{"id":846,"date":"2011-02-13T22:00:00","date_gmt":"2011-02-13T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/lhuty-pro-podani-vyuctovani-srazkove-dane-dane-z-prijmu-ze-zavisle-cinnosti-se-od-1-1-2011-lisi\/"},"modified":"2023-02-01T15:10:59","modified_gmt":"2023-02-01T14:10:59","slug":"lhuty-pro-podani-vyuctovani-srazkove-dane-dane-z-prijmu-ze-zavisle-cinnosti-se-od-1-1-2011-lisi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/lhuty-pro-podani-vyuctovani-srazkove-dane-dane-z-prijmu-ze-zavisle-cinnosti-se-od-1-1-2011-lisi\/","title":{"rendered":"Lh\u016fty pro pod\u00e1n\u00ed vy\u00fa\u010dtov\u00e1n\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b a dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti se od 1. 1. 2011 li\u0161\u00ed"},"content":{"rendered":"

 <\/p>\n

Od 1.1.2011 je se li\u0161\u00ed lh\u016fta pro pod\u00e1n\u00ed vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b vyb\u00edran\u00e9 sr\u00e1\u017ekou a vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti. Lh\u016fta pro pod\u00e1n\u00ed vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b vyb\u00edran\u00e9 sr\u00e1\u017ekou je stanovena v da\u0148ov\u00e9m \u0159\u00e1du. Term\u00edn pro pod\u00e1n\u00ed vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti se \u0159\u00edd\u00ed z\u00e1konem o dan\u00edch z p\u0159\u00edjm\u016f.<\/em><\/strong><\/p>\n

Autor:\u00a0MVDr. Anton\u00edn Kozdera, CSc.<\/a>, da\u0148ov\u00fd poradce \u010d. 1844<\/strong><\/em><\/p>\n

Vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b vyb\u00edran\u00e9 sr\u00e1\u017ekou<\/h3>\n

\u00a7 38d odst. 10 ZDP stanovuje povinnost pl\u00e1tce dan\u011b podat m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9mu spr\u00e1vci dan\u011b vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f vyb\u00edran\u00e9 sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby. Lh\u016fta pro vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b vyb\u00edran\u00e9 sr\u00e1\u017ekou nen\u00ed od 1.1.2011 upravena \u017e\u00e1dn\u00fdm z ustanoven\u00ed ZDP a proto plat\u00ed obecn\u00e9 ustanoven\u00ed D\u0158. Tato lh\u016fta je stanovena v \u00a7 137 odst. 2 D\u0158 . Vy\u00fa\u010dtov\u00e1n\u00ed se pod\u00e1v\u00e1 do 4 m\u011bs\u00edc\u016f po uplynut\u00ed kalend\u00e1\u0159n\u00edho roku,\u00a0do konce dubna 2011<\/strong>. Pokud je s vy\u00fa\u010dtov\u00e1n\u00edm spojena povinnost odv\u00e9st da\u0148, je da\u0148 splatn\u00e1 v posledn\u00ed den lh\u016fty stanoven\u00e9 pro pod\u00e1n\u00ed vy\u00fa\u010dtov\u00e1n\u00ed.<\/p>\n

Lh\u016ftu pro vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b vyb\u00edran\u00e9 sr\u00e1\u017ekou nelze prodlou\u017eit.<\/p>\n

Vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti<\/h3>\n

\u00a7 38j odst. 4 ZDP stanovuje povinnost pl\u00e1tce dan\u011b, kter\u00fd ve zda\u0148ovac\u00edm obdob\u00ed z\u00fa\u010dtoval nebo vyplatil p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti nebo funk\u010dn\u00ed po\u017eitky, podat sv\u00e9mu m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9mu spr\u00e1vci dan\u011b vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti. Lh\u016fta pro pod\u00e1n\u00ed vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti je stanovena v \u00a7 38j odst. 5 a 6, ZDP. Je stanovena odli\u0161n\u011b od da\u0148ov\u00e9ho \u0159\u00e1du do dvou m\u011bs\u00edc\u016f po uplynut\u00ed kalend\u00e1\u0159n\u00edho roku tedy\u00a0do konce \u00fanora 2011<\/strong>.<\/p>\n

V p\u0159\u00edpad\u011b pod\u00e1n\u00ed vy\u00fa\u010dtov\u00e1n\u00ed\u00a0elektronicky<\/strong>, je lh\u016fta prodlou\u017eena\u00a0do 20. b\u0159ezna<\/strong>.<\/p>\n

ZDP stanov\u00ed povinnost pod\u00e1n\u00ed vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti elektronicky, pokud pl\u00e1tce dan\u011b ve zda\u0148ovac\u00edm obdob\u00ed z\u00fa\u010dtoval nebo vyplatil p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti nebo funk\u010dn\u00ed po\u017eitky poplatn\u00edk\u016fm uveden\u00fdm v \u00a7 2 odst. 3 \u2013 tzv. nerezidenti (zahrani\u010dn\u00ed d\u011bln\u00edci). Tuto povinnost nem\u00e1 pl\u00e1tce dan\u011b, kter\u00fd je fyzickou osobou a u n\u011bho\u017e po\u010det t\u011bchto poplatn\u00edk\u016f v pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed nep\u0159es\u00e1hl v \u00fahrnu 10 osob.<\/p>\n

Lh\u016ftu pro pod\u00e1n\u00ed vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti nelze prodlou\u017eit.<\/p>\n

Pou\u017eit\u00e9 zkratky<\/h4>\n
    \n
  • ZDP – z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f<\/li>\n
  • D\u0158 – z\u00e1kon \u010d. 280\/2009 Sb., da\u0148ov\u00fd \u0159\u00e1d<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

      Od 1.1.2011 je se li\u0161\u00ed lh\u016fta pro pod\u00e1n\u00ed vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b vyb\u00edran\u00e9 sr\u00e1\u017ekou a vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti. Lh\u016fta pro pod\u00e1n\u00ed vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b vyb\u00edran\u00e9 …<\/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":[64,50,69,82],"class_list":["post-846","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-srazkova-dan","tag-zaloha-na-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/846","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=846"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/846\/revisions"}],"predecessor-version":[{"id":5636,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/846\/revisions\/5636"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}