{"id":11999,"date":"2020-04-22T12:58:21","date_gmt":"2020-04-22T10:58:21","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/podnikanie-v-dobe-ochorenia-covid-19-danove-planovanie\/"},"modified":"2023-06-26T11:02:46","modified_gmt":"2023-06-26T09:02:46","slug":"podnikanie-v-dobe-ochorenia-covid-19-danove-planovanie","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/podnikanie-v-dobe-ochorenia-covid-19-danove-planovanie\/","title":{"rendered":"Podnikanie v dobe ochorenia COVID-19: da\u0148ov\u00e9 pl\u00e1novanie"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/covid-danove-planovanie-scaled.jpg\" alt=\"covid-danove-planovanie\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-80402\" \/><\/p>\n<h2>Odklad da\u0148ov\u00e9ho priznania<\/h2>\n<pS podan\u00edm da\u0148ov\u00fdch priznan\u00ed a platen\u00edm dan\u00ed z pr\u00edjmov za minul\u00fd rok sa r\u00e1ta a\u017e po skon\u010den\u00ed pand\u00e9mie, a to konkr\u00e9tne a\u017e na koniec mesiaca, ktor\u00fd bude nasledova\u0165 po jej skon\u010den\u00ed. Pod\u013ea novely, ktor\u00e1 vst\u00fapila do platnosti 6. apr\u00edla 2020 tak m\u00f4\u017eete urobi\u0165 aj v\u202fpr\u00edpade, ak ste nestihli ozn\u00e1mi\u0165 finan\u010dnej spr\u00e1ve odklad da\u0148ov\u00e9ho priznania.<\/p>\n<h2>Zn\u00ed\u017eenie a odpustenie da\u0148ov\u00fdch z\u00e1loh<\/h2>\n<p>V d\u00f4sledku vl\u00e1dnych opatren\u00ed proti \u0161\u00edreniu koronav\u00edrusu niektor\u00fdm firm\u00e1m poklesn\u00fa tr\u017eby, \u010do m\u00f4\u017ee ohrozi\u0165 ich platobn\u00e9 schopnosti. V takomto pr\u00edpade m\u00f4\u017eu podnikatelia po\u017eiada\u0165 da\u0148ov\u00fd \u00farad o<strong> zn\u00ed\u017eenie alebo \u00fapln\u00e9 odpustenie da\u0148ov\u00fdch z\u00e1loh<\/strong>. (platenie preddavkov inak).  Na finan\u010dn\u00fa spr\u00e1vu sta\u010d\u00ed zasla\u0165 \u017eiados\u0165, ku ktorej u\u017e nemus\u00edte ni\u010d doklada\u0165. Neplat\u00edte ani spr\u00e1vny poplatok pri podan\u00ed \u017eiadosti. <\/p>\n<h2>\u010co ke\u010f podnikate\u013e nestihne term\u00edny<\/h2>\n<p>Pokia\u013e v d\u00f4sledku vl\u00e1dnych opatren\u00ed nedok\u00e1\u017eete v\u010das poda\u0165 priznanie k DPH, zaplati\u0165 z\u00e1lohy alebo splni\u0165 \u010fal\u0161ie da\u0148ov\u00e9 povinnosti, nemus\u00edte sa hne\u010f b\u00e1\u0165 pok\u00fat a sankci\u00ed. V\u0161etci podnikatelia m\u00f4\u017eu <strong>po\u017eiada\u0165 o odpustenie zme\u0161kania lehoty <\/strong>pre da\u0148ov\u00e9 povinnosti.<\/p>\n<p>Aby bola \u017eiados\u0165 \u00faspe\u0161n\u00e1, mus\u00ed splni\u0165 nieko\u013eko podmienok:<\/p>\n<ul>\n<li>existuje v\u00e1\u017eny d\u00f4vod, pre\u010do ste term\u00edn nestihli (pokia\u013e sa d\u00f4vody t\u00fdkaj\u00fa, \u0161\u00edrenia koronav\u00edrusu, s\u00fa pr\u00e1vne nespochybnite\u013en\u00e9),<\/li>\n<li>\u017eiados\u0165 mus\u00edte odosla\u0165 do 30 dn\u00ed od chv\u00edle, kedy spom\u00ednan\u00e9 d\u00f4vody odpadn\u00fa,<\/li>\n<li>zme\u0161kan\u00fd \u00fakon z\u00e1rove\u0148 mus\u00edte vykona\u0165 do 30 dn\u00ed od odpadnutia d\u00f4vodu.<\/li>\n<\/ul>\n<p>Pokia\u013e ste napr\u00edklad boli v dom\u00e1cej izol\u00e1cii kv\u00f4li kontaktu s nakazen\u00fdm, po\u010d\u00edta sa ako term\u00edn odpadnutia d\u00f4vodu va\u0161e prepustenie z karant\u00e9ny.<\/p>\n<p>\u00a0<\/p>\n<p>Pripraven\u00e9 v\u00a0spolupr\u00e1ci s\u00a0A&amp;T solutions<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Odklad da\u0148ov\u00e9ho priznania<\/p>\n","protected":false},"author":2,"featured_media":12002,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[178,802,387],"class_list":["post-11999","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-covid-19","tag-danove-planovanie","tag-podnikanie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11999","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=11999"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11999\/revisions"}],"predecessor-version":[{"id":12001,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11999\/revisions\/12001"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12002"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}