{"id":843,"date":"2011-03-01T22:00:00","date_gmt":"2011-03-01T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmena-v-terminu-pro-podani-priznani-k-dani-z-prijmu-za-rok-2010\/"},"modified":"2023-02-01T15:10:59","modified_gmt":"2023-02-01T14:10:59","slug":"zmena-v-terminu-pro-podani-priznani-k-dani-z-prijmu-za-rok-2010","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmena-v-terminu-pro-podani-priznani-k-dani-z-prijmu-za-rok-2010\/","title":{"rendered":"Zm\u011bna v term\u00ednu pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f za rok 2010"},"content":{"rendered":"

 <\/p>\n

Nov\u00fd da\u0148ov\u00fd \u0159\u00e1d zav\u00e1d\u00ed nov\u00fd zp\u016fsob po\u010d\u00edt\u00e1n\u00ed lh\u016ft stanoven\u00fdch podle t\u00fddn\u016f, m\u011bs\u00edc\u016f a let. Tato zm\u011bna ovlivn\u00ed tak\u00e9 term\u00edn pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f.<\/em><\/strong><\/p>\n

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

Da\u0148ov\u00fd \u0159\u00e1d, kter\u00fd nabyl \u00fa\u010dinnosti 1. 1. 2011, n\u00e1m mimo jin\u00e9 zav\u00e1d\u00ed tak\u00e9 zm\u011bnu v po\u010d\u00edt\u00e1n\u00ed lh\u016ft stanoven\u00fdch podle t\u00fddn\u016f, m\u011bs\u00edc\u016f a let. Lh\u016fta nov\u011b b\u011b\u017e\u00ed a\u017e ode dne n\u00e1sleduj\u00edc\u00edho po dni, kdy do\u0161lo ke skute\u010dnosti ur\u010duj\u00edc\u00ed jej\u00ed po\u010d\u00e1tek.<\/p>\n

Nov\u00fd zp\u016fsob v po\u010d\u00edt\u00e1n\u00ed lh\u016ft n\u00e1m tedy m\u011bn\u00ed dlouh\u00e9 roky za\u017eit\u00e9 lh\u016fty pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f. Doposud jsme byli zvykl\u00ed na datum 31.3. resp. na 30.6., pokud da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed zpracov\u00e1val a pod\u00e1val da\u0148ov\u00fd poradce. Tyto lh\u016fty ji\u017e neplat\u00ed!\u00a0Podle da\u0148ov\u00e9ho \u0159\u00e1du je term\u00edn pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f za zda\u0148ovac\u00ed obdob\u00ed 2010 o jeden den posunut\u00fd tj. na 1.4.2011, resp. na 1.7.2011, pokud p\u0159izn\u00e1n\u00ed zpracov\u00e1v\u00e1 a pod\u00e1v\u00e1 da\u0148ov\u00fd poradce. K posunu doch\u00e1z\u00ed samoz\u0159ejm\u011b nejenom u pod\u00e1n\u00ed ale t\u00e9\u017e u splatnosti dan\u011b.<\/strong><\/p>\n

Zm\u011bna se z\u00e1rove\u0148 dotkne vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f vyb\u00edran\u00e9 sr\u00e1\u017ekou, kter\u00e9 je nutn\u00e9 podat do 1. 5. 2011 (nam\u00edsto 30. 4. 2011), a vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti, kter\u00e9 je nutn\u00e9 podat do 1. 3. 2011 (nikoliv do 28. 2. 2011).<\/p>\n

Je pot\u0159eba zm\u00ednit, \u017ee uveden\u00e1 zm\u011bna se net\u00fdk\u00e1 lh\u016ft po\u010d\u00edtan\u00fdch na dny, co\u017e je nap\u0159. lh\u016fta pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty, \u010di lh\u016ft, kter\u00e9 jsou pevn\u011b stanoveny z\u00e1konem.<\/p>\n","protected":false},"excerpt":{"rendered":"

  Nov\u00fd da\u0148ov\u00fd \u0159\u00e1d zav\u00e1d\u00ed nov\u00fd zp\u016fsob po\u010d\u00edt\u00e1n\u00ed lh\u016ft stanoven\u00fdch podle t\u00fddn\u016f, m\u011bs\u00edc\u016f a let. Tato zm\u011bna ovlivn\u00ed tak\u00e9 term\u00edn pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k …<\/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":[16,8],"tags":[64,50,77],"class_list":["post-843","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu","tag-dan-z-prijmu-fyzickych-osob","tag-danove-priznani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/843","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=843"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/843\/revisions"}],"predecessor-version":[{"id":5633,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/843\/revisions\/5633"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}