\">Rok 2013<\/p>\n<ul>\n<li>\n<p align=\"JUSTIFY\">\u00fa\u010detn\u00ed korekce &#8211; 42x\/31x<\/p>\n<\/li>\n<li>\n<p align=\"JUSTIFY\">pod\u00e1n\u00ed dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za 2011 \u2013 sn\u00ed\u017een\u00ed z\u00e1kladu dan\u011b<\/p>\n<\/li>\n<li>\n<p align=\"JUSTIFY\">zv\u00fd\u0161en\u00ed z\u00e1kladu dan\u011b za 2013 na z\u00e1klad\u011b ustanoven\u00ed \u00a7 23 odst. 3. p\u00edsm. a) bod 4 ZDP<\/p>\n<\/li>\n<\/ul>\n<p align=\"JUSTIFY\">Pokud by se z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f za 2013 zvy\u0161oval podle \u00a7 23 odst. 3 p\u00edsm. a) bod 4 o \u010d\u00e1stku, o kterou byl sni\u017eov\u00e1n z\u00e1klad dan\u011b za 2012 na z\u00e1klad\u011b dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, dostali bychom se matematicky na chybn\u00fd stav \u2013 da\u0148ov\u011b bychom se dostali na stav p\u0159ed vlastn\u00ed opravou roku 2012. Trouf\u00e1m si \u0159\u00edci, \u017ee tohle nen\u00ed c\u00edlem dan\u00e9ho ustanoven\u00ed, nebo\u0165 by bylo v rozporu s da\u0148ov\u00fdm \u0159\u00e1dem. Da\u0148ov\u00fd \u0159\u00e1d stanov\u00ed z\u00e1sady da\u0148ov\u00e9ho \u0159\u00edzen\u00ed a jednou ze z\u00e1kladn\u00edch z\u00e1sad je to, \u017ee da\u0148 m\u00e1 b\u00fdt zji\u0161t\u011bna a stanovena spr\u00e1vn\u011b!<\/p>\n<p align=\"JUSTIFY\">Komentovan\u00e9 ustanoven\u00ed ZDP bylo p\u0159edm\u011btem jedn\u00e1n\u00ed mezi z\u00e1stupci Komory da\u0148ov\u00fdch poradc\u016f \u010cR a Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed v\u00a0r\u00e1mci tzv. Koordina\u010dn\u00edho v\u00fdboru pr\u00e1v\u011b pro jeho spornost. P\u0159edkladatelka za KDP \u010cR v r\u00e1mci jedn\u00e1n\u00ed navrhla, aby ustanoven\u00ed \u00a7 23 odst. 3 p\u00edsm. a) bod 4 nebylo uplat\u0148ov\u00e1no v\u00a0situac\u00edch, kter\u00e9 jsou nast\u00edn\u011bny v\u00fd\u0161e a j\u00edm obdobn\u00fdch. D\u00e1le navrhla iniciovat zm\u011bnu ZDP, kter\u00e1 uprav\u00ed zn\u011bn\u00ed p\u0159edm\u011btn\u00e9ho ustanoven\u00ed, tak aby nebylo uplat\u0148ov\u00e1no p\u0159i oprav\u00e1ch \u00fa\u010detn\u00edch chyb minul\u00fdch let. Z\u00e1stupci GF\u0158 vyj\u00e1d\u0159ili s\u00a0p\u0159edkladatelkou souhlas.<\/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","protected":false},"excerpt":{"rendered":"<p>Chybn\u00e9 \u00fa\u010dtov\u00e1n\u00ed o n\u00e1kladech \u010di v\u00fdnosech mohlo b\u00fdt zp\u016fsobeno t\u00edm, \u017ee v\u00a0minulosti bylo \u00fa\u010dtov\u00e1no v\u00a0nespr\u00e1vn\u00e9 v\u00fd\u0161i, pop\u0159. nebylo \u00fa\u010dtov\u00e1no v\u016fbec. Nespr\u00e1vn\u00e9 \u00fa\u010dtov\u00e1n\u00ed do n\u00e1klad\u016f resp. &#8230;<\/p>\n","protected":false},"author":14,"featured_media":16356,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[99],"class_list":["post-317","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/317","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=317"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/317\/revisions"}],"predecessor-version":[{"id":16364,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/317\/revisions\/16364"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16356"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}