{"id":4311,"date":"2022-03-22T09:00:00","date_gmt":"2022-03-22T09:00:00","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/jak-na-danove-priznani-pravnickych-osob-za-rok-2021\/"},"modified":"2023-02-01T15:05:34","modified_gmt":"2023-02-01T14:05:34","slug":"jak-na-danove-priznani-pravnickych-osob-za-rok-2021","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/novinky-z-money\/jak-na-danove-priznani-pravnickych-osob-za-rok-2021\/","title":{"rendered":"Jak na da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pr\u00e1vnick\u00fdch osob za rok 2021"},"content":{"rendered":"<p><strong>P\u0159ipravili jsme pro v\u00e1s odpov\u011bdi na dotazy, kter\u00e9 jste n\u00e1m polo\u017eili b\u011bhem webin\u00e1\u0159e.<\/strong><\/p>\n\n<p><button class=\"faq-accordion\">Dobr\u00fd den, m\u00e1m dotaz ohledn\u011b poskytnut\u00e9 p\u016fj\u010dky jednateli s.r.o. (s.r.o. poskytne p\u016fj\u010dku jednateli), kter\u00fd tuto p\u016fj\u010dku vyu\u017eije pro zahrani\u010dn\u00ed pobo\u010dku t\u00e9to spole\u010dnosti. Jak za\u00fa\u010dtovat p\u016fj\u010dku a n\u00e1sledn\u011b vypo\u010d\u00edtat \u00faroky. D\u011bkuji za odpov\u011b\u010f. A pros\u00edm samotn\u00e9 za\u00fa\u010dtov\u00e1n\u00ed poskytnut\u00e9 p\u016fj\u010dky s.r.o. jednateli. Kter\u00e9 \u00fa\u010dty pou\u017e\u00edt?<\/button><\/p>\n<div class=\"panel\">\n<p>Pokud se jedn\u00e1 pouze o jednatele \u2013 jako t\u0159et\u00ed osobu v\u016f\u010di s.r.o. \u2013 lze vyu\u017e\u00edt nap\u0159\u00edklad \u00fa\u010det 378 &#8211; Jin\u00e9 pohled\u00e1vky.<\/p>\n<p>Pokud by se jednalo o spole\u010dn\u00edka a jednatele v jedn\u00e9 osob\u011b, je pak vhodn\u00e9 pou\u017e\u00edt \u00fa\u010dty \u00fa\u010dtov\u00e9 skupiny 35 &#8211; Pohled\u00e1vky za spole\u010dn\u00edky.<\/p>\n<p>V p\u0159\u00edpad\u011b \u00farok\u016f je t\u0159eba myslet na ustanoven\u00ed \u00a7 23 odst. 7 ZDP, tj. cena obvykl\u00e1. V\u00fdnosov\u00e9 \u00faroky je pak nutno \u010dasov\u011b z\u00fa\u010dtovat je\u0161t\u011b k 31. 12. 2021. K definici obvykl\u00e9ho \u00faroku se vyjad\u0159uje nap\u0159\u00edklad \u010cNB na tomto odkazu: <a href=\"https:\/\/www.cnb.cz\/cs\/casto-kladene-dotazy\/Co-je-to-obvykly-urok\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.cnb.cz\/cs\/casto-kladene-dotazy\/Co-je-to-obvykly-urok\/<\/a><\/p>\n<p>Jak nad\u00e1le jednatel (fyzick\u00e1 osoba) nalo\u017e\u00ed s pen\u011bzi, ji\u017e z\u0159ejm\u011b nen\u00ed z\u00e1le\u017eitost\u00ed s.r.o.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Dobr\u00fd den, pros\u00edm o zodpov\u011bzen\u00ed: v roce 2019 jsme m\u011bli da\u0148ovou ztr\u00e1tu kterou jsme uplatnili v roce 2020, ov\u0161em ne celou. Mohu zbytek uplatnit v DPPO za rok 2021. D\u011bkuji.<\/button><\/p>\n<div class=\"panel\">\n<p>Ano, da\u0148ovou ztr\u00e1tu lze uplatnit a\u017e v po dobu n\u00e1sleduj\u00edc\u00edch p\u011bti let.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">U majetku po\u0159\u00edzen\u00e9 p\u0159ed rokem 2021 plat\u00ed hranice pro odepisov\u00e1n\u00ed 40 tis. ch\u00e1pu to spr\u00e1vn\u011b?<\/button><\/p>\n<div class=\"panel\">\n<p>U majetku po\u0159\u00edzen\u00e9ho do konce roku 2019 \u2013 plat\u00ed hranice pro da\u0148ov\u00e9 odpisy 40 tis. K\u010d. Pokud byl majetek po\u0159\u00edzen\u00fd od 1. 1. \u2013 31. 12. 2020 \u2013 lze si dle p\u0159echodn\u00fdch ustanoven\u00ed k z\u00e1konu o dan\u00edch z p\u0159\u00edjm\u016f vybrat hranici pro da\u0148ov\u00e9 odepisov\u00e1n\u00ed bu\u010f 40 tis. K\u010d, nebo 80 tis. K\u010d. U majetku po\u0159\u00edzen\u00e9ho od 1. 1. 2021 \u2013 plat\u00ed hranice pro da\u0148ov\u00e9 odpisy \u010d\u00e1stka 80 tis. K\u010d. \u00da\u010detn\u00ed odpisy se \u0159\u00edd\u00ed v\u017edy \u00fa\u010detn\u00ed sm\u011brnic\u00ed dan\u00e9 \u00fa\u010detn\u00ed jednotky, v t\u00e9to oblasti se nic nezm\u011bnilo.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Dobr\u00fd den, kdy\u017e zam\u011bstnan\u00e1 FO od 10\/21 v 11 m\u011bs\u00edc\u016f \u0161la na nemocenskou kter\u00e1 trvala do 02\/2022, m\u00e1 n\u00e1rok na vracen\u00ed zbytku slevu poplatn\u00edka? D\u011bkuji za odpov\u011b\u010f<\/button><\/p>\n<div class=\"panel\">\n<p>Pokud zam\u011bstnanec po\u017e\u00e1d\u00e1 o proveden\u00ed ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b sv\u00e9ho posledn\u00edho zam\u011bstnavatele, nebo si pod\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2021 s\u00e1m, je pravd\u011bpodobn\u00e9, \u017ee mu bude n\u011bjak\u00e1 da\u0148 vr\u00e1cena. To ale pouze za p\u0159edpokladu, \u017ee n\u011bjak\u00e9 dan\u011b v roce 2021 platil, co\u017e u n\u00edzk\u00fdch p\u0159\u00edjm\u016f nemus\u00ed b\u00fdt pravidlem.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Dobr\u00fd den, dostala spole\u010dnost exeku\u010dn\u00ed p\u0159\u00edkaz pro \u00fahradu DPPO, jak spr\u00e1vn\u011b \u00fa\u010dtovat spl\u00e1tky v bance? D\u011bkuji<\/button><\/p>\n<div class=\"panel\">\n<p>Jedn\u00e1 se z\u0159ejm\u011b o nezaplacenou da\u0148 z p\u0159\u00edjm\u016f, kter\u00e1 byla (nebo m\u011bla b\u00fdt) \u00fa\u010dtov\u00e1na prost\u0159ednictv\u00edm \u00fa\u010dtu 341 \u2013 Da\u0148 z p\u0159\u00edjm\u016f. Tak\u017ee byste m\u011bli poni\u017eovat tento z\u00e1vazek, a to z\u00e1pisem 221\/341.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Dobr\u00fd den, jak vy\u0159e\u0161it prodej nemovitosti v hodnot\u011b 5 000 000 K\u010d. Jsme nepl\u00e1tci dan\u011b, nespadne \u00fa\u010detnictv\u00ed do DPH, pokud se jedn\u00e1 o jednu p\u0159\u00edle\u017eitost? J. Kl\u00edmek<\/button><\/p>\n<div class=\"panel\">\n<p>Do obratu pro \u00fa\u010dely povinn\u00e9ho pl\u00e1tcovstv\u00ed DPH se nezapo\u010d\u00edt\u00e1v\u00e1 prodej dlouhodob\u00e9ho majetku, pokud to nen\u00ed obvyklou \u010dinnost\u00ed podnikatele (to by bylo nap\u0159\u00edklad u realitek). V tomto ojedin\u011bl\u00e9m p\u0159\u00edpad\u011b se tedy pl\u00e1tcem z titulu prodeje nemovitost\u00ed nestanete.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">N\u00e1kup vozidla 31.12.2021 m\u00e1me fakturu a p\u0159ed\u00e1vac\u00ed protokol, z\u00e1pis do technick\u00e9ho pr\u016fkazu je 1\/2022. M\u016f\u017eu \u00fa\u010detn\u011b a da\u0148ov\u011b odepisovat za rok 2021? D\u011bkuji<\/button><\/p>\n<div class=\"panel\">\n<p>Pokud se jedn\u00e1 o \u00fapln\u011b nov\u00e9 vozidlo, kter\u00e9 m\u011blo pouze p\u0159evozn\u00ed RPZ, pak m\u016f\u017eete za\u0159adit do u\u017e\u00edv\u00e1n\u00ed je\u0161t\u011b v roce 2021 a za\u010d\u00edt odepisovat. Pokud nem\u011blo p\u0159id\u011bleno pevnou registra\u010dn\u00ed zna\u010dku, pak nebylo v roce 2021 zp\u016fsobil\u00e9 k provozu a nen\u00ed mo\u017en\u00e9 vozidlo za\u0159adit do u\u017e\u00edv\u00e1n\u00ed a za\u010d\u00edt odepisovat. Ani da\u0148ov\u011b, ani \u00fa\u010detn\u011b.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Dopl\u0148uj\u00edc\u00ed dotaz k pau\u0161\u00e1lu na auto &#8211; auto je na \u00fav\u011br, ve VTP je zaps\u00e1n jako vlastn\u00edk \u00fav\u011brov\u00e1 spole\u010dnost, ale provozovatel je s.r.o. &#8211; Ch\u00e1pu dob\u0159e, \u017ee v tomto p\u0159\u00edpad\u011b opravdu s.r.o. nem\u016f\u017ee pou\u017e\u00edt pau\u0161\u00e1l?<\/button><\/p>\n<div class=\"panel\">\n<p>Bohu\u017eel, u auta na \u00fav\u011br nelze vyu\u017e\u00edt pau\u0161\u00e1ln\u00ed v\u00fddaje na dopravu. Nejste ani vlastn\u00edkem a nejedn\u00e1 se ani o auto v n\u00e1jmu.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Dobr\u00fd den, pokud m\u00e1 jednatel jako spole\u010dn\u00edk PO DS a pod\u00e1v\u00e1 DP za sebe jako fyzick\u00e1 osoba mus\u00ed p\u0159es touto DS? D\u011bkuji.MCh<\/button><\/p>\n<div class=\"panel\">\n<p>V tomto p\u0159\u00edpad\u011b m\u00e1 datovou schr\u00e1nku pr\u00e1vnick\u00e1 osoba a jednatel je pouze opr\u00e1vn\u011bnou osobou ke vstupu do DS. Nelze tedy podat jeho vlastn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1 prost\u0159ednictv\u00edm datov\u00e9 schr\u00e1nky s.r.o.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Je pros\u00edm mo\u017en\u00e9 zaslat kompletn\u00ed zad\u00e1n\u00ed dne\u0161n\u00edho p\u0159\u00edkladu a vzorov\u011b vypln\u011bn\u00e9 DAP, resp. prezentaci kter\u00e1 byla k v\u00fdkladu pou\u017eita? jde o to \u017ee v\u00fdklad byl hutn\u00fd a ne v\u0161e bylo mo\u017en\u00e9 zaznamenat do pozn\u00e1mek. D\u011bkuji \ud83d\ude42<\/button><\/p>\n<div class=\"panel\">\n<p>Ano, p\u0159ikl\u00e1d\u00e1me V\u00e1m vypln\u011bn\u00e9 DPPO i prezentaci k tisku.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Dobr\u00fd den, pokud mi vyjde da\u0148 men\u0161\u00ed ne\u017e 200 K\u010d, \u00fa\u010dtuji o n\u00ed?<\/button><\/p>\n<div class=\"panel\">\n<p>Dle \u00a7 38b ZDP se da\u0148 z p\u0159\u00edjm\u016f nebo pen\u00e1le nep\u0159edep\u00ed\u0161e a neplat\u00ed, nep\u0159es\u00e1hne-li 200 K\u010d. Pokud tedy nebude da\u0148 vym\u011b\u0159ena, nen\u00ed d\u016fvod o n\u00ed \u00fa\u010dtovat.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Dobr\u00fd den, dodavatel se ozval v \u00fanoru 2022 s t\u00edm , \u017ee najednou &#8222;objevil&#8220; neuhrazenou fakturu za materi\u00e1l z roku 2018 ve v\u00fd\u0161i 50.000 K\u010d + Dph, celkem 60.500 K\u010d. Tato faktura nen\u00ed v\u016fbec registrov\u00e1na jako do\u0161l\u00e1. Je mo\u017en\u00e9, \u017ee byla ztracena, kopie byla nyn\u00ed zasl\u00e1na. Jak se s v\u011bc\u00ed da\u0148ov\u011b vypo\u0159\u00e1dat?<br><br>Lze zahrnout z\u00e1klad do n\u00e1klad\u016f roku 2021 a DPH vylou\u010dit jako neda\u0148ov\u00fd n\u00e1klad aby nebylo nutn\u00e9 pod\u00e1vat dodate\u010dn\u00e9 p\u0159izn\u00e1n\u00ed k DPH? (je\u0161t\u011b nen\u00ed uzav\u0159en\u00e9 \u00fa\u010detnictv\u00ed 2021) D\u011bkuji<\/button><\/p>\n<div class=\"panel\">\n<p>V podvojn\u00e9m \u00fa\u010detnictv\u00ed je nutno \u00fa\u010dtovat \u010dasov\u011b a v\u011bcn\u011b s dan\u00fdm zda\u0148ovac\u00edm obdob\u00edm. V tomto p\u0159\u00edpad\u011b se bude jednat o neda\u0148ov\u00fd n\u00e1klad (pokud n\u00e1hodou nen\u00ed materi\u00e1l st\u00e1le na sklad\u011b). N\u00e1rok na odpo\u010det DPH z tuzemsk\u00fdch pln\u011bn\u00ed je pouze 3 roky (\u00a7 73 odst. 3 ZDPH &#8211; n\u00e1rok na odpo\u010det dan\u011b nelze uplatnit po uplynut\u00ed lh\u016fty, kter\u00e1 \u010din\u00ed 3 roky. Lh\u016fta pro uplatn\u011bn\u00ed n\u00e1roku na odpo\u010det dan\u011b po\u010dne b\u011b\u017eet prvn\u00edm dnem m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po zda\u0148ovac\u00edm obdob\u00ed, ve kter\u00e9m n\u00e1rok na odpo\u010det dan\u011b vznikl).<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Dobry den, rada bych se jen ujistila &#8211; spolecnost s r. o., miko ucetni jednotka &#8211; pouzivame datovou schranku &#8211; danove priznani odevzdame elektronicky a lhuta je do 1.5.2022?<\/button><\/p>\n<div class=\"panel\">\n<p>Ano, podnikaj\u00edc\u00ed s.r.o. m\u00e1 datovou schr\u00e1nku z\u0159\u00edzenou ze z\u00e1kona, tud\u00ed\u017e pro ni plat\u00ed lh\u016fta pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f a\u017e do 2. 5. 2022 (dne 1. 5. 2022 je st\u00e1tn\u00ed sv\u00e1tek, tud\u00ed\u017e se lh\u016fta posunuje na prvn\u00ed pracovn\u00ed den).<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Mohu po\u017e\u00e1dat finan\u010dn\u00ed \u00fa\u0159ad o zasl\u00e1n\u00ed i z\u00e1v\u011brky za rok 2020? Omlouv\u00e1m se, k minul\u00e9mu dotazu jsem myslela \u017e\u00e1dost finan\u010dn\u00edmu \u00fa\u0159adu o zasl\u00e1n\u00ed z\u00e1v\u011brky za rok 2020 do Sb\u00edrky listin.<\/button><\/p>\n<div class=\"panel\">\n<p>Tato mo\u017enost je pouze pro zda\u0148ovac\u00ed obdob\u00ed, kter\u00e1 zapo\u010dala nejd\u0159\u00edve 1. 1. 2021, tak\u017ee bohu\u017eel to nelze.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">M\u00e1me obchod a ka\u017ed\u00fd rok vykazujeme ztratn\u00e9 z proveden\u00e9 inventury (dle vnit\u0159n\u00edho p\u0159edpisu m\u00e1me ur\u010den\u00e9 ztratn\u00e9 do normy ve v\u00fd\u0161i 1% z obratu), je toto uznateln\u00fd n\u00e1klad firmy?<\/button><\/p>\n<div class=\"panel\">\n<p>Ztratn\u00e9 v maloobchod\u011b \u010d\u00e1ste\u010dn\u011b \u0159e\u0161\u00ed ustanoven\u00ed \u00a7 25 odst. 2 ZDP. Osobn\u011b se domn\u00edv\u00e1m, \u017ee 1% z obratu by bylo obhajiteln\u00e9. Nicm\u00e9n\u011b spr\u00e1vce dan\u011b (F\u00da) m\u016f\u017ee v p\u0159\u00edpad\u011b kontroly posoudit, zda v\u00fd\u0161e stanoven\u00e9 normy odpov\u00edd\u00e1 charakteru \u010dinnosti poplatn\u00edka a obvykl\u00e9 v\u00fd\u0161i norem jin\u00fdch poplatn\u00edk\u016f se shodnou nebo obdobnou \u010dinnost\u00ed, a o zji\u0161t\u011bn\u00fd rozd\u00edl upravit z\u00e1klad dan\u011b.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Dobr\u00fd den, cht\u011bla jsem se zeptat: u osobn\u00edho automobilu v podnik\u00e1n\u00ed pou\u017e\u00edv\u00e1m pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu + d\u00e1le uplat\u0148uji n\u00e1klad za d\u00e1lni\u010dn\u00ed zn\u00e1mku, silni\u010dn\u00ed da\u0148, opravu a garan\u010dn\u00ed prohl\u00eddku vozidla, m\u00e1m to tedy spr\u00e1vn\u011b nebo sm\u00edm pou\u017e\u00edt do n\u00e1klad\u016f pouze ten pau\u0161\u00e1l ve v\u00fd\u0161i 5000,-K\u010d? P\u0159ibylov\u00e1<\/button><\/p>\n<div class=\"panel\">\n<p>V p\u0159\u00edpad\u011b vyu\u017eit\u00ed vozidla 100 % k podnik\u00e1n\u00ed lze uplatnit tak\u00e9 v\u0161echny skute\u010dn\u00e9 v\u00fddaje \/ n\u00e1klady a odpisy ve 100% v\u00fd\u0161i plus pau\u0161\u00e1ln\u00ed v\u00fddaje na dopravu. Naopak mus\u00edte pak ve smyslu \u00a7 25 odst. 1 p\u00edsm. x) ZDP vylou\u010dit z da\u0148ov\u00fdch v\u00fddaj\u016f \/ n\u00e1klad\u016f polo\u017eky typu PHM a parkovn\u00e9ho souvisej\u00edc\u00edho s pracovn\u00ed cestou.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Dobr\u00fd den, uhradila jsme je\u0161t\u011b z\u00e1lohu 15.03.2022, tu si nemohu v p\u0159izn\u00e1n\u00ed r.2021 ode\u010d\u00edst a tud\u00ed\u017e ji nech\u00e1m jako z\u00e1lohu u\u017e na rok 2022? D\u011bkuji.<\/button><\/p>\n<div class=\"panel\">\n<p>Pokud je jedn\u00e1 o z\u00e1lohu splatnou dle p\u0159edpisu z\u00e1loh a\u017e v roce 2022, ta se zapo\u010dte a\u017e na da\u0148ovou povinnost za rok 2022.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Po\u010det zam\u011bsnanc\u016f v tabulce K zahrnuje i pracovn\u00edky na dohodu o proveden\u00ed pr\u00e1ce?<\/button><\/p>\n<div class=\"panel\">\n<p>Jedn\u00e1 se o informa\u010dn\u00ed \u00fadaj pro F\u00da. Vych\u00e1zela bych z ustanoven\u00ed \u00a7 15 vyhl\u00e1\u0161ky \u010d. 518\/2004 Sb., ve kter\u00e9 je stanoveno, \u017ee do pr\u016fm\u011brn\u00e9ho ro\u010dn\u00edho p\u0159epo\u010dten\u00e9ho po\u010dtu zam\u011bstnanc\u016f se zapo\u010d\u00edt\u00e1vaj\u00ed pouze zam\u011bstnanci v pracovn\u00edm pom\u011bru (nejde tedy o zam\u011bstnance na DPP ani na DP\u010c).<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Pokud jsem nakoupila stroj 150 000 v roce 2021, ale do u\u017e\u00edv\u00e1n\u00ed p\u016fjde a\u017e v roce 2022 v b\u0159eznu. Prom\u00edtne se to ji\u017e v roce 2021? Mus\u00edm ho za\u0159adit v 2021?<\/button><\/p>\n<div class=\"panel\">\n<p>Dlouhodob\u00fd majetek lze za\u0159adit do u\u017e\u00edv\u00e1n\u00ed a\u017e po spln\u011bn\u00ed v\u0161ech z\u00e1konn\u00fdch po\u017eadavk\u016f. Jeden z nich je, \u017ee stroj by musel b\u00fdt zprovozn\u011bn, tak aby plnil sv\u00e9 funkce. Ve va\u0161em p\u0159\u00edpad\u011b to tedy spln\u011bno nebylo, stroj a souvisej\u00edc\u00ed v\u00fddaje \/ n\u00e1klady nech\u00e1te na \u00fa\u010dtu 042 &#8211; Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku. A\u017e po za\u0159azen\u00ed do u\u017e\u00edv\u00e1n\u00ed spust\u00edte \u00fa\u010detn\u00ed odpisy a tak\u00e9 a\u017e v roce 2022 bude mo\u017eno stroj da\u0148ov\u011b odepisovat.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Mus\u00edm \u010dasov\u011b rozli\u0161ovat i mal\u00e9 \u010d\u00e1stky? Jak\u00e1 je hranice v\u00fdznamnosti t\u011bchto \u010d\u00e1stek? Moc d\u011bkuji za odpov\u011b\u010f<\/button><\/p>\n<div class=\"panel\">\n<p>Hranici v\u00fdznamnosti si mus\u00ed ka\u017ed\u00e1 \u00fa\u010detn\u00ed jednotka stanovit sama ve sv\u00e9 vnitropodnikov\u00e9 sm\u011brnici. K t\u00e9to problematice najdete tak\u00e9 vyj\u00e1d\u0159en\u00ed GF\u0158 v Pokynu D-22 k \u00a7 23 odst. 2 ZDP. Pokud se tedy jedn\u00e1 u dan\u00e9 \u00fa\u010detn\u00ed jednotky o nev\u00fdznamn\u00e9 \u010d\u00e1stky, pravideln\u011b se opakuj\u00edc\u00ed \u010d\u00e1stky \u2013 lze vyu\u017e\u00edt toto ustanoven\u00ed (a\u017e na ur\u010dit\u00e9 v\u00fdjimky) a tyto polo\u017eky \u010dasov\u011b nerozli\u0161ovat. V\u00edce k t\u00e9to problematice naleznete tak\u00e9 v \u010c\u00daS \u010d. 017 \u2013 Z\u00fa\u010dtovac\u00ed vztahy nebo v \u010c\u00daS \u010d. 019 \u2013 N\u00e1klady a v\u00fdnosy.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Jak posoudit zda da\u0148ov\u00fd \u010di neda\u0148ov\u00fd v\u00fddaj &#8211; p\u0159i kontrole OSSZ dom\u011b\u0159en\u00ed soc. poj. za m\u011bs\u00edc, kdy byla sleva na poji\u0161t\u011bn\u00ed p\u0159i koronaviru neopr\u00e1vn\u011bn\u011b uplatn\u011bna. Jedn\u00e1 se o poji\u0161t\u011bn\u00ed ne o pen\u00e1le, zda za\u00fa\u010dtovat na poji\u0161t\u011bn\u00ed(336,resp.524) \u010di neda\u0148ov\u00fd v\u00fddaj. d\u011bkuji<\/button><\/p>\n<div class=\"panel\">\n<p>Pokud se jedn\u00e1 o dom\u011b\u0159en\u00e9 pojistn\u00e9, kter\u00e9 m\u011bl hradit zam\u011bstnavatel za zam\u011bstnance ze sv\u00fdch zdroj\u016f, budete \u00fa\u010dtovat z\u00e1pisem 524\/336. Pozor ale, pokud toto pojistn\u00e9 nebylo odvedeno do 31. 1. 2022 je nutn\u00e9 v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed zv\u00fd\u0161it z\u00e1klad dan\u011b o takto neuhrazen\u00e9 pojistn\u00e9.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Pokud byla Datov\u00e1 schr\u00e1nka u OSV\u010c dobrovoln\u011b, je posledn\u00ed term\u00edn pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed tak\u00e9 2.5.2022?<\/button><\/p>\n<div class=\"panel\">\n<p>Dobr\u00fd den, pokud poplatn\u00edk nem\u00e1 zplnomocn\u011bn\u00e9ho da\u0148ov\u00e9ho poradce \u010di advok\u00e1ta, tak posledn\u00ed term\u00edn je i pro fyzick\u00e9 osoby do 2. 5. 2022. Term\u00edn lze d\u00e1le prodlou\u017eit jen na z\u00e1klad\u011b zpoplatn\u011bn\u00e9 p\u00edsemn\u00e9 \u017e\u00e1dosti na F\u00da, nebo v p\u0159\u00edpad\u011b, \u017ee by poplatn\u00edkovi plynuly i p\u0159\u00edjmy ze zahrani\u010d\u00ed viz \u00a7 36 odst. 4 da\u0148ov\u00e9ho \u0159\u00e1du.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Dobr\u00fd den, t\u00fdk\u00e1 se term\u00edn 2.5.2022 p\u0159i elektronick\u00e9m pod\u00e1n\u00ed tak\u00e9 fyzick\u00fdch osob? Moc d\u011bkuji za odpov\u011b\u010f<\/button><\/p>\n<div class=\"panel\">\n<p>Ano, viz p\u0159ilo\u017een\u00e1 tabulka (da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed je pod\u00e1no elektronicky \u2013 dobrovoln\u011b).<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Ot\u00e1zka k term\u00ednu pod\u00e1n\u00ed DP &#8211; pan\u00ed Dole\u017eelov\u00e1 \u0159ekla, \u017ee pokud m\u00e1m datovou schr\u00e1nku ze z\u00e1kona, pod\u00e1v\u00e1m k 2.5.2022 &#8211; ale co kdy\u017e m\u00e1m plnou moc od klienta a pod\u00e1v\u00e1m elektronicky p\u0159es moj\u00ed datovou schr\u00e1nku? Jak\u00fd je pro m\u00e9ho klienta term\u00edn?<\/button><\/p>\n<div class=\"panel\">\n<p>Pokud je pod\u00e1n\u00ed u\u010din\u011bno elektronicky, pak je mo\u017en\u00e9 podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a\u017e do 2. 5. 2022. Rozhoduj\u00edc\u00ed se elektronick\u00e1 forma.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Dobr\u00fd den, bude m\u00edt povinnou DS i osoba, kter\u00e1 jen pronaj\u00edm\u00e1 nemovitost? a pak u\u017e nic nem\u00e1 &#8211; nap\u0159.d\u016fchodce.D\u011bkuji.<\/button><\/p>\n<div class=\"panel\">\n<p>Dobr\u00fd den, jak bude zn\u00edt kone\u010dn\u00e9 zn\u011bn\u00ed z\u00e1kona, zat\u00edm nev\u00edme. Doporu\u010duji si hl\u00eddat legislativu, nebo na\u0161e novinky na blogu Money S3. Budeme se sna\u017eit V\u00e1s pr\u016fb\u011b\u017en\u011b informovat.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Dobr\u00fd den, popros\u00edm o V\u00e1\u0161 n\u00e1zor na uplatn\u011bn\u00ed 1\/2 odpis\u016f u majetku vy\u0159azen\u00e9ho k 1.1. D\u011bkuji.<\/button><\/p>\n<div class=\"panel\">\n<p>Dle m\u00e9ho n\u00e1zoru ano. Viz \u00a7 26 odst. 7 p\u00edsm. a) ZDP: \u201eOdpis pouze ve v\u00fd\u0161i jedn\u00e9 poloviny ro\u010dn\u00edho odpisu vypo\u010dten\u00e9ho podle \u00a7 31 a 32 lze uplatnit z hmotn\u00e9ho majetku evidovan\u00e9ho u poplatn\u00edka na po\u010d\u00e1tku p\u0159\u00edslu\u0161n\u00e9ho zda\u0148ovac\u00edho obdob\u00ed\u201c.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Dobr\u00fd den, do kter\u00e9 p\u0159\u00edlohy DPPO zad\u00e1m pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu 60000? Jedn\u00e1 se o \u0159\u00e1dek 162<\/button><\/p>\n<div class=\"panel\">\n<p>Ano, jedn\u00e1 se o \u0159\u00e1dek 162 (v pou\u010den\u00ed k DPPO je tento \u0159\u00e1dek tak\u00e9 doporu\u010den). Nicm\u00e9n\u011b, ani \u0159\u00e1dek 112 by nebyl \u0161patn\u011b \u2013 v souladu se zn\u011bn\u00edm \u00a7 23 odst. 3 p\u00edsm. c) bod 2 ZDP (\u010d\u00e1stky nezahrnut\u00e9 do v\u00fddaj\u016f (n\u00e1klad\u016f), kter\u00e9 lze podle tohoto z\u00e1kona do v\u00fddaj\u016f (n\u00e1klad\u016f) zahrnout).<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Dobr\u00fd den, lze mezi man\u017eely p\u0159ev\u00e9st kapit\u00e1lov\u00fd p\u0159\u00edjem nebo dary? D\u011bkuji Chv\u00e1talov\u00e1. Ale to je sp\u00ed\u0161 na fyzickou osobu \ud83d\ude41 Je\u0161t\u011b jednou d\u011bkuji, Chv\u00e1talov\u00e1<\/button><\/p>\n<div class=\"panel\">\n<p>U fyzick\u00fdch osob \u0159e\u0161\u00ed kapit\u00e1lov\u00e9 p\u0159\u00edjmy \u00a7 8 ZDP. Ten ve sv\u00e9m odstavci 8 stanov\u00ed: \u201eJedn\u00e1-li se o p\u0159\u00edjem podle odstavce 1 nebo odstavce 2 plynouc\u00ed do spole\u010dn\u00e9ho jm\u011bn\u00ed man\u017eel\u016f ze zdroje, kter\u00fd je vlo\u017een do obchodn\u00edho majetku jednoho z man\u017eel\u016f, zda\u0148uje se jen u tohoto man\u017eela. Jedn\u00e1-li se o p\u0159\u00edjem podle odstavce 1 nebo 2 plynouc\u00ed do spole\u010dn\u00e9ho jm\u011bn\u00ed man\u017eel\u016f ze zdroje, kter\u00fd nen\u00ed vlo\u017een do obchodn\u00edho majetku \u017e\u00e1dn\u00e9ho z man\u017eel\u016f, zda\u0148uje se jen u jednoho z nich.\u201c<\/p>\n<p>Dary u fyzick\u00fdch osob \u0159e\u0161\u00ed \u00a7 15 ZDP. V odstavci 1 stanov\u00ed: \u201ePoskytnou-li bez\u00faplatn\u00e9 pln\u011bn\u00ed man\u017eel\u00e9 ze spole\u010dn\u00e9ho jm\u011bn\u00ed man\u017eel\u016f, m\u016f\u017ee odpo\u010det uplatnit jeden z nich nebo oba pom\u011brnou \u010d\u00e1st\u00ed\u201c.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">testy, respir\u00e1tory &#8211; covid na 527 &#8211; v\u0161e do n\u00e1klad\u016f . lze \u017e\u00e1dat v roce 2022 o 60 K\u010d. <\/button><\/p>\n<div class=\"panel\">\n<p>Pokud byly zam\u011bstnanci testov\u00e1n\u00ed v souladu se z\u00e1kon\u00edkem pr\u00e1ce, pak se jedn\u00e1 o da\u0148ov\u011b \u00fa\u010dinn\u00fd n\u00e1klad zam\u011bstnavatele a je mo\u017en\u00e9 \u00fa\u010dtovat prost\u0159ednictv\u00edm \u00fa\u010dtu 527 &#8211; Z\u00e1konn\u00e9 soci\u00e1ln\u00ed n\u00e1klady. Jestli\u017ee budete \u017e\u00e1dat o proplacen\u00ed n\u00e1klad\u016f, nezapome\u0148te do roku 2021 z\u00fa\u010dtovat tak\u00e9 tento v\u00fdnos, nap\u0159\u00edklad prost\u0159ednictv\u00edm \u00fa\u010dtu 648 &#8211; Ostatn\u00ed provozn\u00ed v\u00fdnosy.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">Sro u\u017e\u00edv\u00e1 dle n\u00e1jemn\u00ed smlouvy m\u00edstnosti v dom\u011b spole\u010dn\u00edka, za kter\u00e9 odv\u00e1d\u00ed n\u00e1jemn\u00e9 v\u010detn\u011b energi\u00ed. Po vy\u00fa\u010dtov\u00e1n\u00ed dodavatel\u016f energi\u00ed zji\u0161t\u011bn p\u0159eplatek. Jak v \u00fa\u010detnictv\u00ed sn\u00ed\u017eit n\u00e1klady tak, aby odpov\u00eddaly skute\u010dnosti? (pros\u00edm o rozpis \u00fa\u010dtov\u00e1n\u00ed, jsem za\u010d\u00e1te\u010dn\u00edk). Pro up\u0159esn\u011bn\u00ed p\u0159edchoz\u00edho dotazu: (\u00fa\u010dtov\u00e1no m\u011bs\u00ed\u010dn\u011b p\u0159edpis 518\/321, platba 321\/221). Up\u0159es\u0148uji, nejednalo se o z\u00e1lohy, ve smlouv\u011b je sjedn\u00e1na cel\u00e1 \u010d\u00e1stka n\u00e1jemn\u00e9ho v\u010detn\u011b energi\u00ed. \u0158e\u0161it to tedy a\u017e v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed?<\/button><\/p>\n<div class=\"panel\">\n<p>V prvn\u00ed \u0159ad\u011b je t\u0159eba vych\u00e1zet ze smlouvy. Jedn\u00e1 se o n\u00e1jem v\u010detn\u011b pau\u0161\u00e1lu na energie? Je stanovena zvl\u00e1\u0161\u0165 cena za n\u00e1jem (\u00fa\u010det 518) a zvl\u00e1\u0161\u0165 za energie? Jsou energie stanoveny pau\u0161\u00e1lem, nebo maj\u00ed b\u00fdt v\u017edy po skon\u010den\u00ed roku vy\u00fa\u010dtov\u00e1ny? Pokud je pevn\u00fd pau\u0161\u00e1l, pak by to byl \u00fa\u010det 502 \u2013 Spot\u0159eba energie. Pokud to m\u00e1 charakter z\u00e1loh, pak \u00fa\u010det 314 \u2013 Poskytnut\u00e9 z\u00e1lohy. Pokud pak zn\u00e1m do data z\u00e1v\u011brky skute\u010dnou v\u00fd\u0161i spot\u0159eby energi\u00ed z\u00fa\u010dtujete intern\u00edm dokladem k datu 31.12 .2021 skute\u010dnou spot\u0159ebu z\u00e1pisem 502\/383. Pokud nezn\u00e1m p\u0159esnou v\u00fd\u0161i, ud\u011bl\u00e1m odhad z\u00e1pisem 502\/389. Pokud je ale ve smlouv\u011b jedna \u010d\u00e1stka za v\u0161e, tak jak uv\u00e1d\u00edte, pak z\u0159ejm\u011b nen\u00ed po skon\u010den\u00ed roku co vy\u00fa\u010dtov\u00e1vat a t\u00edm p\u00e1dem ani nijak \u00fa\u010dtovat.<\/p>\n<\/div>\n<p><button class=\"faq-accordion\">odeps\u00e1n\u00ed pohled\u00e1vky z minul\u00fdch let bez konkurzu<\/button><\/p>\n<div class=\"panel\">\n<p>Da\u0148ov\u00fd odpis pohled\u00e1vek \u0159e\u0161\u00ed \u00a7 24 odst. 2 p\u00edsm. y) ZDP. Pokud je pohled\u00e1vka ji\u017e proml\u010dena, nelze da\u0148ov\u011b uplatnit ani ta \u010d\u00e1st, na kterou by byly vytvo\u0159eny z\u00e1konn\u00e9 opravn\u00e9 polo\u017eky. Odpis provedete prost\u0159ednictv\u00edm \u00fa\u010dtu 546 \u2013 Odpis pohled\u00e1vky. Pak je vhodn\u00e9 v\u00e9st takto odepsan\u00e9 pohled\u00e1vky v podrozvahov\u00e9 evidenci, nebo v jin\u00e9 evidenci.<\/p>\n<\/div>\n\n\n<p><strong>St\u00e1hn\u011bte si podklady, kter\u00e9 se v\u00e1m budou hodit p\u0159i vypl\u0148ov\u00e1n\u00ed a pod\u00e1v\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed p\u0159es port\u00e1l&nbsp;<a href=\"http:\/\/mojedane.cz\/\" target=\"_blank\" rel=\"noreferrer noopener\">mojedane.cz<\/a>. Podklady pou\u017eijete b\u011bhem&nbsp;<a href=\"https:\/\/money.cz\/danove-priznani-po\/\">webin\u00e1\u0159e<\/a>, kter\u00fd jsme k&nbsp;tomuto t\u00e9matu pro v\u00e1s p\u0159ipravili.<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Cestovni-nahrady-2022.pdf\">Cestovn\u00ed n\u00e1hrady 2022<\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Cestovni-nahrady-2022.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/ZAMESTNANECKE-BENEFITY-Tabulka-2021-DPPOxDPFOxZPxSP-1.pdf\">Zam\u011bstnaneck\u00e9 benefity<\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/ZAMESTNANECKE-BENEFITY-Tabulka-2021-DPPOxDPFOxZPxSP-1.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/ZALOHY-NA-DAN-Z-PRIJMU-2021-1.pdf\">Z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f 2021<\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/ZALOHY-NA-DAN-Z-PRIJMU-2021-1.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/POMUCKA-RADKY-DPPO-PROTIPOLOZKY-1.pdf\">Pom\u016fcka &#8211; DPPO &#8211; Protipolo\u017eky <\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/POMUCKA-RADKY-DPPO-PROTIPOLOZKY-1.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/POMUCKA-DPPO-RADEK-PO-RADKU-2021-1.pdf\">Pom\u016fcka &#8211; DPPO &#8211; \u0158\u00e1dek po \u0159\u00e1dku<\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/POMUCKA-DPPO-RADEK-PO-RADKU-2021-1.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Mojedane-letak-DIS-vs-DISplus-1.pdf\">Mojedan\u011b let\u00e1k &#8211; DIS vs. DIS+<\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Mojedane-letak-DIS-vs-DISplus-1.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Informace-MANKO-par77-DPH-1.pdf\">Informace MANKO<\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Informace-MANKO-par77-DPH-1.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Karta-majetku_pocitac-1.pdf\">Karta majetku &#8211; po\u010d\u00edta\u010d<\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Karta-majetku_pocitac-1.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Karta-majetku_stroj-1.pdf\">Karta majetku &#8211; stroj<\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Karta-majetku_stroj-1.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Karta-majetku_toyota-1.pdf\">Karta majetku &#8211; Toyota<\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Karta-majetku_toyota-1.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Financni-zpravodaj-TERMINY-2022-1.pdf\">Finan\u010dn\u00ed zpravodaj &#8211; term\u00edny 2022<\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Financni-zpravodaj-TERMINY-2022-1.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Dary-30-procent-Zakon-39-2021-1.pdf\">Dary 30 procent &#8211; Z\u00e1kon 39<\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Dary-30-procent-Zakon-39-2021-1.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/DPPO-VSTUPNI-DATA-SRO-2021-1.pdf\">DPPO &#8211; vstupn\u00ed data s.r.o. 2021<\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/DPPO-VSTUPNI-DATA-SRO-2021-1.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Lhuty-podani-DAP-za-rok-2021.pdf\">Lh\u016fty pod\u00e1n\u00ed DAP za rok 2021<\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Lhuty-podani-DAP-za-rok-2021.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Tisk-DPPO-2021.pdf\">P\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Tisk-DPPO-2021.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Tisk-DPPO-platba.pdf\">DPPO &#8211; platba<\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/Tisk-DPPO-platba.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/DPPO-PRIZNANI-2021-MONEY-S3-barevna.pdf\">Sestaven\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob za rok 2021<\/a><a href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/DPPO-PRIZNANI-2021-MONEY-S3-barevna.pdf\" class=\"wp-block-file__button\" download>St\u00e1hnout<\/a><\/div>\n\n\n\n<style>\n.wp-block-file .wp-block-file__button {\nbackground-color: #1B2140;\n}\n\n.wp-block-file .wp-block-file__button:before {\n    content: \"f1c1\";\n    font-family: \"Font Awesome 5 Free\";\n    font-weight: 900;\n    margin-right:8px;\n}\n\n<\/style>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159ipravili jsme pro v\u00e1s odpov\u011bdi na dotazy, kter\u00e9 jste n\u00e1m polo\u017eili b\u011bhem webin\u00e1\u0159e. Dobr\u00fd den, m\u00e1m dotaz ohledn\u011b poskytnut\u00e9 p\u016fj\u010dky jednateli s.r.o. (s.r.o. poskytne p\u016fj\u010dku &#8230;<\/p>\n","protected":false},"author":2,"featured_media":4312,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[30,4],"tags":[],"class_list":["post-4311","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuality","category-novinky-z-money"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4311","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=4311"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4311\/revisions"}],"predecessor-version":[{"id":6131,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4311\/revisions\/6131"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4312"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}