{"id":1604,"date":"2017-05-17T14:14:47","date_gmt":"2017-05-17T14:14:47","guid":{"rendered":"https:\/\/the7.io\/corporate\/?p=1"},"modified":"2023-10-15T10:16:41","modified_gmt":"2023-10-15T10:16:41","slug":"aktualizace-pro-danove-poplatniky","status":"publish","type":"post","link":"http:\/\/dev.moulis.cz\/aktualizace-pro-danove-poplatniky\/","title":{"rendered":"AKTUALIZACE Zm\u011bny pro da\u0148ov\u00e9 poplatn\u00edky v souvislosti s koronavirem"},"content":{"rendered":"

Ministerstvo financ\u00ed p\u0159ipravilo n\u011bkolik da\u0148ov\u00fdch zm\u011bn v souvislosti se \u0161\u00ed\u0159en\u00edm koronaviru. U tzv. Libera\u010dn\u00edho da\u0148ov\u00e9ho bal\u00ed\u010dku jde v z\u00e1sad\u011b o\u00a0prodlou\u017een\u00ed lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho<\/strong>\u00a0p\u0159izn\u00e1n\u00ed a\u00a0prom\u00edj\u00ed se n\u011bkter\u00e9 poplatky \u010di pokuty<\/strong>. Poj\u010fme se na to pod\u00edvat konkr\u00e9tn\u011b. Situace je celkem dynamick\u00e1 a m\u011bn\u00ed se cel\u00e1 \u0159ada dal\u0161\u00edch v\u011bc\u00ed, \u010dl\u00e1nek tedy pr\u016fb\u011b\u017en\u011b aktualizujeme.<\/span><\/p>\n

\"\"<\/figure>\n

Hlavn\u00edm \u00fa\u010delem t\u011bchto opat\u0159en\u00ed je usnadnit lidem p\u0159eklenut\u00ed nouzov\u00e9ho stavu, kter\u00fd u\u017e s\u00e1m o sob\u011b obsahuje obrovskou ekonomickou, ale hlavn\u011b du\u0161evn\u00ed z\u00e1t\u011b\u017e.<\/p>\n

\n

Posledn\u00ed aktualizace \u010dl\u00e1nku k 1. 4. 2020!<\/h2>\n<\/div>\n

Prodlu\u017euje se term\u00edn odevzd\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed do 1. 7. 2020<\/h2>\n

V\u0161em da\u0148ov\u00fdm poplatn\u00edk\u016fm (fyzick\u00fdm osob\u00e1m i podnikatel\u016fm) je umo\u017en\u011bno\u00a0podat p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f<\/strong>\u00a0a takt\u00e9\u017e\u00a0uhradit tuto da\u0148 bez jak\u00fdchkoliv sankc\u00ed a\u017e o t\u0159i m\u011bs\u00edce pozd\u011bji<\/strong>. Nav\u00edc\u00a0nen\u00ed nutn\u00e9<\/strong>\u00a0jakkoliv\u00a0prokazovat souvislost\u00a0<\/strong>s aktu\u00e1ln\u00edm stavem zp\u016fsoben\u00fdm pandemi\u00ed\u00a0koronaviru<\/strong>.<\/p>\n

Vedle uleh\u010den\u00ed jde samoz\u0159ejm\u011b i o zm\u00edrn\u011bn\u00ed koncentrace lid\u00ed na finan\u010dn\u00edch \u00fa\u0159adech a po\u0161t\u00e1ch.<\/p>\n

Prominut\u00ed spr\u00e1vn\u00edch poplatk\u016f<\/h2>\n

Bude prominut spr\u00e1vn\u00ed poplatek ve v\u00fd\u0161i\u00a0400 K\u010d<\/strong>\u00a0za pod\u00e1n\u00ed individu\u00e1ln\u00ed \u017e\u00e1dosti o pose\u010dk\u00e1n\u00ed nebo spl\u00e1tkov\u00e1n\u00ed dan\u011b, o prominut\u00ed \u00faroku z prodlen\u00ed, resp. z pose\u010dkan\u00e9 \u010d\u00e1stky, a \u017e\u00e1dosti o prominut\u00ed pokuty za nepod\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed\u00a0z d\u016fvod\u016f souvisej\u00edc\u00edch s koronavirem<\/strong>. T\u00fdk\u00e1 se \u017e\u00e1dost\u00ed podan\u00fdch a\u017e\u00a0do 31. 7. 2020<\/strong>.<\/p>\n

Prominut\u00ed pokut za opo\u017ed\u011bn\u00e9 tvrzen\u00ed dan\u011b<\/h2>\n

Prom\u00edj\u00ed se\u00a0pokuty za opo\u017ed\u011bn\u00e9 tvrzen\u00ed dan\u011b<\/strong>\u00a0ve v\u0161ech p\u0159\u00edpadech, kdy da\u0148ov\u00fd subjekt po\u017e\u00e1d\u00e1 o prominut\u00ed \u00faroku z prodlen\u00ed nebo o pose\u010dk\u00e1n\u00ed \u010di spl\u00e1tkov\u00e1n\u00ed dan\u011b. Zde\u00a0je pot\u0159eba prok\u00e1zat d\u016fvody jakkoliv souvisej\u00edc\u00ed s koronavirem<\/strong>. Nej\u010dast\u011bji se m\u016f\u017ee v praxi jednat o \u00fa\u010detn\u00ed nebo jin\u00e9ho kl\u00ed\u010dov\u00e9ho zam\u011bstnance p\u0159i onemocn\u011bn\u00ed nebo um\u00edst\u011bn\u00ed v karant\u00e9n\u011b, co\u017e mohlo znemo\u017enit pln\u011bn\u00ed da\u0148ov\u00fdch povinnost\u00ed.<\/p>\n

Prominut\u00ed pokut za opo\u017ed\u011bn\u00e9 pod\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed<\/h2>\n

Hromad\u011b se prominou pokuty za opo\u017ed\u011bn\u00e9 pod\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed ve v\u00fd\u0161i\u00a01000 K\u010d, kter\u00e9 vznikly mezi 1. 3 a 31. 7. 2020<\/strong>. Zde\u00a0nen\u00ed nutnost prokazovat<\/strong>\u00a0souvislost s\u00a0koronavirem<\/strong>.<\/p>\n

Sou\u010dasn\u011b bude tak\u00e9 ze strany Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed vyd\u00e1n pokyn tak, aby bylo mo\u017en\u00e9 individu\u00e1ln\u011b prominout pokuty za\u00a0nepod\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed<\/strong>, a to pro obdob\u00ed\u00a0od 1. 3. do 31. 7.<\/strong>, pokud\u00a0bude prok\u00e1z\u00e1na spojitost s koronavirem<\/strong>.<\/p>\n

Prominut\u00ed \u010dervnov\u00e9 z\u00e1lohy na da\u0148<\/h2>\n

Z\u00e1loha na da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch a pr\u00e1vnick\u00fdch osob, kter\u00e1 se hrad\u00ed v\u00a0m\u011bs\u00edci \u010dervnu<\/strong>, je\u00a0prominuta<\/strong>. Tedy 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. Subjekty p\u0159\u00edpadn\u011b da\u0148\u00a0doplat\u00ed dle p\u0159izn\u00e1n\u00ed v roce 2021<\/strong>.<\/p>\n

Prominut\u00ed pokuty za pozd\u011b podan\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed<\/h2>\n

Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z\u00a0nabyt\u00ed nemovit\u00fdch<\/strong>\u00a0v\u011bc\u00ed m\u016f\u017ee b\u00fdt bez hrozby sankce pod\u00e1no\u00a0nejpozd\u011bji do 31. 8. 2020<\/strong>. Sou\u010dasn\u011b plat\u00ed, \u017ee v t\u011bchto p\u0159\u00edpadech budou prominuty tak\u00e9 \u00faroky z prodlen\u00ed nebo \u00faroky z pose\u010dk\u00e1n\u00ed dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed. V praxi bude tedy v\u0161em da\u0148ov\u00fdm poplatn\u00edk\u016fm plo\u0161n\u011b umo\u017en\u011bno podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z nabyt\u00ed dom\u016f, byt\u016f, pozemk\u016f, gar\u00e1\u017e\u00ed atp. a uhradit tuto da\u0148 a\u017e o p\u011bt m\u011bs\u00edc\u016f pozd\u011bji.<\/p>\n

Zaveden\u00ed institutu Loss carryback<\/h2>\n

Jedn\u00e1 se o zp\u011btn\u00e9 p\u016fsoben\u00ed da\u0148ov\u00e9 ztr\u00e1ty u dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob i pr\u00e1vnick\u00fdch osob za\u00a0rok 2020<\/strong>. Bude ji mo\u017en\u00e9\u00a0zp\u011btn\u011b<\/strong>\u00a0uplatnit v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za\u00a0rok 2019 a 2018<\/strong>.<\/p>\n

Posunut\u00ed \u00fahrady z\u00e1loh na silni\u010dn\u00ed da\u0148<\/h2>\n

Plo\u0161n\u011b se posouvaj\u00ed \u00fahrady z\u00e1loh splatn\u00fdch v dubnu a v \u010dervenci na\u00a0silni\u010dn\u00ed da\u0148<\/strong>, a to nejpozd\u011bji\u00a0do 15. 10. 2020<\/strong>. U v\u0161ech takto zpo\u017ed\u011bn\u00fdch \u00fahrad budou automaticky prominuty v\u0161echny \u00faroky z prodlen\u00ed a z pose\u010dk\u00e1n\u00ed.<\/p>\n

Prominut\u00ed DPH na bez\u00faplatn\u00e9 dod\u00e1n\u00ed ochrann\u00fdch pom\u016fcek<\/h2>\n

Toto prominut\u00ed se vztahuje na\u00a0rou\u0161ky, respir\u00e1tory a dal\u0161\u00ed ochrann\u00e9 pom\u016fcky<\/strong>, jejich\u017e dod\u00e1n\u00ed slou\u017e\u00ed ke zm\u00edrn\u011bn\u00ed dopad\u016f \u0161\u00ed\u0159en\u00ed n\u00e1kazy koronavirem. D\u00e1le se vztahuje na\u00a0dezinfek\u010dn\u00ed prost\u0159edky<\/strong>\u00a0a tak\u00e9 na suroviny pro jejich v\u00fdrobu. Prominut\u00ed dan\u011b plat\u00ed na obdob\u00ed od 12. 3. 2020 a\u017e\u00a0do konce nouzov\u00e9ho stavu<\/strong>.<\/p>\n

EET \u2013 Elektronick\u00e1 evidence tr\u017eeb<\/h2>\n

Bylo schv\u00e1leno, \u017ee EET je\u00a0pozastavena po dobu nouzov\u00e9ho stavu<\/strong>\u00a0a pot\u00e9 na\u00a0dal\u0161\u00ed t\u0159i m\u011bs\u00edce<\/strong>. Pozastaven\u00ed znamen\u00e1, \u017ee \u017e\u00e1dn\u00fd poplatn\u00edk nebude muset evidovat sv\u00e9 tr\u017eby a tato povinnost nebude nikterak kontrolov\u00e1na.<\/p>\n

Doporu\u010den\u00ed pro poplatn\u00edky<\/h2>\n

Finan\u010dn\u00ed spr\u00e1va \u017e\u00e1d\u00e1 poplatn\u00edky vyu\u017e\u00edvat nam\u00edsto osobn\u00edho kontaktu sp\u00ed\u0161e d\u00e1lkov\u00e9 formy komunikace, tedy pod\u00e1vat da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed prost\u0159ednictv\u00edm datov\u00e9 schr\u00e1nky, p\u0159es aplikaci Elektronick\u00e1 pod\u00e1n\u00ed pro Finan\u010dn\u00ed spr\u00e1vu nebo po\u0161tou. Od \u00fater\u00fd 24. 3. 2020 jsou\u00a0pracovi\u0161t\u011b Finan\u010dn\u00ed spr\u00e1vy p\u0159\u00edstupn\u00e1<\/strong>\u00a0pro ve\u0159ejnost pouze v\u00a0pond\u011bl\u00ed<\/strong>\u00a0a ve\u00a0st\u0159edu od 8:00 do 11:00 hodin<\/strong>. Finan\u010dn\u00ed i Celn\u00ed spr\u00e1va deklarovala, \u017ee v t\u011bchto komplikovan\u00fdch \u010dasech bude vystupovat v\u016f\u010di v\u0161em poplatn\u00edk\u016fm vst\u0159\u00edcn\u011b a s benevolenc\u00ed.<\/p>\n

Aktu\u00e1ln\u00ed informace naleznete v\u017edy na webech\u00a0Finan\u010dn\u00ed spr\u00e1vy<\/a>\u00a0a\u00a0Ministerstva financ\u00ed<\/a>. V p\u0159\u00edpad\u011b, \u017ee bude n\u011bco nejasn\u00e9ho, je k dispozici\u00a0telefonn\u00ed linka Finan\u010dn\u00ed spr\u00e1vy<\/strong>, kter\u00e1 je dostupn\u00e1 na \u010d\u00edsle\u00a0225 092 392<\/strong>\u00a0od pond\u011bl\u00ed do p\u00e1tku v \u010dase 9:00-17:00<\/strong>.<\/p>\n

Zdroj: Ministerstvo financ\u00ed<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Aktu\u00e1ln\u00ed zm\u011bny v souvislosti s koronavirem<\/p>\n","protected":false},"author":1,"featured_media":1790,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"_links":{"self":[{"href":"http:\/\/dev.moulis.cz\/wp-json\/wp\/v2\/posts\/1604"}],"collection":[{"href":"http:\/\/dev.moulis.cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/dev.moulis.cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/dev.moulis.cz\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/dev.moulis.cz\/wp-json\/wp\/v2\/comments?post=1604"}],"version-history":[{"count":2,"href":"http:\/\/dev.moulis.cz\/wp-json\/wp\/v2\/posts\/1604\/revisions"}],"predecessor-version":[{"id":1871,"href":"http:\/\/dev.moulis.cz\/wp-json\/wp\/v2\/posts\/1604\/revisions\/1871"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/dev.moulis.cz\/wp-json\/wp\/v2\/media\/1790"}],"wp:attachment":[{"href":"http:\/\/dev.moulis.cz\/wp-json\/wp\/v2\/media?parent=1604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/dev.moulis.cz\/wp-json\/wp\/v2\/categories?post=1604"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/dev.moulis.cz\/wp-json\/wp\/v2\/tags?post=1604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}