{"id":364,"date":"2014-03-30T20:00:00","date_gmt":"2014-03-30T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/infoservis-lhuty-podani-danoveho-priznani-prehledu-zdanovaci-obdobi-2013\/"},"modified":"2023-02-01T15:10:07","modified_gmt":"2023-02-01T14:10:07","slug":"infoservis-lhuty-podani-danoveho-priznani-prehledu-zdanovaci-obdobi-2013","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/infoservis-lhuty-podani-danoveho-priznani-prehledu-zdanovaci-obdobi-2013\/","title":{"rendered":"Infoservis: Lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a p\u0159ehled\u016f za zda\u0148ovac\u00ed obdob\u00ed 2013"},"content":{"rendered":"

V t\u011bchto dnech v\u011bt\u0161ina poplatn\u00edk\u016f fini\u0161uje se zpracov\u00e1n\u00edm sv\u00fdch da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed a p\u0159ehled\u016f pro zdravotn\u00ed poji\u0161\u0165ovny a spr\u00e1vy soci\u00e1ln\u00edho zabezpe\u010den\u00ed. P\u0159ipome\u0148me si term\u00edny pro jednotliv\u00e1 pod\u00e1n\u00ed.<\/p>\n

<\/p>\n

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

[toc]<\/p>\n

Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f<\/h2>\n

Lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch a pr\u00e1vnick\u00fdch osob ur\u010duje da\u0148ov\u00fd \u0159\u00e1d (d\u00e1le jen \u201eD\u0158\u201c). Podle D\u0158 se p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1 nejpozd\u011bji do 3 m\u011bs\u00edc\u016f po uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed. Vzhledem ke skute\u010dnosti, \u017ee se po\u010d\u00e1tek b\u011bhu lh\u016ft stanoven\u00fdch podle t\u00fddn\u016f, m\u011bs\u00edc\u016f nebo let po\u010d\u00edt\u00e1 ode dne, kter\u00fd n\u00e1sleduje po dni ur\u010duj\u00edc\u00edm po\u010d\u00e1tek b\u011bhu lh\u016fty, plat\u00ed, \u017ee pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f kon\u010d\u00ed lh\u016fta pro pod\u00e1n\u00ed 1. 4. 2014<\/strong>.<\/p>\n

P\u0159i pozdn\u00edm pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed D\u0158 toleruje p\u011bt pracovn\u00edch dn\u016f<\/strong>, za kter\u00e9 nejsou da\u0148ov\u00ed poplatn\u00edci sankcionov\u00e1ni pen\u00e1lem za opo\u017ed\u011bn\u00e9 tvrzen\u00ed dan\u011b.<\/p>\n

Pokud se poplatn\u00edk rozhodne, \u017ee vyu\u017eije slu\u017eeb da\u0148ov\u00e9ho poradce, kon\u010d\u00ed lh\u016fta pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed 1. 7. 2014<\/strong>. Podm\u00ednkou je, aby byla pln\u00e1 moc, kterou poplatn\u00edk zplnomoc\u0148uje da\u0148ov\u00e9ho poradce ke zpracov\u00e1n\u00ed a pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, pod\u00e1na u spr\u00e1vce dan\u011b nejpozd\u011bji 1. 4. 2014<\/strong>. D\u0158 stanov\u00ed, \u017ee pln\u00e1 moc mus\u00ed b\u00fdt uplatn\u011bna u spr\u00e1vce dan\u011b, nesta\u010d\u00ed tedy u\u010dinit pod\u00e1n\u00ed na po\u0161tu!<\/p>\n

P\u0159ehled pro zdravotn\u00ed poji\u0161\u0165ovnu<\/h2>\n

P\u0159ehled je povinna p\u0159edlo\u017eit osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1 (d\u00e1le jen \u201eOSV\u010c\u201c), kter\u00e1 alespo\u0148 po \u010d\u00e1st roku 2013 vykon\u00e1vala samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost, do jednoho m\u011bs\u00edce ode dne, ve kter\u00e9m m\u011bla podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2013. Pokud p\u0159izn\u00e1n\u00ed nezpracov\u00e1v\u00e1 da\u0148ov\u00fd poradce, kon\u010d\u00ed lh\u016fta pro pod\u00e1n\u00ed p\u0159ehledu 2. 5. 2014<\/strong>.<\/p>\n

Zpracov\u00e1v\u00e1-li da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed da\u0148ov\u00fd poradce, je pot\u0159eba ve lh\u016ft\u011b do 30. 4. 2014<\/strong> dolo\u017eit tuto skute\u010dnost zdravotn\u00ed poji\u0161\u0165ovn\u011b. Lh\u016fta pro pod\u00e1n\u00ed samotn\u00e9ho p\u0159ehledu kon\u010d\u00ed 1. 8. 2014<\/strong>.<\/p>\n

OSV\u010c, kter\u00e9 nemaj\u00ed povinnost pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, p\u0159edkl\u00e1daj\u00ed p\u0159ehled nejpozd\u011bji do 8. 4. 2014<\/strong>.<\/p>\n

P\u0159\u00edpadn\u00fd doplatek<\/strong> pojistn\u00e9ho je splatn\u00fd nejpozd\u011bji do 8 dn\u016f<\/strong> po dni, ve kter\u00e9m byl, nebo m\u011bl b\u00fdt pod\u00e1n p\u0159ehled za rok 2013.<\/p>\n

P\u0159ehled pro spr\u00e1vu soci\u00e1ln\u00edho zabezpe\u010den\u00ed<\/h2>\n

Lh\u016fty pro pod\u00e1n\u00ed p\u0159ehledu pro m\u00edstn\u011b p\u0159\u00edslu\u0161nou spr\u00e1vu soci\u00e1ln\u00edho zabezpe\u010den\u00ed jsou obdobn\u00e9 jako u p\u0159ehled\u016f pro zdravotn\u00ed poji\u0161\u0165ovny:<\/p>\n

    \n
  • pod\u00e1n\u00ed p\u0159ehledu bez poradce \u2013 2. 5. 2014<\/strong>,<\/li>\n
  • pokud je poradce \u2013 nutno ozn\u00e1mit do 30. 4. 2014<\/strong> a pod\u00e1n\u00ed p\u0159ehledu do 1. 8. 2014<\/strong>,<\/li>\n<\/ul>\n

    Odli\u0161n\u00fd je term\u00edn pro situaci, kdy poplatn\u00edk nem\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed \u2013 lh\u016fta pro pod\u00e1n\u00ed p\u0159ehledu kon\u010d\u00ed 31. 7. 2014<\/strong>. <\/p>\n

    Lh\u016fta pro p\u0159\u00edpadn\u00fd doplatek<\/strong> je takt\u00e9\u017e 8 dn\u016f<\/strong> po dni, ve kter\u00e9m byl, nebo m\u011bl b\u00fdt pod\u00e1n p\u0159ehled za rok 2013.<\/p>\n","protected":false},"excerpt":{"rendered":"

    V t\u011bchto dnech v\u011bt\u0161ina poplatn\u00edk\u016f fini\u0161uje se zpracov\u00e1n\u00edm sv\u00fdch da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed a p\u0159ehled\u016f pro zdravotn\u00ed poji\u0161\u0165ovny a spr\u00e1vy soci\u00e1ln\u00edho zabezpe\u010den\u00ed. P\u0159ipome\u0148me si term\u00edny pro jednotliv\u00e1 …<\/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":[12,8],"tags":[64,77,75],"class_list":["post-364","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-danove-priznani","tag-socialni-a-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/364","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=364"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/364\/revisions"}],"predecessor-version":[{"id":5391,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/364\/revisions\/5391"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}