{"id":188,"date":"2020-03-17T10:30:07","date_gmt":"2020-03-17T09:30:07","guid":{"rendered":"http:\/\/dane-spirytova.cz\/?p=188"},"modified":"2020-09-30T11:16:37","modified_gmt":"2020-09-30T09:16:37","slug":"danova-priznani-mimoradny-termin","status":"publish","type":"post","link":"https:\/\/dane-spirytova.cz\/index.php\/2020\/03\/17\/danova-priznani-mimoradny-termin\/","title":{"rendered":"Da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed &#8211; mimo\u0159\u00e1dn\u00fd term\u00edn"},"content":{"rendered":"<p><strong>Na z\u00e1klad\u011b rozhodnut\u00ed vl\u00e1dy a GF\u0158 do\u0161lo k\u00a0 datu 16.3.2020 k n\u011bkter\u00fdm \u00faprav\u00e1m povinnost\u00ed pro poplatn\u00edky:<\/strong><\/p>\n<p><strong>Co poplatn\u00edci d\u011blat nemus\u00ed?<\/strong><\/p>\n<p>Da\u0148ov\u00ed poplatn\u00edci nemus\u00ed pod\u00e1vat <strong>da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f<\/strong> pr\u00e1vnick\u00fdch osob, k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob a vy\u00fa\u010dtov\u00e1n\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b do term\u00ednu 1. dubna 2020. Posta\u010d\u00ed, pokud toto p\u0159izn\u00e1n\u00ed podaj\u00ed nejpozd\u011bji do 18.8. 2020. Toto plat\u00ed zcela <strong>automaticky bez \u017e\u00e1dosti<\/strong>. Ve stejn\u00e9m term\u00ednu jsou splatn\u00e9 doplatky dan\u011b z p\u0159\u00edjm\u016f. P\u0159ehled pro SZ lze podat do 15.9.2020, P\u0159ehled pro ZP do 3.8.2020.<\/p>\n<p>Plo\u0161n\u011b budou prominuty <strong>\u010dervnov\u00e9 z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch a pr\u00e1vnick\u00fdch osob<\/strong>. \u010cervnov\u00e1 z\u00e1loha (tj. druh\u00e1 z\u00e1loha u kvart\u00e1ln\u00edch pl\u00e1tc\u016f a prvn\u00ed z\u00e1loha v p\u0159\u00edpad\u011b pololetn\u00edch pl\u00e1tc\u016f), se nebude v\u016fbec hradit. Prominut\u00edm z\u00e1lohy nedoch\u00e1z\u00ed k prominut\u00ed samotn\u00e9 dan\u011b.<\/p>\n<p><strong>Prodlou\u017een\u00ed lh\u016fty pro n\u011bkter\u00e1 da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed:\u00a0<\/strong> \u017d\u00e1dost o prodlou\u017een\u00ed lh\u016fty nelze aplikovat u DPH. Tak\u00e9 byly zru\u0161eny pokuty za pozdn\u00ed pod\u00e1n\u00ed Kontroln\u00edho hl\u00e1\u0161en\u00ed.<\/p>\n<p><strong>Odklad platby z\u00e1lohy na silni\u010dn\u00ed da\u0148<\/strong> (platby k 15.4. a 15.7.) jsou posunuty a\u017e k 15.10.2020<\/p>\n<p><strong>P\u0159\u00edm\u00e1 podpora pro OSV\u010c &#8211; program P\u011btadvac\u00edtka:\u00a0<\/strong> od 10.4.2020 lze ji\u017e zaslat dokument \u017d\u00e1dost o poskytnut\u00ed kompenza\u010dn\u00edho bonusu, od 8.5.2020 lze pod\u00e1vat \u017d\u00e1dost o bonus na druh\u00e9 obdob\u00ed, nejpozd\u011bji do 29.6.2020 (ve\u0161ker\u00e9 info, dokument, ot\u00e1zky a odpov\u011bdi na www.financnisprava.cz)<strong><br \/>\n<\/strong><\/p>\n<p><strong>P\u0159\u00edm\u00e1 podpora pro spole\u010dn\u00edky mal\u00fdch s.r.o.: <\/strong>dne 3.6.2020 byl schv\u00e1len n\u00e1vrh p\u0159\u00edm\u00e9 podpory pro mal\u00e1 s.r.o., bonus ve v\u00fd\u0161i 500 k\u010d na den za obdob\u00ed 12.3.-8.6.2020 mohou \u017e\u00e1dat v\u0161ichni spole\u010dn\u00edci s.r.o., jsou zde v\u0161ak podm\u00ednky &#8211; \u010dasov\u00fd, p\u0159\u00edjmov\u00fd a reziden\u010dn\u00ed test. \u017d\u00e1dost o p\u0159\u00edsp\u011bvek lze naj\u00edt\u00a0 na www.financnisprava.cz<\/p>\n<p><strong>Pro OSV\u010c byly zru\u0161eny odvody na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed <\/strong>na m\u011bs\u00edce b\u0159ezen &#8211; srpen 2020 viz www.mpsv.cz a www.financnisprava.cz)<\/p>\n<p><strong>Zru\u0161en\u00ed povinn\u00e9 evidence EET<\/strong> od 27.3. nemus\u00ed <strong>Do dne ukon\u010den\u00ed nouzov\u00e9ho stavu<\/strong> nejsou poplatn\u00edci povinni plnit povinnosti dle z\u00e1kona 112\/2016 Sb., o evidenci tr\u017eeb (d\u00e1le tak\u00e9 jen \u201eZoET\u201c), s v\u00fdjimkou povinnosti zach\u00e1zet s autentiza\u010dn\u00edmi \u00fadaji, certifik\u00e1tem pro evidenci tr\u017eeb a blokem \u00fa\u010dtenek tak, aby p\u0159ede\u0161li jejich zneu\u017eit\u00ed.<strong>V obdob\u00ed 3 m\u011bs\u00edc\u016f ode dne ukon\u010den\u00ed nouzov\u00e9ho stavu<\/strong>, nejsou povinni plnit eviden\u010dn\u00ed povinnost a povinnost um\u00edstit informa\u010dn\u00ed ozn\u00e1men\u00ed.\u00a0 Byl prodlou\u017een odklad EET pro v\u0161echny poplatn\u00edky do 31.12.2020, z\u00e1kon \u010d.263\/2020 Sb. od 3.6.2020.v\u00edce info na www.etrzba.cz<\/p>\n<p>S \u00fa\u010dinnost\u00ed z\u00e1kona \u010d. 386\/2020 Sb. o <strong>zru\u0161en\u00ed dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed<\/strong> do\u0161lo dne 26. z\u00e1\u0159\u00ed 2020 ke zru\u0161en\u00ed dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed, a to se zp\u011btnou \u00fa\u010dinnost\u00ed pro p\u0159\u00edpady, kdy byl vklad pr\u00e1va do katastru nemovitost\u00ed proveden v prosinci 2019 a pozd\u011bji.<\/p>\n<p>V\u00edce informac\u00ed na www.financnisprava.cz nebo www.mfcr.cz<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Na z\u00e1klad\u011b rozhodnut\u00ed vl\u00e1dy a GF\u0158 do\u0161lo k\u00a0 datu 16.3.2020 k n\u011bkter\u00fdm \u00faprav\u00e1m povinnost\u00ed pro poplatn\u00edky: Co poplatn\u00edci d\u011blat nemus\u00ed? Da\u0148ov\u00ed poplatn\u00edci nemus\u00ed pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob a vy\u00fa\u010dtov\u00e1n\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b do term\u00ednu 1. dubna 2020. Posta\u010d\u00ed, pokud toto p\u0159izn\u00e1n\u00ed podaj\u00ed nejpozd\u011bji do 18.8. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-188","post","type-post","status-publish","format-standard","hentry","category-nezarazene"],"_links":{"self":[{"href":"https:\/\/dane-spirytova.cz\/index.php\/wp-json\/wp\/v2\/posts\/188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dane-spirytova.cz\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dane-spirytova.cz\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dane-spirytova.cz\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dane-spirytova.cz\/index.php\/wp-json\/wp\/v2\/comments?post=188"}],"version-history":[{"count":15,"href":"https:\/\/dane-spirytova.cz\/index.php\/wp-json\/wp\/v2\/posts\/188\/revisions"}],"predecessor-version":[{"id":215,"href":"https:\/\/dane-spirytova.cz\/index.php\/wp-json\/wp\/v2\/posts\/188\/revisions\/215"}],"wp:attachment":[{"href":"https:\/\/dane-spirytova.cz\/index.php\/wp-json\/wp\/v2\/media?parent=188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dane-spirytova.cz\/index.php\/wp-json\/wp\/v2\/categories?post=188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dane-spirytova.cz\/index.php\/wp-json\/wp\/v2\/tags?post=188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}