[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.ltlm.cz\/nocni-muta-zvana-danove-priznani-tyka-se-i-me\/#Article","mainEntityOfPage":"https:\/\/www.ltlm.cz\/nocni-muta-zvana-danove-priznani-tyka-se-i-me\/","headline":"No\u010dn\u00ed m\u016fta zvan\u00e1 Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. T\u00fdk\u00e1 se i m\u011b?","name":"No\u010dn\u00ed m\u016fta zvan\u00e1 Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. T\u00fdk\u00e1 se i m\u011b?","description":"Na odevzd\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed (DP) je sice je\u0161t\u011b trocha \u010dasu, ale pomalu bychom se na to m\u011bli u\u017e za\u010d\u00edt p\u0159ipravovat. Pokud nev\u00edte, zda se da\u0148ov\u00e1 povinnost bude t\u00fdkat i v\u00e1s, tak \u010dt\u011bte d\u00e1le. V n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch najdete popis nej\u010dast\u011bj\u0161\u00edch situac\u00ed, kdy p\u0159izn\u00e1n\u00ed podat mus\u00edme a kdy ne, a na konci \u010dl\u00e1nku si uk\u00e1\u017eeme situace, kdy sice...","datePublished":"2019-12-06","dateModified":"2023-05-31","author":{"@type":"Person","@id":"https:\/\/www.ltlm.cz\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.ltlm.cz\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/f08fec9e5d161146672022190172bcb121f980bd7a64f251ea643f4b19d0f071?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/f08fec9e5d161146672022190172bcb121f980bd7a64f251ea643f4b19d0f071?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"ltlm.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.ltlm.cz\/wp-content\/uploads\/img_a362717_w4249_t1575747293.jpg","url":"https:\/\/www.ltlm.cz\/wp-content\/uploads\/img_a362717_w4249_t1575747293.jpg","height":0,"width":0},"url":"https:\/\/www.ltlm.cz\/nocni-muta-zvana-danove-priznani-tyka-se-i-me\/","about":["Podnik\u00e1n\u00ed"],"wordCount":754,"articleBody":"Na odevzd\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed (DP) je sice je\u0161t\u011b trocha \u010dasu, ale pomalu bychom se na to m\u011bli u\u017e za\u010d\u00edt p\u0159ipravovat. Pokud nev\u00edte, zda se da\u0148ov\u00e1 povinnost bude t\u00fdkat i v\u00e1s, tak \u010dt\u011bte d\u00e1le. V n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch najdete popis nej\u010dast\u011bj\u0161\u00edch situac\u00ed, kdy p\u0159izn\u00e1n\u00ed podat mus\u00edme a kdy ne, a na konci \u010dl\u00e1nku si uk\u00e1\u017eeme situace, kdy sice nemus\u00edme, ale pokud to u\u010din\u00edme, m\u016f\u017eeme na tom jen vyd\u011blat. \tPOVINNOST ODEVZDAT DP MAJ\u00cd TYTO OSOBYPodnikatel\u00e9 v t\u011bchto p\u0159\u00edpadech:–          pokud byly na\u0161e p\u0159\u00edjmy z podnik\u00e1n\u00ed vy\u0161\u0161\u00ed ne\u017e 15000 korun za rok–          pokud vykazujeme ztr\u00e1tu, a to i v p\u0159\u00edpad\u011b, kdy na\u0161e p\u0159\u00edjmy byly ni\u017e\u0161\u00ed ne\u017e 15000 K\u010d Zam\u011bstnanci v t\u011bchto p\u0159\u00edpadech:–          pokud pracovali pro 2 a v\u00edce zam\u011bstnavatel\u016f sou\u010dasn\u011b–          pokud m\u011bli krom\u011b p\u0159\u00edjm\u016f ze zam\u011bstn\u00e1n\u00ed je\u0161t\u011b i dal\u0161\u00ed p\u0159\u00edjmy, jejich\u017e celkov\u00fd sou\u010det byl vy\u0161\u0161\u00ed ne\u017e 6000 K\u010d za rok. Mohlo j\u00edt o p\u0159\u00edjmy z podnik\u00e1n\u00ed, z pron\u00e1jm\u016f nebo t\u0159eba z kapit\u00e1lov\u00e9ho majetku, co\u017e nej\u010dast\u011bji b\u00fdvaj\u00ed p\u0159\u00edjmy z prodeje akci\u00ed–          pokud odvedli tzv. solid\u00e1rn\u00ed da\u0148 a jejich hrub\u00fd ro\u010dn\u00ed p\u0159\u00edjem byl vy\u0161\u0161\u00ed ne\u017e 1 569 552 K\u010d \tPOVINNOST ODEVZD\u00c1VAT DP NEMAJ\u00cd TYTO OSOBYPodnikatel\u00e9, kte\u0159\u00ed v uplynul\u00e9m roce: –          nem\u011bli ro\u010dn\u00ed p\u0159\u00edjmy z podnik\u00e1n\u00ed vy\u0161\u0161\u00ed ne\u017e 15000 K\u010d a nevykazuj\u00ed da\u0148ovou ztr\u00e1tu(v tomto p\u0159\u00edpad\u011b doporu\u010dujeme podat na F\u00da \u010destn\u00e9 prohl\u00e1\u0161en\u00ed o t\u00e9to skute\u010dnosti, abyste p\u0159ede\u0161li zbyte\u010dn\u00fdm probl\u00e9m\u016fm a nedorozum\u011bn\u00edm) Zam\u011bstnanci, kte\u0159\u00ed v uplynul\u00e9m roce: –          pracovali pouze u jednoho zam\u011bstnavatele–          pracovali pro v\u00edce zam\u011bstnavatel\u016f, ale tyto pr\u00e1ce se \u010dasov\u011b nep\u0159ekr\u00fdvaly–          spolu se zam\u011bstn\u00e1n\u00edm i podnikali, pop\u0159. m\u011bli jin\u00e9 p\u0159\u00edjmy podl\u00e9haj\u00edc\u00ed dani z p\u0159\u00edjmu (nap\u0159. pron\u00e1jmy, kapit\u00e1lov\u00fd majetek atd.) a sou\u010det v\u0161ech t\u011bchto p\u0159\u00edjm\u016f nebyl vy\u0161\u0161\u00ed ne\u017e 6000 K\u010d za rok–          m\u011bli pouze p\u0159\u00edjmy ze zahrani\u010d\u00ed a tyto p\u0159\u00edjmy byly vyjmuty ze zdan\u011bn\u00ed na z\u00e1klad\u011b mezin\u00e1rodn\u00ed smlouvy \u010cR a dan\u00e9 zem\u011b (zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed)     Lid\u00e9, celoro\u010dn\u011b pob\u00edraj\u00edc\u00ed n\u011bkterou z d\u00e1vek, jen\u017e je od dan\u011b z p\u0159\u00edjmu osvobozena.Jde nap\u0159\u00edklad o:–          nemocensk\u00e9 d\u00e1vky–          d\u00e1vky st\u00e1tn\u00ed soci\u00e1ln\u00ed podpory–          d\u00e1vky v nezam\u011bstnanosti apod. \tSITUACE, KDY SE V\u00c1M VYPLAT\u00cd PODAT DP, I KDY\u017d NEMUS\u00cdTE:1.       pokud jste \u010d\u00e1st roku byli zam\u011bstn\u00e1ni a dal\u0161\u00ed \u010d\u00e1st pob\u00edrali nemocenskou nebo podporu v nezam\u011bstnanosti2.       \u017eeny, kter\u00e9 v pr\u016fb\u011bhu roky ode\u0161ly ze zam\u011bstn\u00e1n\u00ed na mate\u0159skou dovolenou nebo se z n\u00ed vracely zp\u011bt do pr\u00e1ce3.       studenti, kte\u0159\u00ed v pr\u016fb\u011bhu roku pracovali brig\u00e1dn\u011b a u zam\u011bstnavatele nepo\u017e\u00e1dali o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed4.       lid\u00e9, kte\u0159\u00ed pracovali formou dohod nebo m\u011bli nap\u0159. p\u0159\u00edjmy z autorsk\u00fdch pr\u00e1v do v\u00fd\u0161e maxim\u00e1ln\u011b 10000 korun m\u011bs\u00ed\u010dn\u011b a z toho jim byla odvedena sr\u00e1\u017ekov\u00e1 da\u0148 15%Nakonec je\u0161t\u011b p\u0159ipom\u00edn\u00e1me, \u017ee posledn\u00edm term\u00ednem pro odevzd\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2019, bude 31. b\u0159ezen 2020.                                                                                                                                                                                                                                                                                                                                                                                        4.2\/5 - (12 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"No\u010dn\u00ed m\u016fta zvan\u00e1 Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. T\u00fdk\u00e1 se i m\u011b?","item":"https:\/\/www.ltlm.cz\/nocni-muta-zvana-danove-priznani-tyka-se-i-me\/#breadcrumbitem"}]}]