[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.aspx.sk\/danove-priznanie-bratislava-a-niektore-z-najcastejsie-sa-vyskytujucich-chyb\/#Article","mainEntityOfPage":"https:\/\/www.aspx.sk\/danove-priznanie-bratislava-a-niektore-z-najcastejsie-sa-vyskytujucich-chyb\/","headline":"Da\u0148ov\u00e9 priznanie Bratislava a niektor\u00e9 z naj\u010dastej\u0161ie sa vyskytuj\u00facich ch\u00fdb","name":"Da\u0148ov\u00e9 priznanie Bratislava a niektor\u00e9 z naj\u010dastej\u0161ie sa vyskytuj\u00facich ch\u00fdb","description":"Ako u\u017e z n\u00e1zvu tohto \u010dl\u00e1nku vypl\u00fdva, da\u0148ov\u00e9 priznanie Bratislava sa stret\u00e1va s chybovos\u0165ou, ktor\u00e1 v kone\u010dnom d\u00f4sledku m\u00f4\u017ee znamena\u0165 nepr\u00edjemnosti pre samotn\u00e9ho da\u0148ovn\u00edka, ale tie\u017e pre da\u0148ov\u00fd \u00farad. Chyby v r\u00e1mci da\u0148ov\u00e9ho priznania v Bratislava by sme mohli rozdeli\u0165 na form\u00e1lne a vecn\u00e9. Nutn\u00e9 je poznamena\u0165, \u017ee ak pr\u00edslu\u0161n\u00fd \u00farad odhal\u00ed form\u00e1lnu chybu v […]","datePublished":"2019-12-21","dateModified":"2023-04-28","author":{"@type":"Person","@id":"https:\/\/www.aspx.sk\/author\/#Person","name":"","url":"https:\/\/www.aspx.sk\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/44215cbfc388d6c267f7eccf0a5fae95a459f733d44435ee1a21bfc9d2aea339?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/44215cbfc388d6c267f7eccf0a5fae95a459f733d44435ee1a21bfc9d2aea339?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"aspx.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.aspx.sk\/wp-content\/uploads\/img_a308882_w16724_t1576569957.jpg","url":"https:\/\/www.aspx.sk\/wp-content\/uploads\/img_a308882_w16724_t1576569957.jpg","height":0,"width":0},"url":"https:\/\/www.aspx.sk\/danove-priznanie-bratislava-a-niektore-z-najcastejsie-sa-vyskytujucich-chyb\/","about":["Podnikanie"],"wordCount":478,"articleBody":"         Ako u\u017e z n\u00e1zvu tohto \u010dl\u00e1nku vypl\u00fdva, da\u0148ov\u00e9 priznanie Bratislava sa stret\u00e1va s chybovos\u0165ou, ktor\u00e1 v kone\u010dnom d\u00f4sledku m\u00f4\u017ee znamena\u0165 nepr\u00edjemnosti pre samotn\u00e9ho da\u0148ovn\u00edka, ale tie\u017e pre da\u0148ov\u00fd \u00farad. Chyby v r\u00e1mci da\u0148ov\u00e9ho priznania v Bratislava by sme mohli rozdeli\u0165 na form\u00e1lne a vecn\u00e9. Nutn\u00e9 je poznamena\u0165, \u017ee ak pr\u00edslu\u0161n\u00fd \u00farad odhal\u00ed form\u00e1lnu chybu v da\u0148ovom priznan\u00ed v Bratislave, nemus\u00ed automaticky aj ulo\u017ei\u0165 pokutu a m\u00f4\u017ee ju strpie\u0165. Ak sa v\u0161ak jedn\u00e1 o chybu neakceptovate\u013en\u00fa, neraz prich\u00e1dza na rad finan\u010dn\u00fd postih, ktor\u00e9ho v\u00fd\u0161ka sa m\u00f4\u017ee vy\u0161plha\u0165 a\u017e na nieko\u013eko tis\u00edc eur.   Da\u0148ov\u00e9 priznanie Bratislava, form\u00e1lne a vecn\u00e9 chyby  Form\u00e1lne chyby v da\u0148ovom priznan\u00ed v Bratislave by sme teda mohli ozna\u010di\u0165 za \u013eah\u0161ie delikty, neznamen\u00e1 to v\u0161ak, \u017ee ich da\u0148ov\u00fd \u00farad z\u00e1konite akceptuje. Pozrime sa teda na tie naj\u010dastej\u0161ie sa vyskytuj\u00face form\u00e1lne chyby a medzi tie rad\u00edme napr\u00edklad neozna\u010denie druhu da\u0148ov\u00e9ho priznania pomocou \u201cx\u201d. Pracovn\u00edk \u00faradu teda na prv\u00fd poh\u013ead nevie, \u010di subjekt pod\u00e1va riadne, opravn\u00e9 alebo dodato\u010dn\u00e9 priznanie. \u010eal\u0161ou chybou je nevyzna\u010denie identifik\u00e1tora v hornej \u010dasti na ka\u017edej strane tla\u010diva. Do tohto po\u013ea patr\u00ed bu\u010f DI\u010c v pr\u00edpade pr\u00e1vnickej osoby, alebo rodn\u00e9 \u010d\u00edslo pri fyzickej osobe alebo fyzickej osobe – podnikate\u013eovi. Da\u0148ovn\u00edci taktie\u017e zab\u00fadaj\u00fa na vyplnenie k\u00f3du SK NACE, ktor\u00e9 ozna\u010duje pr\u00edslu\u0161n\u00fd druh ekonomickej \u010dinnosti. Domnievaj\u00fa sa toti\u017eto, \u017ee toto pole vyp\u013a\u0148a da\u0148ov\u00fd \u00farad. Ako pomerne \u010dast\u00fa form\u00e1lnu chybu mo\u017eno tie\u017e uvies\u0165 nevyplnenie faktu, \u017ee subjekt nepoukazuje 2% zo svojich dan\u00ed.  Naproti tomu pozn\u00e1 da\u0148ov\u00e9 priznanie v Bratislave i vecn\u00e9 chyby, medzi ktor\u00e9 rad\u00edme napr\u00edklad pou\u017eitie tla\u010diva z minul\u00fdch obdob\u00ed \u010di neodovzdanie v\u0161etk\u00fdch pr\u00edloh. Neraz sa tie\u017e zab\u00fada na povinnos\u0165 podp\u00edsania jednotliv\u00fdch dokumentov a nimi s\u00fa napr\u00edklad samotn\u00e9 da\u0148ov\u00e9 priznanie, vyhl\u00e1senie o pouk\u00e1zan\u00ed podielu zaplatenej dane alebo \u017eiados\u0165 o vr\u00e1tenie da\u0148ov\u00e9ho preplatku. Rovnako tak doch\u00e1dza k nespr\u00e1vnemu vyplneniu poistn\u00fdch s\u00fam pri zdravotnom a soci\u00e1lnom poisten\u00ed. Za pomerne z\u00e1va\u017en\u00fa chybu pri da\u0148ovom priznan\u00ed v Bratislave mo\u017eno ozna\u010di\u0165 nekorektn\u00e9 zaradenie pr\u00edjmov pod\u013ea pr\u00edslu\u0161n\u00fdch paragrafov z\u00e1kona o dani z pr\u00edjmov. Na tieto \u00fadaje n\u00e1sledne \u010falej nadv\u00e4zuj\u00fa r\u00f4zne odvodov\u00e9 povinnosti, v d\u00f4sledku \u010doho sa m\u00f4\u017eu chyby a s nimi spojen\u00e9 finan\u010dn\u00e9 ujmy kopi\u0165.  Zverte sa do r\u00fak odborn\u00edka, pre viac inform\u00e1ci\u00ed kliknite na webov\u00fa str\u00e1nku https:\/\/www.easystart.sk\/.                                                                                                                                                                                                                                                                                                                                                                                          4\/5 - (5 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Da\u0148ov\u00e9 priznanie Bratislava a niektor\u00e9 z naj\u010dastej\u0161ie sa vyskytuj\u00facich ch\u00fdb","item":"https:\/\/www.aspx.sk\/danove-priznanie-bratislava-a-niektore-z-najcastejsie-sa-vyskytujucich-chyb\/#breadcrumbitem"}]}]