{"id":4418,"date":"2022-04-21T06:00:00","date_gmt":"2022-04-21T06:00:00","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/lhuty-pro-podani-priznani-v-praktickych-pripadech\/"},"modified":"2023-02-01T15:05:29","modified_gmt":"2023-02-01T14:05:29","slug":"lhuty-pro-podani-priznani-v-praktickych-pripadech","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/lhuty-pro-podani-priznani-v-praktickych-pripadech\/","title":{"rendered":"Lh\u016fty pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed v praktick\u00fdch p\u0159\u00edpadech"},"content":{"rendered":"<p>Za p\u0159edpokladu, \u017ee je zda\u0148ovac\u00edm obdob\u00edm kalend\u00e1\u0159n\u00ed rok, pak je da\u0148ov\u00fdm \u0159\u00e1dem stanovena lh\u016fta pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f na 1. dubna. Lh\u016ftu pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed lze v\u0161ak prodlou\u017eit.<\/p>\n<p>Novela da\u0148ov\u00e9ho \u0159\u00e1du ponechala beze zm\u011bny tzv. \u201cz\u00e1kladn\u00ed lh\u016ftu\u201d pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed, kter\u00e1 je stanovena na 3 m\u011bs\u00edce po uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed. Pokud je tedy zda\u0148ovac\u00edm obdob\u00edm kalend\u00e1\u0159n\u00ed rok, pak je lh\u016fta pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed stanovena na 1. dubna.<\/p>\n<h2>P\u0159\u00edklad \u010d. 1<\/h2>\n<p><em>Pan\u00ed Klad\u00edvkov\u00e1 inkasovala v roce 2021 p\u0159\u00edjmy ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti. Jej\u00edm zda\u0148ovac\u00edm obdob\u00edm je kalend\u00e1\u0159n\u00ed rok. <\/em><\/p>\n<p><em>Pan\u00ed Klad\u00edvkov\u00e1 je povinna podat p\u0159izn\u00e1n\u00ed nejpozd\u011bji do 1. dubna 2022.<\/em><\/p>\n<p>S novelou da\u0148ov\u00e9ho \u0159\u00e1du v\u0161ak k do\u0161lo ke zm\u011bn\u00e1m u prodlou\u017een\u00ed lh\u016fty pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f. Nov\u011b je mo\u017en\u00e9 lh\u016ftu prodlou\u017eit na 4 m\u011bs\u00edce po uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed, za p\u0159edpokladu, \u017ee p\u0159izn\u00e1n\u00ed nebylo pod\u00e1no v z\u00e1kladn\u00ed lh\u016ft\u011b tj. do 3 m\u011bs\u00edc\u016f po uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed a z\u00e1rove\u0148 bylo p\u0159izn\u00e1n\u00ed n\u00e1sledn\u011b odesl\u00e1no elektronicky nap\u0159. z datov\u00e9 schr\u00e1nky da\u0148ov\u00e9ho subjektu.<\/p>\n<h2>P\u0159\u00edklad \u010d. 2<\/h2>\n<p><em>Pan\u00ed Klad\u00edvkov\u00e1 inkasovala v roce 2021 p\u0159\u00edjmy ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti Zda\u0148ovac\u00edm obdob\u00edm pan\u00ed Klad\u00edvkov\u00e9 je kalend\u00e1\u0159n\u00ed rok. <\/em><\/p>\n<p><em>Pan\u00ed Klad\u00edvkov\u00e1 v\u0161ak nest\u00edh\u00e1 podat p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f v z\u00e1kladn\u00ed 3 m\u011bs\u00ed\u010dn\u00ed lh\u016ft\u011b pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed, a tud\u00ed\u017e se rozhodla, \u017ee vyu\u017eije mo\u017enosti prodlou\u017een\u00ed lh\u016fty na 4 m\u011bs\u00edce t\u00edm, \u017ee ode\u0161le p\u0159izn\u00e1n\u00ed z jej\u00ed datov\u00e9 schr\u00e1nky v pr\u016fb\u011bhu dubna 2022. <\/em><\/p>\n<p><em>V takov\u00e9m p\u0159\u00edpad\u011b doch\u00e1z\u00ed k prodlou\u017een\u00ed lh\u016fty na 4 m\u011bs\u00edce po uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed tj. do 2. kv\u011btna 2022. V p\u0159\u00edpad\u011b, \u017ee je p\u0159izn\u00e1n\u00ed pod\u00e1no z datov\u00e9 schr\u00e1nky pan\u00ed Klad\u00edvkov\u00e9 do 2. kv\u011btna 2022 nehroz\u00ed j\u00ed ud\u011blen\u00ed jak\u00e9koliv pokuty ze strany finan\u010dn\u00edho \u00fa\u0159adu. Lh\u016fta pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed by byla standardn\u011b stanovena na 1. kv\u011btna 2022, pokud by tento den nevych\u00e1zel na v\u00edkend. <\/em><\/p>\n<p>Spolu s prodlou\u017een\u00edm lh\u016fty doch\u00e1z\u00ed tak\u00e9 k prodlou\u017een\u00ed lh\u016fty pro vym\u011b\u0159en\u00ed a splatnost dan\u011b.<\/p>\n<p>Dal\u0161\u00ed mo\u017enost\u00ed prodlou\u017een\u00ed lh\u016fty, kter\u00e1 z\u016fstala beze zm\u011bny je pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed skrze da\u0148ov\u00e9ho poradce \u010di advok\u00e1ta.V takov\u00e9m p\u0159\u00edpad\u011b je lh\u016fta pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed prodlou\u017eena na 6 m\u011bs\u00edc\u016f po uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed. Nov\u011b v\u0161ak nen\u00ed nutn\u00e9, aby <a href=\"https:\/\/zijuspesne.cz\/plna-moc-k-zastupovani-vzor-i-postup\/\">byla pln\u00e1 moc<\/a>, kter\u00e1 zplnomoc\u0148uje da\u0148ov\u00e9ho poradce pod\u00e1na m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9mu spr\u00e1vci dan\u011b do uplynut\u00ed z\u00e1kladn\u00ed lh\u016fty pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f tj. 1. dubna 2022.<\/p>\n<h2>P\u0159\u00edklad \u010d. 3<\/h2>\n<p><em>Pan\u00ed Klad\u00edvkov\u00e1 inkasovala v roce 2021 p\u0159\u00edjmy ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti. Zda\u0148ovac\u00edm obdob\u00edm pan\u00ed Klad\u00edvkov\u00e9 je kalend\u00e1\u0159n\u00ed rok. <\/em><\/p>\n<p><em>Pan\u00ed Klad\u00edvkov\u00e1 v\u0161ak nest\u00edh\u00e1 podat p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f v z\u00e1kladn\u00ed 3 m\u011bs\u00ed\u010dn\u00ed lh\u016ft\u011b pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed, a proto se rozhodla, \u017ee vyu\u017eije slu\u017eeb da\u0148ov\u00e9ho poradce. <\/em><\/p>\n<p><em>Nov\u011b je pln\u011b dosta\u010duj\u00edc\u00ed, kdy\u017e je pln\u00e1 moc zplnomoc\u0148uj\u00edc\u00ed da\u0148ov\u00e9ho poradce pod\u00e1na m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9mu spr\u00e1vci dan\u011b do prodlou\u017een\u00e9 lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed tj. 1. \u010dervence 2022. D\u0159\u00edve bylo nutn\u00e9, aby byla pln\u00e1 moc pod\u00e1na u spr\u00e1vce dan\u011b nejpozd\u011bji do 1. dubna 2022 (tj. v z\u00e1kladn\u00edm term\u00ednu pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed). <\/em><\/p>\n<p>Beze zm\u011bn i nad\u00e1le z\u016fst\u00e1v\u00e1 lh\u016fta pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed u da\u0148ov\u00fdch subjekt\u016f, kte\u0159\u00ed maj\u00ed z\u00e1konnou povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem. V takov\u00e9m p\u0159\u00edpad\u011b je lh\u016fta automaticky prodlou\u017eena na 6 m\u011bs\u00edc\u016f.<\/p>\n<h2>P\u0159\u00edklad \u010d. 4<\/h2>\n<p><em>Spole\u010dnost H\u00e1\u010dek a.s. je spole\u010dnost, jej\u00edm\u017e zda\u0148ovac\u00edm obdob\u00edm je kalend\u00e1\u0159n\u00ed rok. Jeliko\u017e se jedn\u00e1 o da\u0148ov\u00fd subjekt, kter\u00fd m\u00e1 z\u00e1konnou povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem je lh\u016fta pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed automaticky prodlou\u017eena na 1. \u010dervence 2022. <\/em><\/p>\n<p>Nov\u011b doch\u00e1z\u00ed ke zm\u011bn\u011b v p\u0159\u00edpad\u011b pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f da\u0148ov\u00fdm poradcem v z\u00e1kladn\u00ed lh\u016ft\u011b tj. do 1. dubna 2022. Za p\u0159edpokladu, \u017ee dojde k pod\u00e1n\u00ed da\u0148ov\u00fdm poradcem do 1. dubna 2022, bude p\u0159edm\u011btn\u00e9 p\u0159izn\u00e1n\u00ed vym\u011b\u0159eno a da\u0148 splatn\u00e1 ji\u017e k 1. dubnu 2022, a to bez ohledu na to, \u017ee p\u0159izn\u00e1n\u00ed podal da\u0148ov\u00fd poradce.<\/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\/4418\">\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\/4418\">\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>P\u0159\u00edklad \u010d. 5<\/h2>\n<p><em>Spole\u010dnost Jel\u00edtko s.r.o., jej\u00edm\u017e zda\u0148ovac\u00edm obdob\u00edm je kalend\u00e1\u0159n\u00ed rok ji\u017e dlouhodob\u011b vyu\u017e\u00edv\u00e1 pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed slu\u017eeb da\u0148ov\u00e9ho poradce. V pr\u016fb\u011bhu roku 2021 se spole\u010dnosti neda\u0159ilo a dos\u00e1hla da\u0148ov\u00e9 ztr\u00e1ty. <\/em><\/p>\n<p><em>Jeliko\u017e spole\u010dnosti na z\u00e1klad\u011b podan\u00e9ho p\u0159izn\u00e1n\u00ed podan\u00e9ho za rok 2020 vznikla povinnost z\u00e1lohovat da\u0148 a posledn\u00ed z\u00e1loha ve v\u00fd\u0161i 30 000 K\u010d je splatn\u00e1 15. \u010dervna 2022, dohodla se spole\u010dnost s da\u0148ov\u00fdm poradcem, \u017ee p\u0159izn\u00e1n\u00ed bude pod\u00e1no do 1. dubna 2022, tak aby z\u00e1lohu na da\u0148 z p\u0159\u00edjm\u016f splatnou 15. \u010dervna 2022 nemusela hradit. <\/em><\/p>\n<p><em>Pokud bude p\u0159izn\u00e1n\u00ed pod\u00e1no do 1. dubna 2022, pak bude i k tomuto datu vym\u011b\u0159en\u00e1 da\u0148ov\u00e1 ztr\u00e1ta. Na z\u00e1klad\u011b vym\u011b\u0159en\u00e9 da\u0148ov\u00e9 ztr\u00e1ty budou stanoveny i nov\u00e9 z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f, kter\u00e9 budou v tomto p\u0159\u00edpad\u011b nulov\u00e9. <\/em><\/p>\n<p>Nev\u00fdhodou tohoto nov\u00e9ho ustanoven\u00ed je dodate\u010dn\u00e1 komunikace s da\u0148ov\u00fdm poradcem k jak\u00e9mu datu bude da\u0148ov\u00fd subjekt cht\u00edt p\u0159edm\u011btn\u00e9 p\u0159izn\u00e1n\u00ed podat. V p\u0159\u00edpad\u011b, \u017ee bude pod\u00e1no v z\u00e1kladn\u00ed lh\u016ft\u011b tj. do 1. dubna bude k tomuto datu da\u0148 t\u00e9\u017e vym\u011b\u0159ena a splatn\u00e1. P\u0159i pod\u00e1n\u00ed po z\u00e1kladn\u00ed lh\u016ft\u011b tj. po 1. dubnu, pak bude da\u0148 vym\u011b\u0159ena a splatn\u00e1 do 1. \u010dervence 2022.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Za p\u0159edpokladu, \u017ee je zda\u0148ovac\u00edm obdob\u00edm kalend\u00e1\u0159n\u00ed rok, pak je da\u0148ov\u00fdm \u0159\u00e1dem stanovena lh\u016fta pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f na 1. dubna. &#8230;<\/p>\n","protected":false},"author":19,"featured_media":4419,"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":[77,51,116,57],"class_list":["post-4418","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-sprava-dane","tag-danove-priznani","tag-fyzicka-osoba","tag-pravnicka-osoba","tag-zdanovaci-obdobi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4418","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\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=4418"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4418\/revisions"}],"predecessor-version":[{"id":6801,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4418\/revisions\/6801"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4419"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}