{"id":16072,"date":"2025-06-20T07:00:00","date_gmt":"2025-06-20T05:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=16072"},"modified":"2025-06-19T15:33:12","modified_gmt":"2025-06-19T13:33:12","slug":"chyba-v-danovom-priznani-kedy-a-ako-je-potrebne-ju-opravit","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/chyba-v-danovom-priznani-kedy-a-ako-je-potrebne-ju-opravit\/","title":{"rendered":"Chyba v da\u0148ovom priznan\u00ed: kedy a ako je potrebn\u00e9 ju opravi\u0165"},"content":{"rendered":"<h2>Ak\u00e9 chyby je mo\u017en\u00e9 urobi\u0165 v da\u0148ovom priznan\u00ed k dani z pr\u00edjmov<\/h2>\n<p>Chyby v da\u0148ovom priznan\u00ed k dani z pr\u00edjmov <strong>m\u00f4\u017eu ma\u0165 r\u00f4zny charakter a r\u00f4zny vplyv<\/strong> na v\u00fdsledn\u00fa da\u0148ov\u00fa povinnos\u0165, resp. da\u0148 na \u00fahradu alebo da\u0148ov\u00fd preplatok. Napr\u00edklad:<\/p>\n<ul>\n<li>pr\u00e1vnick\u00e1 osoba zabudla do da\u0148ov\u00e9ho priznania zahrn\u00fa\u0165 vydan\u00fa fakt\u00faru za tovar,<\/li>\n<li>da\u0148ovn\u00edk zahrnul do da\u0148ov\u00fdch v\u00fddavkov n\u00e1klad, ktor\u00fd nie je da\u0148ov\u00fdm v\u00fddavkom,<\/li>\n<li>fyzick\u00e1 osoba nespr\u00e1vne vypo\u010d\u00edtala n\u00e1rok na da\u0148ov\u00fd bonus,<\/li>\n<li>da\u0148ovn\u00edk nespr\u00e1vne vypo\u010d\u00edtal da\u0148ov\u00fd odpis hmotn\u00e9ho majetku,<\/li>\n<li>fyzick\u00e1 osoba v da\u0148ovom priznan\u00ed neuviedla pr\u00edjmy zo zamestnania v zahrani\u010d\u00ed,<\/li>\n<li>da\u0148ovn\u00edk v da\u0148ovom priznan\u00ed neuviedol \u00fadaje o transakci\u00e1ch so z\u00e1visl\u00fdmi osobami,<\/li>\n<li>da\u0148ovn\u00edk k da\u0148ov\u00e9mu priznaniu neprilo\u017eil niektor\u00fa z po\u017eadovan\u00fdch pr\u00edloh.<\/li>\n<\/ul>\n<p>Ako je mo\u017en\u00e9 z vy\u0161\u0161ie uveden\u00fdch pr\u00edkladov vidie\u0165, tak niektor\u00e9 chyby, ktor\u00fdch sa da\u0148ovn\u00edk dopustil v da\u0148ovom priznan\u00ed, <strong>nemali \u017eiaden vplyv na da\u0148 z pr\u00edjmov, in\u00e9 sp\u00f4sobili, \u017ee da\u0148 z pr\u00edjmov uveden\u00e1 v da\u0148ovom priznan\u00ed bola vy\u0161\u0161ia alebo ni\u017e\u0161ia ne\u017e mala by\u0165<\/strong>. Niektor\u00e9 z t\u00fdchto ch\u00fdb je da\u0148ovn\u00edk povinn\u00fd opravi\u0165, in\u00e9 nie je povinn\u00fd (ale dobrovo\u013ene m\u00f4\u017ee) opravi\u0165.<\/p>\n<h2>Oprava chyby v da\u0148ovom priznan\u00ed: opravn\u00e9 a dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie<\/h2>\n<p>Ke\u010f da\u0148ovn\u00edk pod\u00e1va prv\u00e9 da\u0148ov\u00e9 priznanie za pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie, tak ide o (riadne) da\u0148ov\u00e9 priznanie. V pr\u00edpade, \u017ee v tomto (riadnom) da\u0148ovom priznan\u00ed boli chyby, tak <strong>na odstr\u00e1nenie t\u00fdchto ch\u00fdb sa pod\u00e1va \u010fal\u0161ie da\u0148ov\u00e9 priznanie, ktor\u00e9 sa u\u017e ale ozna\u010duje ako opravn\u00e9 da\u0148ov\u00e9 priznanie alebo dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie<\/strong>. Je medzi nimi pomerne ve\u013ek\u00fd rozdiel predov\u0161etk\u00fdm v tom, kedy sa toto da\u0148ov\u00e9 priznanie pod\u00e1va a ak\u00e9 d\u00f4sledky (predov\u0161etk\u00fdm v podobe pok\u00fat) z nich da\u0148ovn\u00edkovi plyn\u00fa.<\/p>\n<ol>\n<li><strong>Opravn\u00e9 da\u0148ov\u00e9 priznanie:<\/strong> pou\u017e\u00edva sa vtedy, ak ho da\u0148ovn\u00edk pod\u00e1va pred uplynut\u00edm lehoty na podanie da\u0148ov\u00e9ho priznania \u2013 da\u0148ovn\u00edk je bez oh\u013eadu na charakter opravovan\u00fdch ch\u00fdb opr\u00e1vnen\u00fd (m\u00f4\u017ee) ho poda\u0165.<\/li>\n<li><strong>Dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie:<\/strong> pou\u017e\u00edva sa vtedy, ak ho da\u0148ovn\u00edk pod\u00e1va po uplynut\u00ed lehoty na podanie da\u0148ov\u00e9ho priznania \u2013 da\u0148ovn\u00edk je v z\u00e1vislosti od charakteru opravovan\u00fdch ch\u00fdb niekedy opr\u00e1vnen\u00fd (m\u00f4\u017ee) a inokedy povinn\u00fd ho poda\u0165.<\/li>\n<\/ol>\n<p>Podrobnosti o t\u00fdchto druhoch da\u0148ov\u00fdch priznan\u00ed p\u00ed\u0161eme v nasleduj\u00facich \u010dastiach \u010dl\u00e1nku.<\/p>\n<p><strong>Formul\u00e1r riadneho da\u0148ov\u00e9ho priznania, opravn\u00e9ho da\u0148ov\u00e9ho priznania a dodato\u010dn\u00e9ho da\u0148ov\u00e9ho priznania je toto\u017en\u00fd \u2013 ide o jeden a ten ist\u00fd formul\u00e1r.<\/strong> M\u00e1 hne\u010f na za\u010diatku \u00fadaj identifikuj\u00faci druh da\u0148ov\u00e9ho priznania: da\u0148ov\u00e9 priznanie, opravn\u00e9 da\u0148ov\u00e9 priznanie a dodato\u010dn\u00e9 da\u0148ov\u00e9ho priznanie. Druh da\u0148ov\u00e9ho priznania je nevyhnutn\u00e9 v \u0148om ozna\u010di\u0165.<\/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\/16072\">\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\/16072\">\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<h2>Opravn\u00e9 da\u0148ov\u00e9 priznanie: kedy pou\u017ei\u0165 tento druh da\u0148ov\u00e9ho priznania<\/h2>\n<p><strong>Opravn\u00e9 da\u0148ov\u00e9 priznanie sa pou\u017e\u00edva vtedy, ak ho da\u0148ovn\u00edk pod\u00e1va pred uplynut\u00edm lehoty na podanie da\u0148ov\u00e9ho priznania.<\/strong> Da\u0148ov\u00fd \u00farad berie do \u00favahy len posledn\u00e9 podan\u00e9 opravn\u00e9 da\u0148ov\u00e9 priznanie, pri\u010dom na podan\u00e9 prv\u00e9 (riadne) da\u0148ov\u00e9 priznanie a na predch\u00e1dzaj\u00face opravn\u00e9 da\u0148ov\u00e9 priznania sa neprihliada. Po\u010det podan\u00fdch opravn\u00fdch da\u0148ov\u00fdch priznan\u00ed nie je obmedzen\u00fd. Da\u0148ovn\u00edk ich m\u00f4\u017ee poda\u0165 to\u013eko, ko\u013eko potrebuje. Obmedzen\u00e1 je len lehota, do kedy je mo\u017en\u00e9 opravn\u00e9 da\u0148ov\u00e9 priznanie poda\u0165. Posledn\u00e9 opravn\u00e9 da\u0148ov\u00e9 priznanie je mo\u017en\u00e9 poda\u0165 najnesk\u00f4r v posledn\u00fd de\u0148 lehoty na podanie da\u0148ov\u00e9ho priznania, \u010di u\u017e riadnej alebo pred\u013a\u017eenej.<\/p>\n<p>Opravn\u00e9 da\u0148ov\u00e9 priznanie obsahuje <strong>rovnak\u00e9 \u00fadaje, ak\u00e9 boli uveden\u00e9 v riadnom da\u0148ovom priznan\u00ed, s t\u00fdm rozdielom, \u017ee tieto \u00fadaje s\u00fa u\u017e uveden\u00e9 spr\u00e1vne<\/strong>. In\u00fdmi slovami povedan\u00e9, da\u0148ovn\u00edk opravn\u00e9 da\u0148ov\u00e9 priznanie vypln\u00ed tak, ako keby pod\u00e1val riadne da\u0148ov\u00e9 priznanie, tzn. v\u0161etky \u00fadaje uvedie u\u017e spr\u00e1vne. Jedin\u00fdm rozdielom v porovnan\u00ed s riadnym da\u0148ov\u00fdm priznan\u00edm (okrem uvedenia spr\u00e1vnych \u00fadajov) je to, \u017ee hne\u010f v \u00favode formul\u00e1ru da\u0148ov\u00e9ho priznania sa uvedie, \u017ee ide o opravn\u00e9 da\u0148ov\u00e9 priznanie.<\/p>\n<h2>Dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie: kedy pou\u017ei\u0165 tento druh da\u0148ov\u00e9ho priznania<\/h2>\n<p><strong>Dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie sa pou\u017e\u00edva vtedy, ak ho da\u0148ovn\u00edk pod\u00e1va po uplynut\u00ed lehoty na podanie da\u0148ov\u00e9ho priznania.<\/strong> Ani po\u010det podan\u00fdch dodato\u010dn\u00fdch da\u0148ov\u00fdch priznan\u00ed vo v\u0161eobecnosti nie je obmedzen\u00fd (niektor\u00e9 v\u00fdnimky spom\u00edname ni\u017e\u0161ie v \u010dl\u00e1nku) a je mo\u017en\u00e9 poda\u0165 dodato\u010dn\u00e9 da\u0148ov\u00e9 priznania aj po tom, ako u\u017e bolo predt\u00fdm za to ist\u00e9 zda\u0148ovacie obdobie podan\u00e9 in\u00e9 dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie.<\/p>\n<p><strong>Lehota, do kedy je mo\u017en\u00e9 poda\u0165 dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie<\/strong>, je v podstate obmedzen\u00e1 lehotou, do uplynutia ktorej existuje pr\u00e1vo vyrubi\u0165 da\u0148 alebo rozdiel dane (vo v\u0161eobecnosti je to p\u00e4\u0165 rokov od konca roka, v ktorom vznikla povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie). Ak ale da\u0148ovn\u00edk pod\u00e1 dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie, ktor\u00e9 je v jeho prospech, v posledn\u00fd rok lehoty, do uplynutia ktorej existuje pr\u00e1vo vyrubi\u0165 da\u0148 alebo rozdiel dane, tak sa t\u00e1to lehota pred\u013a\u017ei o rok. V tejto pred\u013a\u017eenej lehote u\u017e nem\u00f4\u017ee poda\u0165 dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie.<\/p>\n<p>Existuj\u00fa aj in\u00e9 situ\u00e1cie, kedy da\u0148ovn\u00edk za zda\u0148ovacie obdobie <strong>nem\u00f4\u017ee poda\u0165<\/strong> dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie. S\u00fa uveden\u00e9 predov\u0161etk\u00fdm v \u00a7 16 ods. 7, 8 a 9 z\u00e1kona \u010d. 563\/2009 Z. z. o spr\u00e1ve dan\u00ed (da\u0148ov\u00fd poriadok) v znen\u00ed neskor\u0161\u00edch predpisov. Ide predov\u0161etk\u00fdm o situ\u00e1cie, kedy za zda\u0148ovacie obdobie da\u0148 bola ur\u010den\u00e1 pod\u013ea pom\u00f4cok, da\u0148 bola vyruben\u00e1 v skr\u00e1tenom vyrubovacom konan\u00ed alebo da\u0148 bola predmetom da\u0148ovej kontroly.<\/p>\n<p>Pokia\u013e ide o obsah dodato\u010dn\u00e9ho da\u0148ov\u00e9ho priznania, tak aj tento druh da\u0148ov\u00e9ho priznania sa v celom rozsahu vyp\u013a\u0148a so spr\u00e1vnymi \u00fadajmi. Av\u0161ak na rozdiel od riadneho da\u0148ov\u00e9ho priznania a opravn\u00e9ho da\u0148ov\u00e9ho priznania, <strong>v dodato\u010dnom da\u0148ovom priznan\u00ed sa vyp\u013a\u0148a aj osobitn\u00e1 \u010das\u0165 o rozdieloch vypl\u00fdvaj\u00facich z tohto dodato\u010dn\u00e9ho da\u0148ov\u00e9ho priznania<\/strong> v porovnan\u00ed s bezprostredne predch\u00e1dzaj\u00facim da\u0148ov\u00fdm priznan\u00edm (riadnym, opravn\u00fdm alebo dodato\u010dn\u00fdm). Okrem toho, v \u00favode formul\u00e1ru da\u0148ov\u00e9ho priznania sa uvedie, \u017ee ide o dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie a takisto sa v dodato\u010dnom da\u0148ovom priznan\u00ed uv\u00e1dza aj d\u00e1tum zistenia skuto\u010dnosti na podanie dodato\u010dn\u00e9ho da\u0148ov\u00e9ho priznania.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/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>Kedy da\u0148ovn\u00edk m\u00f4\u017ee a kedy mus\u00ed opravi\u0165 chybu v da\u0148ovom priznan\u00ed<\/h2>\n<p>Chyby zisten\u00e9 v da\u0148ovom priznan\u00ed je potrebn\u00e9 posudzova\u0165 z dvoch h\u013ead\u00edsk \u2013 \u010di je zisten\u00e1 pred alebo po uplynut\u00ed da\u0148ov\u00e9ho priznania a \u010di je alebo nie je povinnos\u0165 ju opravi\u0165:<\/p>\n<ul>\n<li><strong>chyba, ktor\u00fa je povinnos\u0165 opravi\u0165<\/strong> \u2013 ak je zisten\u00e1 do uplynutia lehoty na podanie da\u0148ov\u00e9ho priznania, tak sa m\u00f4\u017ee (nemus\u00ed) opravi\u0165 opravn\u00fdm da\u0148ov\u00fdm priznan\u00edm, ale ak sa do uplynutia lehoty na podanie da\u0148ov\u00e9ho priznania neoprav\u00ed alebo bude zisten\u00e1 po uplynut\u00ed lehoty na podanie da\u0148ov\u00e9ho priznania, tak sa mus\u00ed opravi\u0165 dodato\u010dn\u00fdm da\u0148ov\u00fdm priznan\u00edm,<\/li>\n<li><strong>chyba, ktor\u00fa nie je povinnos\u0165 opravi\u0165<\/strong> \u2013 ak je zisten\u00e1 do uplynutia lehoty na podanie da\u0148ov\u00e9ho priznania, tak sa m\u00f4\u017ee (nemus\u00ed) opravi\u0165 opravn\u00fdm da\u0148ov\u00fdm priznan\u00edm, ale ak sa do uplynutia lehoty na podanie da\u0148ov\u00e9ho priznania neoprav\u00ed alebo bude zisten\u00e1 po uplynut\u00ed lehoty na podanie da\u0148ov\u00e9ho priznania, tak sa m\u00f4\u017ee (nemus\u00ed) opravi\u0165 dodato\u010dn\u00fdm da\u0148ov\u00fdm priznan\u00edm.<\/li>\n<\/ul>\n<p><strong>Da\u0148ovn\u00edk je povinn\u00fd poda\u0165 dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie, ak chyba sp\u00f4sobuje, \u017ee:<\/strong><\/p>\n<ul>\n<li>da\u0148 m\u00e1 by\u0165 vy\u0161\u0161ia, ako bola uveden\u00e1 v da\u0148ovom priznan\u00ed alebo da\u0148ov\u00fdm \u00faradom vyruben\u00e1, alebo<\/li>\n<li>da\u0148ov\u00e1 strata m\u00e1 by\u0165 ni\u017e\u0161ia, ako bola uveden\u00e1 v da\u0148ovom priznan\u00ed.<\/li>\n<\/ul>\n<p>Okrem toho, z\u00e1kon \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov vymen\u00fava tie\u017e <strong>nieko\u013eko \u0161pecifick\u00fdch situ\u00e1ci\u00ed, kedy je da\u0148ovn\u00edk povinn\u00fd poda\u0165<\/strong> dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie. M\u00f4\u017eu vznika\u0165 predov\u0161etk\u00fdm v s\u00favislosti s r\u00f4znymi formami \u00fa\u013eav na dani z pr\u00edjmov, s vyplaten\u00edm pr\u00edjmov zo z\u00e1vislej \u010dinnosti za zomrel\u00e9ho da\u0148ovn\u00edka, so sp\u00e4tn\u00fdm priznan\u00edm d\u00f4chodku a uplat\u0148ovan\u00edm nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka a s dodato\u010dne prijat\u00fdmi pr\u00edjmami alebo zaplaten\u00fdmi v\u00fddavkami po skon\u010den\u00ed podnikania, inej samostatnej z\u00e1robkovej \u010dinnosti alebo pren\u00e1jmu.<\/p>\n<p>Da\u0148ovn\u00edk je povinn\u00fd poda\u0165 dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie <strong>do konca mesiaca nasleduj\u00faceho <\/strong>po tom mesiaci, v ktorom zistil chybu maj\u00facu za n\u00e1sledok povinnos\u0165 jeho podania. V rovnakej lehote je pr\u00edpadn\u00e1 dodato\u010dne priznan\u00e1 da\u0148 aj splatn\u00e1.<\/p>\n<p><strong>Da\u0148ovn\u00edk je opr\u00e1vnen\u00fd poda\u0165 dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie, ak chyba sp\u00f4sobuje, \u017ee:<\/strong><\/p>\n<ul>\n<li>da\u0148 m\u00e1 by\u0165 ni\u017e\u0161ia, ako bola uveden\u00e1 v da\u0148ovom priznan\u00ed alebo da\u0148ov\u00fdm \u00faradom vyruben\u00e1,<\/li>\n<li>da\u0148ov\u00e9 priznanie neobsahuje spr\u00e1vne \u00fadaje, alebo<\/li>\n<li>da\u0148ov\u00e1 strata m\u00e1 by\u0165 vy\u0161\u0161ia, ako bola uveden\u00e1 v da\u0148ovom priznan\u00ed.<\/li>\n<\/ul>\n<p>Pre \u00faplnos\u0165 dod\u00e1vame, \u017ee podanie opravn\u00e9ho da\u0148ov\u00e9ho priznanie nie je spojen\u00e9 so \u017eiadnymi sankciami, ale <strong>podanie dodato\u010dn\u00e9ho da\u0148ov\u00e9ho priznania v mnoh\u00fdch pr\u00edpadoch u\u017e spojen\u00e9 so sankciami zo strany da\u0148ov\u00e9ho \u00faradu je<\/strong> pod\u013ea \u00a7 155 a nasleduj\u00facich z\u00e1kona \u010d. 563\/2009 Z. z. o spr\u00e1ve dan\u00ed (da\u0148ov\u00fd poriadok) v znen\u00ed neskor\u0161\u00edch predpisov.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ak\u00e9 chyby je mo\u017en\u00e9 urobi\u0165 v da\u0148ovom priznan\u00ed k dani z pr\u00edjmov Chyby v da\u0148ovom priznan\u00ed k dani z pr\u00edjmov m\u00f4\u017eu ma\u0165 r\u00f4zny charakter a &#8230;<\/p>\n","protected":false},"author":30,"featured_media":16073,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[709,380,349,559,699],"class_list":["post-16072","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-chyby","tag-dan-z-prijmov","tag-danove-priznanie","tag-dodatocne-danove-priznanie","tag-opravne-danove-priznanie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16072","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\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=16072"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16072\/revisions"}],"predecessor-version":[{"id":16075,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16072\/revisions\/16075"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16073"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=16072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=16072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=16072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}