{"id":300655,"date":"2024-03-14T11:54:52","date_gmt":"2024-03-14T10:54:52","guid":{"rendered":"https:\/\/zakrasnejsivimperk.cz\/?p=300655"},"modified":"2024-03-14T11:54:52","modified_gmt":"2024-03-14T10:54:52","slug":"financni-sprava-podana-je-necela-ctvrtina-danovych-priznani-jake-jsou-zmeny-a-na-jake-chyby-si-dat-pozor","status":"publish","type":"post","link":"https:\/\/zakrasnejsivimperk.cz\/?p=300655","title":{"rendered":"FINAN\u010cN\u00cd SPR\u00c1VA: Pod\u00e1na je necel\u00e1 \u010dtvrtina da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed: jak\u00e9 jsou zm\u011bny a na jak\u00e9 chyby si d\u00e1t pozor?"},"content":{"rendered":"<h6 class=\"-wm-MsoNormal\"><b>K\u00a011. b\u0159eznu bylo pod\u00e1no 649\u00a0690 p\u0159izn\u00e1n\u00ed k\u00a0dan\u00edm z\u00a0p\u0159\u00edjm\u016f za rok 2023, co\u017e odpov\u00edd\u00e1 23 % celkov\u00e9ho odhadovan\u00e9ho po\u010dtu. Zhruba 65 % p\u0159izn\u00e1n\u00ed bylo finan\u010dn\u00edmu \u00fa\u0159adu doru\u010deno elektronicky datovou schr\u00e1nkou nebo p\u0159es port\u00e1l MOJE dan\u011b. Tento pod\u00edl bude d\u00e1le nar\u016fstat v\u00a0pr\u016fb\u011bhu dubna, kdy plat\u00ed prodlou\u017een\u00fd term\u00edn pro elektronick\u00e1 pod\u00e1n\u00ed. Finan\u010dn\u00ed spr\u00e1va upozor\u0148uje na zm\u011bny a novinky t\u00fdkaj\u00edc\u00ed se da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed a p\u0159ipom\u00edn\u00e1 nej\u010dast\u011bj\u0161\u00ed chyby p\u0159i jejich vypl\u0148ov\u00e1n\u00ed a pod\u00e1v\u00e1n\u00ed. V\u00a0n\u00e1vaznosti na lo\u0148sk\u00e9 uzav\u0159en\u00ed 77 \u00fazemn\u00edch pracovi\u0161\u0165 finan\u010dn\u00edch \u00fa\u0159ad\u016f p\u0159ipom\u00edn\u00e1me tak\u00e9 \u010dast\u011bj\u0161\u00ed v\u00fdjezdy pracovn\u00edk\u016f do obc\u00ed a z\u0159\u00edzen\u00ed telefonn\u00edch konzulta\u010dn\u00edch linek.<\/b><b><\/b><\/h6>\n<p class=\"-wm-MsoNormal\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-300623\" src=\"https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2024\/03\/13\/Financni-sprava-logo.png\" alt=\"\" width=\"150\" height=\"150\" srcset=\"https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2024\/03\/13\/Financni-sprava-logo.png 300w, https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2024\/03\/13\/Financni-sprava-logo-150x150.png 150w, https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2024\/03\/13\/Financni-sprava-logo-210x210.png 210w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\u201e<i>V p\u0159echoz\u00edch letech finan\u010dn\u00ed \u00fa\u0159ady ve druh\u00e9 polovin\u011b b\u0159ezna obdr\u017eely zpravidla a\u017e milion p\u0159izn\u00e1n\u00ed k\u00a0dan\u00edm z\u00a0p\u0159\u00edjm\u016f. Abychom tuto, za cel\u00fd rok \u010dasto jedinou, povinnost ob\u010dan\u016f v\u016f\u010di finan\u010dn\u00edmu \u00fa\u0159adu co nejv\u00edce uleh\u010dili, m\u00e1me cel\u00fd b\u0159ezen ve v\u0161ech kraj\u00edch v provozu specializovan\u00e9 telefonn\u00ed infolinky. Pracovn\u00edci finan\u010dn\u00edch \u00fa\u0159ad\u016f tak\u00e9 pr\u016fb\u011b\u017en\u011b vyj\u00ed\u017ed\u011bj\u00ed na celkem 490 napl\u00e1novan\u00fdch v\u00fdjezd\u016f do men\u0161\u00edch obc\u00ed, kde pom\u00e1haj\u00ed vyplnit a odevzdat p\u0159izn\u00e1n\u00ed p\u0159\u00edmo v\u00a0ter\u00e9nu lidem<\/i>,\u00a0<i>kte\u0159\u00ed zde byli a\u017e do lo\u0148ska zvykl\u00ed na slu\u017eby kamenn\u00e9 pobo\u010dky finan\u010dn\u00edho \u00fa\u0159adu,<\/i>\u201c uv\u00e1d\u00ed gener\u00e1ln\u00ed \u0159editelka finan\u010dn\u00ed spr\u00e1vy Simona Hornochov\u00e1 a dod\u00e1v\u00e1:\u00a0<i>\u201eDoporu\u010dovanou alternativou je samoz\u0159ejm\u011b elektronick\u00e9 pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a\u0165 u\u017e datovou schr\u00e1nkou nebo v\u00a0u\u017eivatelsky p\u0159\u00edv\u011btiv\u00e9m rozhran\u00ed port\u00e1lu MOJE dan\u011b, kter\u00fd u\u017e aktivn\u011b vyu\u017e\u00edv\u00e1 na 600 tis\u00edc ob\u010dan\u016f.\u201c<\/i>\u00a0P\u0159ehled v\u0161ech v\u00fdjezd\u016f a telefonn\u00edch infolinek rozd\u011blen\u00fd podle kraj\u016f naleznete na\u00a0<strong><a href=\"https:\/\/www.financnisprava.cz\/cs\/financni-sprava\/media-a-verejnost\/tiskove-zpravy-gfr\/tiskove-zpravy-2024\/infolinky-a-vyjezdy-brezen-2024\" target=\"_blank\" rel=\"noopener\">webu finan\u010dn\u00ed spr\u00e1vy<\/a><\/strong>.<\/p>\n<h6 class=\"-wm-MsoNormal\"><b>Jak\u00e9 zm\u011bny v z\u00e1kon\u011b o dan\u00edch z p\u0159\u00edjm\u016f pro p\u0159izn\u00e1n\u00ed fyzick\u00fdch osob za rok 2023 plat\u00ed?<\/b><\/h6>\n<ul type=\"disc\">\n<li class=\"-wm-MsoListParagraphCxSpFirst\">Do\u0161lo k nav\u00fd\u0161en\u00ed p\u0159\u00edjmov\u00e9ho limitu, do kter\u00e9ho nemus\u00edte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed podat, z dosavadn\u00edch 15 000 K\u010d na 50 000 K\u010d ro\u010dn\u011b. Pokud tedy va\u0161e hrub\u00e9 ro\u010dn\u00ed p\u0159\u00edjmy v\u00a0sou\u010dtu za cel\u00fd rok 2023 nep\u0159es\u00e1hly 50 000 K\u010d a nem\u00e1te da\u0148ovou ztr\u00e1tu, nemus\u00edte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v\u016fbec \u0159e\u0161it.<\/li>\n<li class=\"-wm-MsoListParagraphCxSpMiddle\">P\u0159\u00edjmov\u00fd limit pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed pro ob\u010dany v\u00a0zam\u011bstnaneck\u00e9m pom\u011bru byl tak\u00e9 nav\u00fd\u0161en z dosavadn\u00edch 6 000 K\u010d na 20 000 K\u010d ro\u010dn\u011b. Pokud jste zam\u011bstnanec a m\u00e1te i n\u011bjak\u00e9 vedlej\u0161\u00ed p\u0159\u00edjmy, nap\u0159\u00edklad z\u00a0pron\u00e1jmu, kter\u00e9 jsou ni\u017e\u0161\u00ed ne\u017e 20 000 K\u010d ro\u010dn\u011b, nemus\u00edte podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Va\u0161e da\u0148ov\u00e9 povinnosti souvisej\u00edc\u00ed se zam\u011bstn\u00e1n\u00edm m\u016f\u017ee vy\u0159\u00eddit zam\u011bstnavatel.<\/li>\n<li class=\"-wm-MsoListParagraphCxSpMiddle\">Je mo\u017en\u00e9 vyu\u017e\u00edt vy\u0161\u0161\u00ed slevu za um\u00edst\u011bn\u00ed d\u00edt\u011bte do p\u0159ed\u0161koln\u00edho za\u0159\u00edzen\u00ed (tzv. \u0161kolkovn\u00e9). \u0160kolkovn\u00e9 lze uplatnit ve v\u00fd\u0161i prok\u00e1zan\u00fdch v\u00fddaj\u016f, nejv\u00fd\u0161e do 17 300 K\u010d ro\u010dn\u011b.<\/li>\n<li class=\"-wm-MsoListParagraphCxSpMiddle\">Nad\u00e1le plat\u00ed mo\u017enost ode\u010d\u00edst dary, v\u010detn\u011b dar\u016f na obrann\u00e9 \u00fasil\u00ed Ukrajiny, a\u017e do v\u00fd\u0161e 30 % z\u00e1kladu dan\u011b.<\/li>\n<li class=\"-wm-MsoListParagraphCxSpMiddle\">Pokud fyzick\u00e9 osoby, kter\u00fdm byla ze z\u00e1kona z\u0159\u00edzena a zp\u0159\u00edstupn\u011bna datov\u00e1 schr\u00e1nka, nem\u011bly za rok 2023 \u017e\u00e1dn\u00e9 p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti, nemus\u00ed podat p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f elektronicky.<\/li>\n<li class=\"-wm-MsoListParagraphCxSpLast\">Podrobn\u011bj\u0161\u00ed informace k novink\u00e1m a dal\u0161\u00edm zm\u011bn\u00e1m v z\u00e1kon\u011b o dan\u00edch z p\u0159\u00edjm\u016f najdete v<strong>\u00a0<a href=\"https:\/\/www.financnisprava.cz\/cs\/dane\/dane\/dan-z-prijmu\/informace-stanoviska-a-sdeleni\/2022\/informace-fo-zmeny-v-zakone-o-danich-z-prijmu-2023\" target=\"_blank\" rel=\"noopener\">informaci<\/a><\/strong> na webov\u00fdch str\u00e1nk\u00e1ch finan\u010dn\u00ed spr\u00e1vy.<\/li>\n<\/ul>\n<h6 class=\"-wm-MsoNormal\"><b>Na co nezapomenout a jak\u00fdch \u010dast\u00fdch chyb se vyvarovat?<\/b><\/h6>\n<ul type=\"disc\">\n<li class=\"-wm-MsoListParagraphCxSpFirst\">Od lo\u0148sk\u00e9ho roku maj\u00ed poplatn\u00edci p\u0159ev\u00e1\u017en\u011b z\u00a0\u0159ad OSV\u010c, kter\u00fdm byla ze z\u00e1kona z\u0159\u00edzena datov\u00e1 schr\u00e1nka, povinnost podat p\u0159izn\u00e1n\u00ed pouze elektronicky v\u00a0p\u0159edepsan\u00e9m form\u00e1tu XML. \u010castou chybou je vypln\u011bn\u00ed p\u0159izn\u00e1n\u00ed ve form\u00e1tu PDF a jeho zasl\u00e1n\u00ed datovou schr\u00e1nkou. Pro elektronick\u00e9 pod\u00e1n\u00ed proto doporu\u010dujeme vyu\u017e\u00edt port\u00e1l\u00a0<strong><a href=\"http:\/\/www.mojedane.cz\/\" target=\"_blank\" rel=\"noopener\">MOJE dan\u011b<\/a><\/strong><span class=\"-wm-MsoHyperlink\">,<\/span>\u00a0ve kter\u00e9m se s form\u00e1tem nespletete.<b><\/b><\/li>\n<li class=\"-wm-MsoListParagraphCxSpMiddle\">P\u0159i uplat\u0148ov\u00e1n\u00ed slevy za um\u00edst\u011bn\u00ed d\u00edt\u011bte do p\u0159ed\u0161koln\u00edho za\u0159\u00edzen\u00ed (tzv. \u0161kolkovn\u00e9ho) lid\u00e9 \u010dasto uplat\u0148uj\u00ed maxim\u00e1ln\u00ed mo\u017enou v\u00fd\u0161i slevy 17 300 K\u010d, zat\u00edmco ze z\u00e1kona je mo\u017en\u00e9 slevu uplatnit pouze ve v\u00fd\u0161i skute\u010dn\u011b vynalo\u017een\u00fdch v\u00fddaj\u016f, kter\u00e9 jsou \u010dasto ni\u017e\u0161\u00ed.<\/li>\n<li class=\"-wm-MsoListParagraphCxSpMiddle\">P\u0159i uplat\u0148ov\u00e1n\u00ed slevy na vy\u017eivovan\u00e9 d\u00edt\u011b je t\u0159eba si ohl\u00eddat, \u017ee da\u0148ovou slevu m\u016f\u017ee uplatnit pouze jeden z rodi\u010d\u016f.<\/li>\n<li class=\"-wm-MsoListParagraphCxSpMiddle\">P\u0159i uplat\u0148ov\u00e1n\u00ed slevy na man\u017eelku nebo man\u017eela doch\u00e1z\u00ed \u010dasto k nezahrnut\u00ed n\u011bkter\u00fdch p\u0159\u00edjm\u016f, typicky nemocensk\u00fdch d\u00e1vek, podpory v nezam\u011bstnanosti nebo mate\u0159sk\u00e9, do testovan\u00e9ho p\u0159\u00edjmu man\u017eelky nebo man\u017eela, kter\u00fd nesm\u00ed p\u0159es\u00e1hnout 68\u00a0000 K\u010d ro\u010dn\u011b.<\/li>\n<li class=\"-wm-MsoListParagraphCxSpMiddle\">\u00daroky z\u00a0hypote\u010dn\u00edho \u00fav\u011bru poskytnut\u00e9ho na bydlen\u00ed si lze n\u00e1rokovat jako nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b pouze v\u00a0p\u0159\u00edpad\u011b, jste-li vlastn\u00edkem nemovitosti nebo nemovitost pou\u017e\u00edv\u00e1te<br \/>\nk trval\u00e9mu bydlen\u00ed (nikoliv k rekreaci nebo n\u00e1jmu).<\/li>\n<li class=\"-wm-MsoListParagraphCxSpMiddle\">P\u0159esto\u017ee byla k 1. lednu 2024 zru\u0161ena sleva na studenta a sleva za um\u00edst\u011bn\u00ed d\u00edt\u011bte do p\u0159ed\u0161koln\u00edho za\u0159\u00edzen\u00ed (tzv. \u0161kolkovn\u00e9), m\u016f\u017eete si ob\u011b tyto slevy v p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f za rok 2023 st\u00e1le uplatnit. Jejich zru\u0161en\u00ed se projev\u00ed a\u017e v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2024, kter\u00e9 budete pod\u00e1vat v roce 2025.<\/li>\n<li class=\"-wm-MsoListParagraphCxSpMiddle\">Pokud je v\u00fdsledkem da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed p\u0159eplatek na dani, nezapome\u0148te pap\u00edrov\u00fd formul\u00e1\u0159 podepsat nejen v\u00a0\u010d\u00e1sti, kde je uvedena podpisuj\u00edc\u00ed osoba a datum pod\u00e1n\u00ed, ale podepi\u0161te i \u017e\u00e1dost o vr\u00e1cen\u00ed p\u0159eplatku um\u00edst\u011bnou na konci formul\u00e1\u0159e. Sice jsou uvedena na jednom formul\u00e1\u0159i, ale ve skute\u010dnosti se jedn\u00e1 o\u00a0dv\u011b pod\u00e1n\u00ed a ka\u017ed\u00e9 z\u00a0nich mus\u00ed b\u00fdt podeps\u00e1no. V\u00fdhodou pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed elektronicky pomoc\u00ed port\u00e1lu MOJE dan\u011b je, \u017ee podpisy \u0159e\u0161it nemus\u00edte.<\/li>\n<li class=\"-wm-MsoListParagraphCxSpMiddle\">Fyzick\u00e9 osoby, kter\u00e9 v\u00a0roce 2023 obdr\u017eely osvobozen\u00fd p\u0159\u00edjem vy\u0161\u0161\u00ed ne\u017e 5 mil. K\u010d, mus\u00ed podat finan\u010dn\u00edmu \u00fa\u0159adu ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech, i kdy\u017e jinak nemaj\u00ed povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Nej\u010dast\u011bji jde o dary, d\u011bdictv\u00ed, v\u00fdhry v loteri\u00edch \u010di p\u0159\u00edjmy z prodeje movit\u00fdch v\u011bc\u00ed, cenn\u00fdch pap\u00edr\u016f nebo pod\u00edl\u016f na obchodn\u00edch spole\u010dnostech. Ozn\u00e1men\u00ed mus\u00ed obsahovat v\u00fd\u0161i p\u0159\u00edjmu, popis okolnost\u00ed nabyt\u00ed p\u0159\u00edjmu a datum, kdy p\u0159\u00edjem vznikl. Nepod\u00e1n\u00ed ozn\u00e1men\u00ed je spojen\u00e9 s\u00a0citelnou pokutou.<\/li>\n<li class=\"-wm-MsoListParagraphCxSpLast\">Lh\u016fta pro pod\u00e1n\u00ed ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech se shoduje se lh\u016ftou pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f. Pod\u00e1v\u00e1 se tedy stejn\u011b jako da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed do 2. dubna 2024 a elektronicky<br \/>\no m\u011bs\u00edc pozd\u011bji do 2.\u00a0kv\u011btna 2024. Pokud za v\u00e1s da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1 da\u0148ov\u00fd poradce nebo advok\u00e1t, plat\u00ed prodlou\u017een\u00e1 lh\u016fta do 1.\u00a0\u010dervence 2024. Pokud je ale da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed elektronick\u00fdm zp\u016fsobem nebo da\u0148ov\u00fdm poradcem pod\u00e1no do 2.\u00a0dubna, plat\u00ed pro n\u011bj z\u00e1kladn\u00ed neprodlou\u017een\u00e1 lh\u016fta. Do 1.\u00a0\u010dervence pod\u00e1vaj\u00ed p\u0159izn\u00e1n\u00ed da\u0148ov\u00e9 subjekty, kter\u00e9 maj\u00ed z\u00e1konem ulo\u017eenou povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem. Ve stejn\u00fdch lh\u016ft\u00e1ch je t\u0159eba uhradit stanovenou da\u0148.<\/li>\n<\/ul>\n<p><strong>(tz-fs)<\/strong><\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u00a011. b\u0159eznu <\/p>\n","protected":false},"author":2,"featured_media":300658,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"gallery","meta":{"footnotes":""},"categories":[88],"tags":[],"jetpack_featured_media_url":"https:\/\/zakrasnejsivimperk.cz\/wp-content\/uploads\/2024\/03\/14\/ram-podano.jpg","_links":{"self":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/300655"}],"collection":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=300655"}],"version-history":[{"count":3,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/300655\/revisions"}],"predecessor-version":[{"id":300660,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/posts\/300655\/revisions\/300660"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=\/wp\/v2\/media\/300658"}],"wp:attachment":[{"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=300655"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=300655"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zakrasnejsivimperk.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=300655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}