{"id":9067,"date":"2025-02-04T19:21:46","date_gmt":"2025-02-04T18:21:46","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=9067"},"modified":"2025-04-15T11:02:15","modified_gmt":"2025-04-15T09:02:15","slug":"pravnicke-osoby-lhuty-a-povinnosti-u-dane-z-prijmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/pravnicke-osoby-lhuty-a-povinnosti-u-dane-z-prijmu\/","title":{"rendered":"Pr\u00e1vnick\u00e9 osoby: lh\u016fty a povinnosti u dan\u011b z p\u0159\u00edjm\u016f"},"content":{"rendered":"<h2>Pod\u00e1v\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f<\/h2>\n<p>Dle z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZDP) je pr\u00e1vnick\u00e1 osoba povinna podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, krom\u011b z\u00e1kladn\u00edch a v\u0161eobecn\u011b zn\u00e1m\u00fdch term\u00edn\u016f, tak\u00e9 za obdob\u00ed:<\/p>\n<ul>\n<li>p\u0159edch\u00e1zej\u00edc\u00ed rozhodn\u00e9mu dni f\u00faze nebo p\u0159evodu jm\u011bn\u00ed na spole\u010dn\u00edka anebo rozd\u011blen\u00ed obchodn\u00ed korporace, za kter\u00e9 nebylo dosud da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1no, nen\u00ed-li tento rozhodn\u00fd den prvn\u00edm dnem kalend\u00e1\u0159n\u00edho roku nebo hospod\u00e1\u0159sk\u00e9ho roku,<\/li>\n<li>p\u0159edch\u00e1zej\u00edc\u00ed dni z\u00e1pisu zm\u011bny pr\u00e1vn\u00ed formy komanditn\u00ed spole\u010dnosti na jinou obchodn\u00ed korporaci a zm\u011bny pr\u00e1vn\u00ed formy akciov\u00e9 spole\u010dnosti nebo spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm anebo dru\u017estva na ve\u0159ejnou obchodn\u00ed spole\u010dnosti nebo komanditn\u00ed spole\u010dnost, za kter\u00e9 nebylo dosud da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1no,<\/li>\n<li>p\u0159edch\u00e1zej\u00edc\u00ed zm\u011bn\u011b zda\u0148ovac\u00edho obdob\u00ed z\u00a0kalend\u00e1\u0159n\u00edho roku na hospod\u00e1\u0159sk\u00fd rok nebo naopak, anebo p\u0159edch\u00e1zej\u00edc\u00ed zm\u011bn\u011b ve vymezen\u00ed hospod\u00e1\u0159sk\u00e9ho roku, nebylo-li dosud za toto obdob\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1no,<\/li>\n<li>p\u0159edch\u00e1zej\u00edc\u00ed dni p\u0159em\u00edst\u011bn\u00ed s\u00eddla evropsk\u00e9 spole\u010dnosti nebo evropsk\u00e9 dru\u017estevn\u00ed spole\u010dnosti zapsan\u00e9ho v\u00a0obchodn\u00edm rejst\u0159\u00edku z\u00a0\u00fazem\u00ed \u010cesk\u00e9 republiky,<\/li>\n<li>od rozhodn\u00e9ho dne p\u0159em\u011bny do dne z\u00e1pisu p\u0159em\u011bny do obchodn\u00edho rejst\u0159\u00edku za zanikaj\u00edc\u00ed nebo rozd\u011blovanou obchodn\u00ed korporaci nebo za jej\u00ed \u010d\u00e1st, u kter\u00e9 je pr\u00e1vn\u00edm n\u00e1stupcem poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, kter\u00fd je da\u0148ov\u00fdm nerezidentem a kter\u00fd nem\u00e1 ke dni z\u00e1pisu p\u0159em\u011bny do obchodn\u00edho rejst\u0159\u00edku st\u00e1lou provozovnu na \u00fazem\u00ed \u010cesk\u00e9 republiky,<\/li>\n<li>p\u0159edch\u00e1zej\u00edc\u00ed dni z\u00e1pisu p\u0159em\u011bny obchodn\u00ed spole\u010dnosti do obchodn\u00edho rejst\u0159\u00edku p\u0159ej\u00edmaj\u00edc\u00edm spole\u010dn\u00edkem za zanikaj\u00edc\u00edho poplatn\u00edka, kter\u00fd je obchodn\u00ed spole\u010dnost\u00ed, jedn\u00e1-li se o p\u0159evod jm\u011bn\u00ed obchodn\u00ed spole\u010dnosti na spole\u010dn\u00edka, kter\u00fd je fyzickou osobou, a nebylo-li dosud za toto obdob\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1no.<\/li>\n<\/ul>\n<p>Zcela z\u00e1sadn\u00ed je lh\u016fta pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed u v\u00fd\u0161e uveden\u00fdch situac\u00ed. Dle ZDP se da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed toti\u017e pod\u00e1v\u00e1 nejpozd\u011bji do t\u0159\u00ed m\u011bs\u00edc\u016f od konce m\u011bs\u00edce, do kter\u00e9ho spad\u00e1:<\/p>\n<ul>\n<li>u obchodn\u00ed korporace den rozhodnut\u00ed nejvy\u0161\u0161\u00edho org\u00e1nu obchodn\u00ed korporace o f\u00fazi, p\u0159evodu jm\u011bn\u00ed na spole\u010dn\u00edka nebo rozd\u011blen\u00ed obchodn\u00ed korporace, pokud je tento den dnem pozd\u011bj\u0161\u00edm rozhodn\u00e9mu dni f\u00faze, p\u0159evodu jm\u011bn\u00ed na spole\u010dn\u00edka nebo rozd\u011blen\u00ed, nen\u00ed-li rozhodn\u00fd den f\u00faze nebo p\u0159evodu jm\u011bn\u00ed na spole\u010dn\u00edka anebo rozd\u011blen\u00ed obchodn\u00ed korporace prvn\u00edm dnem kalend\u00e1\u0159n\u00edho roku nebo hospod\u00e1\u0159sk\u00e9ho roku,<\/li>\n<li>den, kter\u00fd je posledn\u00edm dnem obdob\u00ed, za kter\u00e9 se da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1, pokud nen\u00ed dle p\u0159edchoz\u00edho bodu stanoven jin\u00fd den.<\/li>\n<\/ul>\n<p>Pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za obdob\u00ed, kter\u00e9 p\u0159edch\u00e1z\u00ed rozhodn\u00e9mu dni f\u00faze nebo p\u0159evodu jm\u011bn\u00ed na spole\u010dn\u00edka anebo rozd\u011blen\u00ed obchodn\u00ed korporace, za kter\u00e9 nebylo dosud da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1no, nen\u00ed-li tento rozhodn\u00fd den prvn\u00edm dnem kalend\u00e1\u0159n\u00edho roku nebo hospod\u00e1\u0159sk\u00e9ho roku, nen\u00ed spln\u011bna povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed, pokud nedojde k\u00a0zaps\u00e1n\u00ed p\u0159em\u011bny obchodn\u00ed korporace do obchodn\u00edho rejst\u0159\u00edku.<\/p>\n<p>Dle ZDP existuj\u00ed v\u00fdjimky z\u00a0povinnosti podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob. Dle ZDP nen\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed povinen podat:<\/p>\n<ul>\n<li>ve\u0159ejn\u011b prosp\u011b\u0161n\u00fd poplatn\u00edk, pokud m\u00e1 pouze p\u0159\u00edjmy, kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b, p\u0159\u00edjmy od dan\u011b osvobozen\u00e9 nebo p\u0159\u00edjmy, z\u00a0nich\u017e je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b, a<\/li>\n<li>ve\u0159ejn\u011b prosp\u011b\u0161n\u00fd poplatn\u00edk, pokud nem\u00e1 povinnost uplatnit postup podle \u00a7 23 odst. 3 p\u00edsm. a) bodu 8 ZDP,<\/li>\n<li>spole\u010denstv\u00ed vlastn\u00edk\u016f jednotek, pokud m\u00e1 pouze p\u0159\u00edjmy, kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b, p\u0159\u00edjmy od dan\u011b osvobozen\u00e9 nebo p\u0159\u00edjmy, z\u00a0nich\u017e je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b,<\/li>\n<li>ve\u0159ejn\u00e1 obchodn\u00ed spole\u010dnost,<\/li>\n<li>zanikaj\u00edc\u00ed nebo rozd\u011blovan\u00e1 obchodn\u00ed korporace za obdob\u00ed od rozhodn\u00e9ho dne p\u0159em\u011bny do dne z\u00e1pisu p\u0159em\u011bny do obchodn\u00edho rejst\u0159\u00edku, pokud nen\u00ed stanoveno jinak.<\/li>\n<\/ul>\n<p>Ve\u0159ejn\u011b prosp\u011b\u0161n\u00fd poplatn\u00edk a spole\u010denstv\u00ed vlastn\u00edk\u016f jednotek, kter\u00fdm nevznikla ve zda\u0148ovac\u00edm obdob\u00ed da\u0148ov\u00e1 povinnost k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, nejsou povinni sd\u011blit tuto skute\u010dnost spr\u00e1vci dan\u011b.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Vybran\u00e9 registra\u010dn\u00ed lh\u016fty u poplatn\u00edk\u016f dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/h2>\n<p>Poj\u010fme si nyn\u00ed p\u0159ipomenout vybran\u00e9 z\u00e1kladn\u00ed registra\u010dn\u00ed lh\u016fty u dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob.<\/p>\n<p>Dle ZDP je poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob \u2013 \u010desk\u00fd da\u0148ov\u00fd rezident povinen podat p\u0159ihl\u00e1\u0161ku k\u00a0registraci k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob u p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b do 15 dn\u016f od sv\u00e9ho vzniku.<\/p>\n<p>Poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob \u2013 \u010desk\u00fd da\u0148ov\u00fd nerezident, jemu\u017e vznikla na \u00fazem\u00ed \u010cesk\u00e9 republiky st\u00e1l\u00e1 provozovna, je povinen podat p\u0159ihl\u00e1\u0161ku k\u00a0registraci k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob u p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b do 15 dn\u016f od vzniku t\u00e9to provozovny.<\/p>\n<p>Poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob \u2013 \u010desk\u00fd da\u0148ov\u00fd nerezident je povinen podat p\u0159ihl\u00e1\u0161ku k\u00a0registraci k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob do 15 dn\u016f ode dne, ve kter\u00e9m:<\/p>\n<ul>\n<li>zapo\u010dal vykon\u00e1vat \u010dinnost na \u00fazem\u00ed \u010cesk\u00e9 republiky, kter\u00e1 je zdrojem p\u0159\u00edjm\u016f,<\/li>\n<li>p\u0159ijal p\u0159\u00edjmy ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky,<\/li>\n<li>obdr\u017eel povolen\u00ed nebo z\u00edskal opr\u00e1vn\u011bn\u00ed vykon\u00e1vat \u010dinnost, kter\u00e1 je zdrojem p\u0159\u00edjm\u016f, vydan\u00e9 tuzemsk\u00fdm org\u00e1nem ve\u0159ejn\u00e9 moci.<\/li>\n<\/ul>\n<p>Ve\u0159ejn\u011b prosp\u011b\u0161n\u00fd poplatn\u00edk a spole\u010denstv\u00ed vlastn\u00edk\u016f jednotek jsou povinni podat p\u0159ihl\u00e1\u0161ku k\u00a0registraci k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob u p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b do 15 dn\u016f ode dne, kdy za\u010dnou vykon\u00e1vat \u010dinnost, kter\u00e1 je zdrojem p\u0159\u00edjm\u016f, nebo za\u010dnou p\u0159ij\u00edmat p\u0159\u00edjmy.<\/p>\n<p>Poplatn\u00edk dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob \u2013 \u010desk\u00fd da\u0148ov\u00fd nerezident, ve\u0159ejn\u011b prosp\u011b\u0161n\u00fd poplatn\u00edk a spole\u010denstv\u00ed vlastn\u00edk\u016f jednotek nejsou povinni podat p\u0159ihl\u00e1\u0161ku k\u00a0registraci, pokud p\u0159ij\u00edmaj\u00ed pouze p\u0159\u00edjmy,<\/p>\n<ul>\n<li>kter\u00e9 nejsou p\u0159edm\u011btem dan\u011b,<\/li>\n<li>kter\u00e9 jsou osvobozen\u00e9 od dan\u011b, nebo<\/li>\n<li>z\u00a0nich\u017e je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b<\/li>\n<\/ul>\n<h2>Vybran\u00e9 registra\u010dn\u00ed lh\u016fty u pl\u00e1tc\u016f dan\u011b<\/h2>\n<p>Pl\u00e1tce dan\u011b je povinen podat p\u0159ihl\u00e1\u0161ku k\u00a0registraci k\u00a0dani z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch nebo pr\u00e1vnick\u00fdch osob u p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b nejpozd\u011bji do osmi dn\u016f ode dne, kdy mu vznikla povinnost vykon\u00e1vat ZDP stanoven\u00e9 \u00fakony pl\u00e1tce dan\u011b. V\u00a0uveden\u00e9 lh\u016ft\u011b je pl\u00e1tce dan\u011b povinen podat p\u0159ihl\u00e1\u0161ku i za pl\u00e1tcovu pokladnu. P\u0159i registraci pl\u00e1tcovy pokladny pl\u00e1tce dan\u011b ur\u010d\u00ed osobu, kter\u00e1 je opr\u00e1vn\u011bna jednat za tuto pl\u00e1tcovu pokladnu jeho jm\u00e9nem.<\/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\/9067\">\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\/9067\">\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>Ozn\u00e1men\u00ed o p\u0159\u00edjmech plynouc\u00edch do zahrani\u010d\u00ed<\/h2>\n<p>Velmi d\u016fle\u017eit\u00fdm ustanoven\u00edm z\u00e1kona je tzv. ozn\u00e1men\u00ed o p\u0159\u00edjmech plynouc\u00edch do zahrani\u010d\u00ed. \u00dapravu nalezneme v \u00a7 38da ZDP. Dle tohoto ustanoven\u00ed je pl\u00e1tce dan\u011b, kter\u00fd je pl\u00e1tcem p\u0159\u00edjmu plynouc\u00edho ze zdroj\u016f na \u00fazem\u00ed \u010cesk\u00e9 republiky da\u0148ov\u00e9mu nerezidentovi, ze kter\u00e9ho je da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b, a to i v\u00a0p\u0159\u00edpad\u011b, \u017ee je tento p\u0159\u00edjem od dan\u011b osvobozen nebo o n\u011bm mezin\u00e1rodn\u00ed smlouva stanov\u00ed, \u017ee nepodl\u00e9h\u00e1 zdan\u011bn\u00ed v\u00a0\u010cesk\u00e9 republice, jedn\u00e1-li se o p\u0159\u00edjem:<\/p>\n<p>a) v\u00a0podob\u011b licen\u010dn\u00edho poplatku, nebo<br \/>\nb)\u00a0podle \u00a7 22 odst. 1 p\u00edsm. g) bodu 3 nebo 4.<\/p>\n<p>Pl\u00e1tce dan\u011b nen\u00ed povinen podat ozn\u00e1men\u00ed o:<\/p>\n<p>a) p\u0159\u00edjmech podle \u00a7 22 odst. 1 p\u00edsm. g) bodu 4, kter\u00e9 jsou od dan\u011b osvobozeny nebo o nich\u017e mezin\u00e1rodn\u00ed smlouva stanov\u00ed, \u017ee nepodl\u00e9haj\u00ed zdan\u011bn\u00ed v\u00a0\u010cesk\u00e9 republice, pokud souhrnn\u00e1 hodnota t\u011bchto p\u0159\u00edjm\u016f nep\u0159esahuje v\u00a0kalend\u00e1\u0159n\u00edm m\u011bs\u00edci, ve kter\u00e9m by pl\u00e1tce dan\u011b byl povinen dan\u00e9mu da\u0148ov\u00e9mu nerezidentovi z\u00a0t\u011bchto p\u0159\u00edjm\u016f prov\u00e9st sr\u00e1\u017eku dan\u011b, K\u010d 300.000,&#8211;,<br \/>\nb) p\u0159\u00edjmu podle \u00a7 6 odst. 4 ZDP,<br \/>\nc)\u00a0p\u0159\u00edjmu, o kter\u00e9m m\u00e1 povinnost podat spr\u00e1vci dan\u011b ozn\u00e1men\u00ed podle z\u00e1kona o mezin\u00e1rodn\u00ed spolupr\u00e1ci p\u0159i spr\u00e1v\u011b dan\u00ed.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>V\u00a0praxi \u010dasto opom\u00edjen\u00fdm b\u00fdvaj\u00ed ustanoven\u00ed \u010dtvrt\u00e9 a p\u00e1t\u00e9 \u010d\u00e1sti ZDP. Jedn\u00e1 se zpravidla o procesn\u00ed z\u00e1le\u017eitosti, jejich\u017e nespln\u011bn\u00ed m\u016f\u017ee b\u00fdt spojeno se sankc\u00ed od spr\u00e1vce dan\u011b v\u016f\u010di poplatn\u00edkovi \u010di pl\u00e1tci dan\u011b, pr\u00e1vnick\u00e9 osob\u011b. Jedn\u00e1 se zejm\u00e9na o povinnosti spojen\u00e9 s\u00a0pod\u00e1v\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, s\u00a0registra\u010dn\u00ed povinnost\u00ed poplatn\u00edka dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob a v\u00a0neposledn\u00ed \u0159ad\u011b s\u00a0tzv. ozn\u00e1men\u00edm o p\u0159\u00edjmech plynouc\u00edch do zahrani\u010d\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pod\u00e1v\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f Dle z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZDP) je pr\u00e1vnick\u00e1 osoba povinna podat &#8230;<\/p>\n","protected":false},"author":12,"featured_media":9068,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[77,101,80],"class_list":["post-9067","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-danove-priznani","tag-platce-dane","tag-poplatnik-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9067","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=9067"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9067\/revisions"}],"predecessor-version":[{"id":16678,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9067\/revisions\/16678"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/9068"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=9067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=9067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=9067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}