{"id":439,"date":"2015-02-24T22:00:00","date_gmt":"2015-02-24T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/informace-financni-spravy-cr-elektronickym-podanim\/"},"modified":"2023-02-01T15:09:58","modified_gmt":"2023-02-01T14:09:58","slug":"informace-financni-spravy-cr-elektronickym-podanim","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/informace-financni-spravy-cr-elektronickym-podanim\/","title":{"rendered":"Informace Finan\u010dn\u00ed spr\u00e1vy \u010cR k elektronick\u00fdm pod\u00e1n\u00edm"},"content":{"rendered":"

Od leto\u0161n\u00edho roku plat\u00ed nov\u00e1 a ne \u00fapln\u011b jednozna\u010dn\u00e1 pr\u00e1vn\u00ed \u00faprava pro elektronick\u00e1 pod\u00e1n\u00ed pro vybran\u00e9 da\u0148ov\u00e9 subjekty.<\/strong><\/p>\n

<\/p>\n

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

24. \u00fanora byla na webu Finan\u010dn\u00ed zpr\u00e1vy \u010cR zve\u0159ejn\u011bna informace, t\u00fdkaj\u00edc\u00ed se nov\u00e9 povinnosti pod\u00e1vat ur\u010dit\u00e1 pod\u00e1n\u00ed pouze elektronickou cestou. Nejprve si p\u0159ipome\u0148me, kter\u00fdch subjekt\u016f se tato problematika t\u00fdk\u00e1 a o jakou povinnost se jedn\u00e1. <\/p>\n

Vybran\u00e9 subjekty<\/h2>\n

Da\u0148ov\u00fd \u0159\u00e1d (d\u00e1le jen \u201eD\u0158\u201c) od 1. ledna 2015 stanov\u00ed, \u017ee m\u00e1-li da\u0148ov\u00fd subjekt nebo jeho z\u00e1stupce zp\u0159\u00edstupn\u011bnu datovou schr\u00e1nku nebo z\u00e1konem ulo\u017eenou povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem (d\u00e1le jen \u201evybran\u00e9 subjekty\u201c), je povinen ur\u010dit\u00e1 pod\u00e1n\u00ed u\u010dinit pouze datovou zpr\u00e1vou<\/strong> ve form\u00e1tu a struktu\u0159e zve\u0159ejn\u011bn\u00e9 spr\u00e1vcem dan\u011b odeslanou zp\u016fsobem uveden\u00fdm v \u00a7 71 odst. 1 D\u0158.<\/p>\n

Vybran\u00e1 pod\u00e1n\u00ed<\/h2>\n

Vybran\u00e9 subjekty maj\u00ed povinnost pod\u00e1vat pouze datovou zpr\u00e1vou<\/strong> tato pod\u00e1n\u00ed:<\/p>\n

    \n
  • p\u0159ihl\u00e1\u0161ku k registraci,<\/li>\n
  • ozn\u00e1men\u00ed o zm\u011bn\u011b registra\u010dn\u00edch \u00fadaj\u016f,<\/li>\n
  • \u0159\u00e1dn\u00e9 da\u0148ov\u00e9 tvrzen\u00ed,<\/li>\n
  • dodate\u010dn\u00e9 da\u0148ov\u00e9 tvrzen\u00ed.<\/li>\n<\/ul>\n

    Vybran\u00e9 subjekty tedy nemohou tato pod\u00e1n\u00ed \u010dinit ani p\u00edsemn\u011b ani \u00fastn\u011b do protokolu. Pokud by tak u\u010dinily, budou sankcionov\u00e1ni pokutou ve v\u00fd\u0161i 2 000 K\u010d! Pokuta je splatn\u00e1 do 30 dn\u016f ode dne ozn\u00e1men\u00ed platebn\u00edho v\u00fdm\u011bru, j\u00edm\u017e je stanovena.<\/p>\n

    Zp\u016fsob odesl\u00e1n\u00ed datov\u00e9 zpr\u00e1vy<\/h2>\n

    Datovou zpr\u00e1vu lze podle \u00a7 71 odst. 1 D\u0158 odeslat n\u00e1sleduj\u00edc\u00edmi zp\u016fsoby:<\/p>\n

      \n
    • podepsanou uzn\u00e1van\u00fdm elektronick\u00fdm podpisem,<\/li>\n
    • odeslanou prost\u0159ednictv\u00edm datov\u00e9 schr\u00e1nky, nebo<\/li>\n
    • s ov\u011b\u0159enou identitou podatele zp\u016fsobem, kter\u00fdm se lze p\u0159ihl\u00e1sit do jeho datov\u00e9 schr\u00e1nky.<\/li>\n<\/ul>\n

      Informace Finan\u010dn\u00ed spr\u00e1vy \u010cR (d\u00e1le jen \u201eInformace\u201c)<\/h2>\n

      Ve zve\u0159ejn\u011bn\u00e9 Informaci je uvedeno, \u017ee rok 2015 je pova\u017eov\u00e1n za \u201ep\u0159echodn\u00e9 obdob\u00ed\u201c, kdy lze \u010dinit vybran\u00e1 pod\u00e1n\u00ed u vybran\u00fdch subjekt\u016f krom\u011b zp\u016fsobu uveden\u00e9ho v \u00a7 71 odst. 1 D\u0158, tak\u00e9 podle ustanoven\u00ed \u00a7 71 odst. 3 D\u0158 \u2013 tzv. e-tiskopisem. <\/p>\n

      V \u00a7 71 odst. 3 D\u0158 je stanovena pr\u00e1vn\u00ed fikce pod\u00e1n\u00ed. D\u0158 stanov\u00ed, \u017ee pr\u00e1vn\u00ed \u00fa\u010dinky pod\u00e1n\u00ed m\u00e1 \u00fakon u\u010din\u011bn\u00fd v\u016f\u010di spr\u00e1vci dan\u011b za pou\u017eit\u00ed datov\u00e9 zpr\u00e1vy bez uzn\u00e1van\u00e9ho elektronick\u00e9ho podpisu nebo za pou\u017eit\u00ed jin\u00fdch p\u0159enosov\u00fdch technik, kter\u00e9 je spr\u00e1vce dan\u011b zp\u016fsobil\u00fd p\u0159ijmout, pokud je toto pod\u00e1n\u00ed do 5 dn\u016f ode dne, kdy do\u0161lo spr\u00e1vci dan\u011b, potvrzeno nebo opakov\u00e1no zp\u016fsobem uveden\u00fdm v \u00a7 71 odst. 1 D\u0158 (tzn. p\u00edsemn\u011b, \u00fastn\u011b \u010di autorizovanou datovou zpr\u00e1vou)<\/strong>.<\/p>\n

      V Informaci je uvedeno:<\/p>\n

      \u201eS ohledem na to, \u017ee se jedn\u00e1 o nov\u00fd p\u0159\u00edstup v r\u00e1mci povinnosti \u010dinit pod\u00e1n\u00ed elektronicky, bude Finan\u010dn\u00ed spr\u00e1va \u010cR, s ohledem na z\u00e1kladn\u00ed z\u00e1sady spr\u00e1vy dan\u00ed, zejm\u00e9na z\u00e1sady p\u0159im\u011b\u0159enosti, spolupr\u00e1ce a vst\u0159\u00edcnosti, po p\u0159echodn\u00e9 obdob\u00ed roku 2015 (tj. pro pod\u00e1n\u00ed u\u010din\u011bn\u00e1 v obdob\u00ed od 1. 1. 2015 do 31. 12. 2015)<\/strong> akceptovat pro spln\u011bn\u00ed povinnosti \u010dinit pod\u00e1n\u00ed elektronicky podle \u00a7 72 odst. 4 da\u0148ov\u00e9ho \u0159\u00e1du i pod\u00e1n\u00ed, u\u010din\u011bn\u00e1 postupem podle \u00a7 71 odst. 3 da\u0148ov\u00e9ho \u0159\u00e1du<\/strong>. To v\u0161e za p\u0159edpokladu, \u017ee pod\u00e1n\u00ed u\u010din\u011bn\u00e9 postupem podle \u00a7 71 odst. 3 da\u0148ov\u00e9ho \u0159\u00e1du m\u00e1 podobu datov\u00e9 zpr\u00e1vy ve form\u00e1tu a struktu\u0159e zve\u0159ejn\u011bn\u00e9 spr\u00e1vcem dan\u011b a tato datov\u00e1 zpr\u00e1va je v z\u00e1konn\u00e9 lh\u016ft\u011b potvrzena n\u011bkter\u00fdm ze zp\u016fsob\u016f uveden\u00fdch v \u00a7 71 odst. 1 da\u0148ov\u00e9ho \u0159\u00e1du<\/strong>.\u201c<\/em><\/p>\n

      Vznik\u00e1 ot\u00e1zka, zda m\u00edsto tohoto postupu, by nebylo vhodn\u011bj\u0161\u00ed aplikovat ustanoven\u00ed \u00a7 260 D\u0158, kter\u00e9 zmoc\u0148uje ministra financ\u00ed prominout da\u0148 a p\u0159\u00edslu\u0161enstv\u00ed mj. z d\u016fvodu nesrovnalost\u00ed v da\u0148ov\u00fdch p\u0159edpisech. Po prostudov\u00e1n\u00ed Informace lze konstatovat, \u017ee Finan\u010dn\u00ed spr\u00e1va \u010cR sice u\u010dinila vst\u0159\u00edcn\u00fd krok k da\u0148ov\u00fdm subjekt\u016fm, nicm\u00e9n\u011b odborn\u00e1 ve\u0159ejnost o\u010dek\u00e1vala od zve\u0159ejn\u011bn\u00e9 Informace podstatn\u011b v\u00edce v praxi pou\u017eiteln\u00fdch z\u00e1v\u011br\u016f. <\/p>\n","protected":false},"excerpt":{"rendered":"

      Od leto\u0161n\u00edho roku plat\u00ed nov\u00e1 a ne \u00fapln\u011b jednozna\u010dn\u00e1 pr\u00e1vn\u00ed \u00faprava pro elektronick\u00e1 pod\u00e1n\u00ed pro vybran\u00e9 da\u0148ov\u00e9 subjekty.<\/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-439","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\/439","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=439"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/439\/revisions"}],"predecessor-version":[{"id":5429,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/439\/revisions\/5429"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}