{"id":135,"date":"2015-03-06T11:10:50","date_gmt":"2015-03-06T11:10:50","guid":{"rendered":"https:\/\/rakuskopraca.sk\/?p=135"},"modified":"2015-03-17T17:03:18","modified_gmt":"2015-03-17T16:03:18","slug":"dane-v-rakusku","status":"publish","type":"post","link":"https:\/\/rakuskopraca.sk\/cs\/dane-v-rakusku\/","title":{"rendered":"Dane v Rak\u00fasku"},"content":{"rendered":"<p><strong>Da\u0148ov\u00e9 inform\u00e1cie a da\u0148ov\u00e9 povinnosti opatrovate\u013eov v Rak\u00fasku<\/strong><\/p>\n<p><strong>Vznik da\u0148ovej povinnosti<\/strong><\/p>\n<p>Pr\u00edjmy opatrovate\u013eov sa zara\u010fuj\u00fa, pod\u013ea z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmu\u00a0medzi pr\u00edjmy z prev\u00e1dzky<strong>.\u00a0<\/strong>Miesto , kde m\u00e1 \u00a0opatrovate\u013e\u00a0 prihl\u00e1sen\u00fa \u017eivnos\u0165 sa pova\u017euje za s\u00eddlo prev\u00e1dzky. S\u00a0pravidla je to klient, u\u00a0ktor\u00e9ho je vykon\u00e1van\u00e1 podnikate\u013esk\u00e1 \u010dinnos\u0165 (nie je to ale pravidlom). Pri pr\u00edjmoch z\u00a0prev\u00e1dzky je ka\u017ed\u00e1 SZ\u010cO pova\u017eovan\u00e1 za da\u0148ovn\u00edka z\u00a0neobmedzenou da\u0148ovou povinnos\u0165ou. D\u00f4le\u017eit\u00e9 je, \u017ee pri neobmedzenej da\u0148ovej povinnosti je v\u00fd\u0161ka nezdanite\u013en\u00e9ho pr\u00edjmu v\u00a0Rak\u00fasku vo v\u00fd\u0161ke 11.000\u20ac (plat\u00ed od r.2009) Pri prekro\u010den\u00ed tejto hranice vznik\u00e1 automatick\u00fd povinnos\u0165 podania da\u0148ov\u00e9ho priznania z\u00a0dani z\u00a0pr\u00edmu a\u00a0povinnos\u0165 odvies\u0165 da\u0148.\u00a0 Term\u00edn na podanie da\u0148ov\u00e9ho priznania je 30.Apr\u00edl v\u00a0 roku, ktor\u00fd nasleduje po roku, v\u00a0ktorom boli dosiahnut\u00e9 pr\u00edjmy.<\/p>\n<p><strong>Kedy vznik\u00e1 povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie<\/strong><\/p>\n<p>Poda\u0165 da\u0148ov\u00e9 priznanie\u00a0je povinn\u00e1 ka\u017ed\u00e1 osoba s\u00a0neobmedzenou, ale aj s obmedzenou da\u0148ovou povinnos\u0165ou a to vtedy ak:<\/p>\n<ul>\n<li>je na podanie vyzvan\u00e1 pr\u00edslu\u0161n\u00fdm finan\u010dn\u00fdm \u00faradom (\u00a7 42 Abs. 1 Z 1 EStG 1988), t.z. ke\u010f je jej po\u0161tou doru\u010den\u00e1 v\u00fdzva, alebo s\u00fa jej po\u0161tou doru\u010den\u00e9 da\u0148ov\u00e9 formul\u00e1re.<\/li>\n<li>v pr\u00edpade dosiahnut\u00fdch pr\u00edjmov, ktor\u00e9 automaticky podliehaj\u00fa zdaneniu (\u00a7 42 Abs. 1 Z 2 EStG 1988)<\/li>\n<li>v pr\u00edpade, ak \u010dist\u00fd pr\u00edjem je vy\u0161\u0161\u00ed ako 11.000\u20ac pri neobmedzenej da\u0148ovej povinnosti (\u00a7 42 Abs. 1 Z 3 EStG).<\/li>\n<li>v pr\u00edpade s\u00fabehu pr\u00edjmov zo z\u00e1vislej a nez\u00e1vislej \u010dinnosti<\/li>\n<li>v pr\u00edpade pr\u00edjmov zo z\u00e1vislej \u010dinnosti a in\u00fdch pr\u00edjmov vy\u0161\u0161\u00edch ako 730 Eur, ak je celkov\u00fd pr\u00edjem vy\u0161\u0161\u00ed ako 11.000 Eur<\/li>\n<li>v pr\u00edpade, ak u\u017e bolo da\u0148ovn\u00edkovi pridelen\u00e9 da\u0148ov\u00e9 \u010d\u00edslo<\/li>\n<\/ul>\n<p>\u010eal\u0161\u00edm d\u00f4vodom na podanie da\u0148ov\u00e9ho priznania v\u00a0Rak\u00fasku je uplatnenie si da\u0148ov\u00fdch bonusov, ktor\u00e9 sa za ur\u010dit\u00fdch podmienok ako negat\u00edvna da\u0148 vyplatia podnikate\u013eovi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00e9 inform\u00e1cie a da\u0148ov\u00e9 povinnosti opatrovate\u013eov v Rak\u00fasku Vznik da\u0148ovej povinnosti Pr\u00edjmy opatrovate\u013eov sa zara\u010fuj\u00fa, pod\u013ea z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmu\u00a0medzi pr\u00edjmy z prev\u00e1dzky.\u00a0Miesto , kde m\u00e1 \u00a0opatrovate\u013e\u00a0 prihl\u00e1sen\u00fa \u017eivnos\u0165 sa pova\u017euje za s\u00eddlo prev\u00e1dzky. S\u00a0pravidla je to klient, u\u00a0ktor\u00e9ho je vykon\u00e1van\u00e1 podnikate\u013esk\u00e1 \u010dinnos\u0165 (nie je to ale pravidlom). Pri pr\u00edjmoch z\u00a0prev\u00e1dzky je ka\u017ed\u00e1 SZ\u010cO pova\u017eovan\u00e1 za [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":414,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/posts\/135"}],"collection":[{"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/comments?post=135"}],"version-history":[{"count":1,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/posts\/135\/revisions"}],"predecessor-version":[{"id":136,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/posts\/135\/revisions\/136"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/media\/414"}],"wp:attachment":[{"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/media?parent=135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/categories?post=135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rakuskopraca.sk\/cs\/wp-json\/wp\/v2\/tags?post=135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}