{"id":12471,"date":"2021-09-07T06:00:53","date_gmt":"2021-09-07T04:00:53","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/prekluzivna-lehota-v-danovom-poriadku-a-premlcanie-uhrady-danoveho-nedoplatku\/"},"modified":"2023-06-26T11:03:46","modified_gmt":"2023-06-26T09:03:46","slug":"prekluzivna-lehota-v-danovom-poriadku-a-premlcanie-uhrady-danoveho-nedoplatku","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/prekluzivna-lehota-v-danovom-poriadku-a-premlcanie-uhrady-danoveho-nedoplatku\/","title":{"rendered":"Prekluz\u00edvna lehota v da\u0148ovom poriadku a preml\u010danie \u00fahrady da\u0148ov\u00e9ho nedoplatku"},"content":{"rendered":"<p>V\u00e4\u010d\u0161ina da\u0148ov\u00fdch subjektov rie\u0161i ot\u00e1zku, \u010di u\u017e pri za\u010diatku podnikania alebo pri dosiahnut\u00ed ak\u00e9hoko\u013evek in\u00e9ho pr\u00edjmu, ako s\u00a0dosiahnut\u00fdm pr\u00edjmom (pr\u00edpadne stratou) nalo\u017ei\u0165, \u010di mu vznik\u00e1 povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie, ak\u00fdm sp\u00f4sobom je potrebn\u00e9 stanovi\u0165 z\u00e1klad dane z\u00a0pr\u00edjmov a\u00a0n\u00e1sledne vypo\u010d\u00edta\u0165 samotn\u00fa da\u0148.<\/p>\n<p>Podan\u00edm da\u0148ov\u00e9ho priznania je za\u010dat\u00e9 vymeriavacie konanie, ktor\u00e9ho poslan\u00edm je spr\u00e1vne stanovi\u0165 da\u0148. Pokia\u013e v\u00a0da\u0148ovom priznan\u00ed nen\u00e1jde spr\u00e1vca dane nejak\u00e9 nezrovnalosti alebo mu nie s\u00fa zn\u00e1me \u017eiadne in\u00e9 okolnosti, kv\u00f4li ktor\u00fdm by musel za\u010da\u0165 postup pre odstr\u00e1nenie pochybnost\u00ed, doch\u00e1dza k\u00a0tzv. konkludentn\u00e9mu vymeraniu dane. Spr\u00e1vca dane n\u00e1sledne m\u00f4\u017ee za\u010da\u0165 da\u0148ov\u00fa kontrolu, ktorou zis\u0165uje, \u010di bola da\u0148 stanoven\u00e1 v\u00a0spr\u00e1vnej v\u00fd\u0161ke. V\u00a0tejto s\u00favislosti sa vyn\u00e1ra ot\u00e1zka, \u010di existuje nejak\u00ed prek\u00e1\u017eka pre uskuto\u010dnenie da\u0148ovej kontroly. Z\u00e1sadnou prek\u00e1\u017ekou pre jej prevedenie je uplynutie tzv. prekluz\u00edvnej lehoty.<\/p>\n<h2>\u010co je prekluz\u00edvna lehota<\/h2>\n<p>Prekluz\u00edvnou lehotou sa rozumie \u010dasov\u00e9 obdobie, kedy je mo\u017en\u00e9 stanovi\u0165 da\u0148 a\u00a0naopak po jej uplynut\u00ed u\u017e stanovenie dane nie je mo\u017en\u00e9, preto uskuto\u010dnenie da\u0148ovej kontroly po uplynut\u00ed prekluz\u00edvnej lehoty nie je pr\u00edpustn\u00e9.<\/p>\n<p>Z\u00e1nik pr\u00e1va na vyrubenie dane upravuje \u00a769 z\u00e1kona o\u00a0spr\u00e1ve dan\u00ed \u010d. 563\/2009 Z. z. <strong>Da\u0148 je mo\u017en\u00e9 vyrubi\u0165 do piatich rokov od konca roka<\/strong>, v\u00a0ktorom:<\/p>\n<ul>\n<li>vznikla povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie<\/li>\n<li>bol da\u0148ov\u00fd subjekt povinn\u00fd da\u0148 zaplati\u0165 bez povinnosti poda\u0165 da\u0148ov\u00e9 priznanie<\/li>\n<li>da\u0148ov\u00e9mu subjektu vznikol n\u00e1rok na uplatnenie sumy pod\u013ea osobitn\u00fdch predpisov.<\/li>\n<\/ul>\n<p>Ak ide o da\u0148ov\u00fd subjekt, ktor\u00fd si uplat\u0148uje odpo\u010d\u00edtanie da\u0148ovej straty, nemo\u017eno vyrubi\u0165 da\u0148 ani rozdiel dane po uplynut\u00ed <strong>siedmich rokov<\/strong> od<strong> konca roka,<\/strong> v ktorom vznikla povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie, v ktorom bola t\u00e1to da\u0148ov\u00e1 strata vyk\u00e1zan\u00e1.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-olya-kobruseva-5386754.jpg\" alt=\"\" width=\"668\" height=\"446\" class=\"aligncenter size-single-post-thumb wp-image-94075\" \/><\/p>\n<p><strong>Pr\u00edklad:<\/strong><\/p>\n<p>Da\u0148ovn\u00edk podal da\u0148ov\u00e9 priznanie k\u00a0dani z\u00a0pr\u00edjmov za rok 2019 d\u0148a 13.02.2020. Pri dani z\u00a0pr\u00edjmov je zda\u0148ovacie obdobie jednoro\u010dn\u00e9 a\u00a0da\u0148ov\u00e9 priznanie za rok 2019 bolo potrebn\u00e9 poda\u0165 do 31.03.2020, pr\u00edpadne do 30.06.2020, ak bolo po\u017eiadan\u00e9 o\u00a0odklad, pr\u00edpadne do 30.10.2020, kedy platili ustanovenia po\u010das pand\u00e9mie covid-19. P\u00e4\u0165ro\u010dn\u00e1 lehota za\u010dala da\u0148ov\u00e9mu subjektu plyn\u00fa\u0165 od konca roka, v\u00a0ktorom vznikla povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie, t. j. od 31.12.2020. Da\u0148 z\u00a0pr\u00edjmov m\u00f4\u017ee spr\u00e1vca dane vyrubi\u0165 do 31.12.2025.<\/p>\n<h2>Z\u00e1nik pr\u00e1va vym\u00e1ha\u0165 da\u0148ov\u00fd nedoplatok<\/h2>\n<p><strong>Z\u00e1nik pr\u00e1va vym\u00e1ha\u0165 da\u0148ov\u00fd nedoplatok a z\u00e1nik pr\u00e1va vyrubi\u0165 da\u0148 je potrebn\u00e9 d\u00f4sledne odli\u0161ova\u0165. <\/strong>Da\u0148ov\u00fd nedoplatok vznik\u00e1 na z\u00e1klade dane, ktor\u00e1 bola splatn\u00e1, t. j. ide o dl\u017en\u00fa sumu dane po lehote splatnosti. V s\u00favislosti s da\u0148ou, ktor\u00e1 nebola splatn\u00e1, napr. z d\u00f4vodu, \u017ee nebola priznan\u00e1 alebo zrazen\u00e1, nem\u00f4\u017ee vznikn\u00fa\u0165 da\u0148ov\u00fd nedoplatok.<\/p>\n<p>V pr\u00edpade vyrubenia dane vznik\u00e1 da\u0148ov\u00fd nedoplatok a\u017e v momente, ak da\u0148ov\u00fd subjekt (dl\u017en\u00edk) <strong>nezaplat\u00ed vyruben\u00fa da\u0148 v lehote splatnosti, ktor\u00fa ur\u010d\u00ed spr\u00e1vca dane (napr. da\u0148ov\u00fd \u00farad) v rozhodnut\u00ed. <\/strong><\/p>\n<p>Pr\u00e1vo na vym\u00e1hanie da\u0148ov\u00e9ho nedoplatku je preml\u010dan\u00e9 po \u0161iestich rokoch po skon\u010den\u00ed kalend\u00e1rneho roku, v ktorom da\u0148ov\u00fd nedoplatok vznikol, ak osobitn\u00fd predpis neustanovuje inak. Ak spr\u00e1vca dane v\u00a0lehote doru\u010d\u00ed da\u0148ov\u00e9mu subjektu v\u00fdzvu na zaplatenie, za\u010d\u00edna plyn\u00fa\u0165 nov\u00e1 preml\u010dacia lehota po skon\u010den\u00ed kalend\u00e1rneho roku, v ktorom bola v\u00fdzva doru\u010den\u00e1. Po\u010das da\u0148ov\u00e9ho exeku\u010dn\u00e9ho konania t\u00e1to lehota neplynie.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\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,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12471\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12471\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<p>Spr\u00e1vca dane prihliadne na preml\u010danie, iba ak da\u0148ov\u00fd dl\u017en\u00edk vznesie n\u00e1mietku preml\u010dania, a to len v rozsahu uplatnenej n\u00e1mietky. Podanie n\u00e1mietky m\u00e1 odkladn\u00fd \u00fa\u010dinok. Proti rozhodnutiu o n\u00e1mietke da\u0148ov\u00fd dl\u017en\u00edk nem\u00f4\u017ee poda\u0165 odvolanie.<\/p>\n<p>Da\u0148ov\u00fd nedoplatok zanikne d\u0148om nasleduj\u00facim po dni z\u00e1niku pr\u00e1va vym\u00e1ha\u0165 da\u0148ov\u00fd nedoplatok. Pre ur\u010denie d\u0148a z\u00e1niku da\u0148ov\u00e9ho nedoplatku je rozhoduj\u00face ur\u010denie d\u0148a, v ktorom do\u0161lo k z\u00e1niku pr\u00e1va vym\u00e1ha\u0165 da\u0148ov\u00fd nedoplatok.<\/p>\n<p>Pr\u00e1vo na vym\u00e1hanie da\u0148ov\u00e9ho nedoplatku zanik\u00e1 po 20 rokoch po skon\u010den\u00ed kalend\u00e1rneho roku, v ktorom da\u0148ov\u00fd nedoplatok vznikol. Lehota ur\u010den\u00e1 pod\u013ea rokov kon\u010d\u00ed uplynut\u00edm toho d\u0148a, ktor\u00fd sa svoj\u00edm ozna\u010den\u00edm zhoduje s d\u0148om, ke\u010f do\u0161lo k skuto\u010dnosti ur\u010duj\u00facej jej za\u010diatok.<\/p>\n<p><strong>Pr\u00edklad:<\/strong><\/p>\n<p><em>Da\u0148ov\u00fd nedoplatok vznikol v roku 2008. \u0160es\u0165ro\u010dn\u00e1 lehota na jeho vym\u00e1hanie uplynula 31.12.2014. Kedy d\u00f4jde k preml\u010daniu a\u00a0z\u00e1niku pr\u00e1va vym\u00e1ha\u0165 da\u0148ov\u00fd nedoplatok?<\/em><\/p>\n<p><strong>Odpove\u010f:<\/strong><\/p>\n<p><em>Po uplynut\u00ed \u0161es\u0165ro\u010dnej lehoty je pr\u00e1vo spr\u00e1vcu dane na jeho vybratie preml\u010dan\u00e9, iba vtedy, ak da\u0148ov\u00fd dl\u017en\u00edk vznesie n\u00e1mietku preml\u010dania, a to v rozsahu uplat\u0148ovanej n\u00e1mietky. T\u00fato lehotu mo\u017eno pred\u013a\u017ei\u0165, ak spr\u00e1vca dane vykonal \u00fakon na jeho vybratie najdlh\u0161ie do 20 rokov po skon\u010den\u00ed roka, v ktorom nedoplatok vznikol.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00e4\u010d\u0161ina da\u0148ov\u00fdch subjektov rie\u0161i ot\u00e1zku, \u010di u\u017e pri za\u010diatku podnikania alebo pri dosiahnut\u00ed ak\u00e9hoko\u013evek in\u00e9ho pr\u00edjmu, ako s\u00a0dosiahnut\u00fdm pr\u00edjmom (pr\u00edpadne stratou) nalo\u017ei\u0165, \u010di mu vznik\u00e1 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12472,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[649,650,648],"class_list":["post-12471","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-danovy-nedoplatok","tag-danovy-poriadok","tag-prekluzivna-lehota"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12471","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=12471"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12471\/revisions"}],"predecessor-version":[{"id":12473,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12471\/revisions\/12473"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12472"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}