V\u00a0tomto roku si v\u0161etci podnikatelia aj \u017eivnostn\u00edci po prv\u00fdkr\u00e1t pod\u00e1vaj\u00fa da\u0148ov\u00e9 priznania u\u017e iba elektronicky a\u00a0to bez oh\u013eadu na to, ak\u00fd vysok\u00fd pr\u00edjem dosiahli. Elektronick\u00e9 pod\u00e1vanie priznan\u00ed sa v\u0161ak net\u00fdka napr\u00edklad da\u0148ovn\u00edkov, ktor\u00ed popri zamestnan\u00ed prenaj\u00edmali nehnute\u013enos\u0165, net\u00fdka sa ani \u013eud\u00ed pracuj\u00facich v\u00a0zahrani\u010d\u00ed, ale ani podnikate\u013eov, ktor\u00ed u\u017e ukon\u010dili \u017eivnos\u0165.<\/p>\n
Ailin Hankov\u00e1 \u2013 Slovensk\u00e1 komora da\u0148ov\u00fdch poradcov:\u00a0<\/strong>\u201ePodnikatelia, ktor\u00ed maj\u00fa povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie elektronicky by si pod\u00e1vanie nemali necha\u0165 na posledn\u00fa chv\u00ed\u013eu. Je mo\u017en\u00e9, \u017ee niektor\u00ed z\u00a0nich bud\u00fa ma\u0165 technick\u00fd probl\u00e9m priznanie odosla\u0165. Preto je d\u00f4le\u017eit\u00e9 necha\u0165 si \u010dasov\u00fa rezervu na rie\u0161enie technick\u00fdch probl\u00e9mov.<\/em>\u201c<\/p>\n V\u00a0pr\u00edpade, ak m\u00e1te povinnos\u0165 pod\u00e1va\u0165 priznanie elektronicky a\u00a0z\u00a0ak\u00fdchko\u013evek d\u00f4vodov sa v\u00e1m ho nepodar\u00ed odosla\u0165 na\u010das, odpor\u00fa\u010dame v\u00e1m aspo\u0148 uhradi\u0165 da\u0148 v\u00a0term\u00edne na podanie priznania. Pokute za neskor\u00e9 podanie sa s\u00edce nevyhnete, ale u\u0161etr\u00edte si aspo\u0148 vyrubenie \u00farokov z\u00a0ome\u0161kania z\u00a0dl\u017enej sumy.<\/p>\n Da\u0148ovn\u00edci, ktor\u00ed s\u00fa povinn\u00ed komunikova\u0165 elektronicky musia posla\u0165 ozn\u00e1menie o odklade da\u0148ov\u00e9ho priznania cez port\u00e1l finan\u010dnej spr\u00e1vy na predp\u00edsanom formul\u00e1ri. Podnikatelia a\u00a0\u017eivnostn\u00edci musia ozn\u00e1menie poda\u0165 elektronicky, ned\u00e1 sa posla\u0165 po\u0161tou ani odnies\u0165 osobne. Osobne a\u00a0po\u0161tou m\u00f4\u017eu ozn\u00e1menie o\u00a0pred\u013a\u017een\u00ed lehoty na podanie priznania doru\u010di\u0165 len osoby, ktor\u00e9 nemaj\u00fa povinnos\u0165 komunikova\u0165 s\u00a0finan\u010dnou spr\u00e1vou elektronicky, napr\u00edklad zamestnanci alebo prenaj\u00edmatelia. Odklad da\u0148ov\u00e9ho priznania je vhodn\u00fdm rie\u0161en\u00edm aj v\u00a0pr\u00edpade, ak v\u00e1m ch\u00fdbaj\u00fa financie na \u00fahradu dane. S\u00a0posunom term\u00ednu na podanie priznania sa pos\u00fava aj term\u00edn splatnosti dane.<\/p>\n Da\u0148ovn\u00edci sa nemusia ob\u00e1va\u0165, \u017ee posunom term\u00ednu na podanie da\u0148ov\u00e9ho priznania privolaj\u00fa na seba kontrolu zo strany spr\u00e1vcu dane, ide o\u00a0legit\u00edmny krok, ktor\u00fd umo\u017e\u0148uje z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov.<\/p>\n Ailin Hankov\u00e1 \u2013 Slovensk\u00e1 komora da\u0148ov\u00fdch poradcov:<\/strong> \u201eOdklad da\u0148ov\u00e9ho priznania sa oplat\u00ed aj t\u00fdm \u017eivnostn\u00edkom, ktor\u00ed mali v\u00a0roku 2018 vy\u0161\u0161ie pr\u00edjmy ako rok predt\u00fdm, a\u00a0teda im vych\u00e1dza plati\u0165 aj vy\u0161\u0161ie odvody do zdravotnej a\u00a0soci\u00e1lnej pois\u0165ovne. Po odklade pod\u00e1vania da\u0148ov\u00e9ho priznania si posun\u00fa aj term\u00edn platenia zv\u00fd\u0161en\u00fdch odvodov.<\/em>\u201c<\/p>\n Da\u0148ov\u00e9 priznanie mus\u00edte tento rok poda\u0165 najnesk\u00f4r v\u00a0pondelok 1. apr\u00edla 2019, ke\u010f\u017ee posledn\u00fd marcov\u00fd de\u0148 pripadol na v\u00edkend. V\u00a0pr\u00edpade, ak ozn\u00e1mite pred\u013a\u017eenie lehoty na podanie, posunie sa v\u00e1m term\u00edn o\u00a03 mesiace. Ak m\u00e1te pr\u00edjmy zo zahrani\u010dia, tak a\u017e o\u00a06 mesiacov. Pr\u00edjmami zo zahrani\u010dia s\u00fa pr\u00edjmy, ktor\u00e9 boli v\u00a0zahrani\u010d\u00ed zda\u0148ovan\u00e9 da\u0148ou z\u00a0pr\u00edjmu a\u00a0da\u0148ovn\u00edk ich uv\u00e1dza vo svojom da\u0148ovom priznan\u00ed ako s\u00fa\u010das\u0165 celosvetov\u00fdch pr\u00edjmov.<\/p>\n Zdroj:<\/u> <\/strong>Slovensk\u00e1 komora da\u0148ov\u00fdch poradcov<\/em><\/p>\n","protected":false},"excerpt":{"rendered":" V\u00a0tomto roku si v\u0161etci podnikatelia aj \u017eivnostn\u00edci po prv\u00fdkr\u00e1t pod\u00e1vaj\u00fa da\u0148ov\u00e9 priznania u\u017e iba elektronicky a\u00a0to bez oh\u013eadu na to, ak\u00fd vysok\u00fd pr\u00edjem dosiahli. Elektronick\u00e9 …<\/p>\n","protected":false},"author":2,"featured_media":11451,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[349,840],"class_list":["post-11784","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-danove-priznanie","tag-predlzenie-lehoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11784","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=11784"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11784\/revisions"}],"predecessor-version":[{"id":13203,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11784\/revisions\/13203"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11451"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11784"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11784"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}