{"id":11689,"date":"2017-06-13T09:05:59","date_gmt":"2017-06-13T07:05:59","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/5-dovodov-preco-sa-oplati-posunut-termin-danoveho-priznania-na-jun\/"},"modified":"2023-06-26T11:01:49","modified_gmt":"2023-06-26T09:01:49","slug":"5-dovodov-preco-sa-oplati-posunut-termin-danoveho-priznania-na-jun","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/5-dovodov-preco-sa-oplati-posunut-termin-danoveho-priznania-na-jun\/","title":{"rendered":"Pre\u010do sa oplat\u00ed posun\u00fa\u0165 term\u00edn da\u0148ov\u00e9ho priznania na j\u00fan"},"content":{"rendered":"

D\u00f4vodov na odklad da\u0148ov\u00e9ho priznania je hne\u010f nieko\u013eko, t\u00fdm naj\u010dastej\u0161\u00edm je pochopite\u013ene\u00a0\u010das. Existuj\u00fa v\u0161ak aj praktick\u00e9 a\u202fekonomick\u00e9 d\u00f4vody<\/strong>, pre ktor\u00e9 sa oplat\u00ed term\u00edn da\u0148ov\u00e9ho priznania odlo\u017ei\u0165 na j\u00fan. Prin\u00e1\u0161ame V\u00e1m ich preh\u013ead.<\/p>\n

<\/p>\n

1. Viac \u010dasu na pr\u00edpravu da\u0148ov\u00e9ho priznania<\/h2>\n

\u017divnostn\u00edci, firmy ale aj profesion\u00e1lni \u00fa\u010dtovn\u00edci, \u010di\u202fda\u0148ov\u00ed poradcovia s viacer\u00fdmi klientmi v\u00e4\u010d\u0161inou nest\u00edhaj\u00fa do konca marca\u00a0zosumarizova\u0165 v\u0161etky potrebn\u00e9 doklady<\/strong>. S\u00fa tak n\u00faten\u00ed rozlo\u017ei\u0165 si pr\u00e1cu a poda\u0165 odklad lehoty na podanie da\u0148ov\u00e9ho priznania.<\/p>\n

2. Investovanie finan\u010dn\u00fdch prostriedkov alebo ich na\u0161etrenie<\/h2>\n

Najpodstatnej\u0161ou v\u00fdhodou odlo\u017eenia da\u0148ov\u00e9ho priznania pre pr\u00e1vnick\u00e9 a\u202frovnako aj fyzick\u00e9 osoby je posun lehoty na \u00fahradu dane<\/strong>. Da\u0148 z\u202fpr\u00edjmu v\u202ftak\u00fdchto pr\u00edpadoch siaha do v\u00fd\u0161ky nieko\u013eko desiatok tis\u00edc eur. V\u202fpr\u00edpade odkladu tak firmy m\u00f4\u017eu vyu\u017ei\u0165 \u010das na investovanie a\u202frozvoj spolo\u010dnosti. V\u202fpraxi je tie\u017e be\u017en\u00e9, \u017ee po vy\u010d\u00edslen\u00ed dane z\u202fpr\u00edjmu spolo\u010dnos\u0165 alebo podnikate\u013e zist\u00ed, \u017ee nem\u00e1 dostatok\u00a0finan\u010dn\u00fdch prostriedkov, potrebn\u00fdch\u00a0na \u00fahradu dane, odklad lehoty umo\u017en\u00ed ich na\u0161etrenie.<\/p>\n

3. Sumariz\u00e1cia a spr\u00e1vne vy\u010d\u00edslenie n\u00e1kladov<\/h2>\n

V\u202fpr\u00edpade obchodovania so zahrani\u010d\u00edm, odklad da\u0148ov\u00e9ho priznania sl\u00fa\u017ei aj na to, aby boli v\u202f\u00fa\u010dtovn\u00edctve zahrnut\u00e9 v\u0161etky fakt\u00fary za minul\u00e9 obdobie od zahrani\u010dn\u00fdch partnerov<\/strong>. Obvykle sa a\u017e pri inventariz\u00e1cii zist\u00ed, \u017ee ch\u00fdba v\u00e4\u010d\u0161ina zahrani\u010dn\u00fdch fakt\u00far alebo \u017ee sa v\u202f\u00fa\u010dtovn\u00edctve nach\u00e1dza ve\u013ea nez\u00fa\u010dtovan\u00fdch z\u00e1lohov\u00fdch fakt\u00far, ktor\u00e9 nie s\u00fa za\u00fa\u010dtovan\u00e9 do n\u00e1kladov\/v\u00fddavkov.<\/p>\n

4.\u00a0Posun lehoty na platenie preddavkov<\/h2>\n

Ak da\u0148ov\u00e1 povinnos\u0165 predpoved\u00e1, \u017ee nasleduj\u00face obdobie bude firma alebo podnikate\u013e povinn\u00fd plati\u0165 preddavky na da\u0148 z\u202fpr\u00edjmu<\/strong>, odkladom da\u0148ov\u00e9ho priznania sa pos\u00fava aj term\u00edn na platenie t\u00fdchto preddavkov. Povinnos\u0165 plati\u0165 preddavky vznik\u00e1, ak je v\u202fda\u0148ovom priznan\u00ed da\u0148ov\u00e1 povinnos\u0165 vy\u0161\u0161ia ako 2 500 \u20ac.<\/p>\n

5. Odklad povinnosti platenia soci\u00e1lnych odvodov<\/h2>\n

Tento pr\u00edpad sa t\u00fdka len fyzick\u00fdch os\u00f4b, ktor\u00e9 v\u202fuplynulom obdob\u00ed presiahli hranicu pr\u00edjmu na platenie odvodov do soci\u00e1lnej pois\u0165ovne,\u00a0<\/strong>ktor\u00e1 je v s\u00fa\u010dasnosti 5 298 \u20ac. Odkladom lehoty na podanie da\u0148ov\u00e9ho priznania sa automaticky pos\u00fava aj lehota na platenie preddavkov. Znamen\u00e1 to<\/strong>, \u017ee napr\u00edklad:<\/p>\n

    \n
  • ak je povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie do 31.3.2017, tak povinnos\u0165 plati\u0165 soci\u00e1lne odvody vznik\u00e1 od j\u00fala 2017,<\/li>\n
  • ak je povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie do 30.4.2017 povinnos\u0165 plati\u0165 soci\u00e1lne odvody vznik\u00e1 od augusta 2017 a pod.<\/li>\n<\/ul>\n

    Oplat\u00ed sa to<\/strong>\u00a0preto t\u00fdm fyzick\u00fdm osob\u00e1m, ktor\u00e9 soci\u00e1lne odvody neplatili v\u202fminulom obdob\u00ed v\u00f4bec alebo ktor\u00e9 mali zisk za rok 2016 vy\u0161\u0161\u00ed ako za rok 2015, a\u202fteda bud\u00fa plati\u0165 vy\u0161\u0161ie odvody oproti minul\u00e9mu roku.<\/p>\n

    Odklad da\u0148ov\u00e9ho priznania m\u00e1 aj svoje nev\u00fdhody<\/h2>\n

    Ur\u010ditou nev\u00fdhodou pri odklade da\u0148ov\u00e9ho priznania je mo\u017enos\u0165 z\u00edska\u0165 podnikate\u013esk\u00fd \u00faver<\/strong>, ku ktor\u00e9mu banka v\u017edy po\u017eaduje dolo\u017ei\u0165 da\u0148ov\u00e9 priznanie za predch\u00e1dzaj\u00face zda\u0148ovacie obdobie. Odklad term\u00ednu pre podanie priznania m\u00f4\u017ee sp\u00f4sobi\u0165 aj odklad \u010dasu, v ktor\u00fd banka posudzuje \u017eiados\u0165. Preto si treba vopred zv\u00e1\u017ei\u0165 v\u0161etky pre a\u202fproti odkladu da\u0148ov\u00e9ho priznania.<\/p>\n","protected":false},"excerpt":{"rendered":"

    D\u00f4vodov na odklad da\u0148ov\u00e9ho priznania je hne\u010f nieko\u013eko, t\u00fdm naj\u010dastej\u0161\u00edm je pochopite\u013ene\u00a0\u010das. Existuj\u00fa v\u0161ak aj praktick\u00e9 a\u202fekonomick\u00e9 d\u00f4vody, pre ktor\u00e9 sa oplat\u00ed term\u00edn da\u0148ov\u00e9ho priznania …<\/p>\n","protected":false},"author":2,"featured_media":11367,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[349,887,886],"class_list":["post-11689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-danove-priznanie","tag-jun","tag-termin"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11689","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11689"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11689\/revisions"}],"predecessor-version":[{"id":13148,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11689\/revisions\/13148"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11367"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}