{"id":7790,"date":"2020-07-28T11:26:28","date_gmt":"2020-07-28T11:26:28","guid":{"rendered":"http:\/\/kltaudit.sk\/?p=7790"},"modified":"2020-07-28T14:16:28","modified_gmt":"2020-07-28T14:16:28","slug":"pandemia-stale-trva","status":"publish","type":"post","link":"https:\/\/kltaudit.sk\/en\/pandemia-stale-trva\/","title":{"rendered":"PAND\u00c9MIA ST\u00c1LE TRV\u00c1!"},"content":{"rendered":"\n<figure class=\"wp-block-image\"><img loading=\"lazy\" width=\"1000\" height=\"330\" src=\"https:\/\/kltaudit.sk\/wp-content\/uploads\/2020\/07\/PANDE\u0301MIA-STA\u0301LE-TRVA\u0301.png\" alt=\"\" class=\"wp-image-7797\" srcset=\"https:\/\/kltaudit.sk\/wp-content\/uploads\/2020\/07\/PANDE\u0301MIA-STA\u0301LE-TRVA\u0301.png 1000w, https:\/\/kltaudit.sk\/wp-content\/uploads\/2020\/07\/PANDE\u0301MIA-STA\u0301LE-TRVA\u0301-300x99.png 300w, https:\/\/kltaudit.sk\/wp-content\/uploads\/2020\/07\/PANDE\u0301MIA-STA\u0301LE-TRVA\u0301-768x253.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>Odpovede\nna naj\u010dastej\u0161ie ot\u00e1zky, ktor\u00e9 sa n\u00e1s p\u00fdtate&#8230;<\/p>\n\n\n\n<!--more-->\n\n\n\n<p><em>Dokedy je da\u0148ovn\u00edk povinn\u00fd poda\u0165\nda\u0148ov\u00e9 priznanie a&nbsp;zaplati\u0165 da\u0148?<\/em><\/p>\n\n\n\n<p>Da\u0148ovn\u00edk, ktor\u00fd\npodal ozn\u00e1menie o pred\u013a\u017een\u00ed\nlehoty na podanie da\u0148ov\u00e9ho priznania do 31. marca 2020 ako aj da\u0148ovn\u00edk, ktor\u00fd nepodal ozn\u00e1menie o pred\u013a\u017een\u00ed\nlehoty na podanie da\u0148ov\u00e9ho priznania je povinn\u00fd poda\u0165 da\u0148ov\u00e9\npriznanie k dani z pr\u00edjmov za rok 2019 v lehote do konca kalend\u00e1rneho mesiaca\nnasleduj\u00faceho po skon\u010den\u00ed obdobia pand\u00e9mie, t. j. napr. ak vl\u00e1da vyhl\u00e1si skon\u010denie\npand\u00e9mie v&nbsp;tomto mesiaci, je lehota na podanie da\u0148ov\u00e9ho\npriznania a zaplatenie dane do <strong>31.\naugusta 2020.<\/strong> &nbsp;<\/p>\n\n\n\n<p><em>Dokedy je \u00fa\u010dtovn\u00e1 jednotka povinn\u00e1\nzostavi\u0165 a&nbsp;ulo\u017ei\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku do Registra \u00fa\u010dtovn\u00fdch z\u00e1vierok (R\u00daZ)?<\/em><\/p>\n\n\n\n<p>Ak\n\u00fa\u010dtovn\u00e1 jednotka podala ozn\u00e1menie o&nbsp;pred\u013a\u017een\u00ed lehoty na podanie da\u0148ov\u00e9ho\npriznania, je povinn\u00e1 zostavi\u0165 a&nbsp;ulo\u017ei\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku za rok 2019 do R\u00daZ\ndo konca kalend\u00e1rneho mesiaca nasleduj\u00faceho\npo skon\u010den\u00ed obdobia pand\u00e9mie, t. j. napr. ak pand\u00e9mia bude odvolan\u00e1 v&nbsp;tomto mesiaci,\nje \u00fa\u010dtovn\u00e1 jednotka povinn\u00e1 zostavi\u0165 a ulo\u017ei\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku\ndo <strong>31. augusta 2020.<\/strong> V&nbsp;pr\u00edpade\n\u00fa\u010dtovnej\njednotky, ktor\u00e1 nepodala ozn\u00e1menie o&nbsp;pred\u013a\u017een\u00ed lehoty na podanie da\u0148ov\u00e9ho priznania\nsa z d\u00f4vodu vyhl\u00e1senia mimoriadnej situ\u00e1cie lehota na\nulo\u017eenie \u00fa\u010dtovnej z\u00e1vierky pova\u017euje za dodr\u017ean\u00fa, ak \u00fa\u010dtovn\u00e1\njednotka zme\u0161kan\u00e9 povinnosti spln\u00ed do konca tretieho kalend\u00e1rneho mesiaca nasleduj\u00faceho\npo skon\u010den\u00ed obdobia pand\u00e9mie, alebo do uplynutia lehoty na dodanie da\u0148ov\u00e9ho\npriznania, a to pod\u013ea toho, ktor\u00e1 z leh\u00f4t uplynie sk\u00f4r. Teda ak obdobie pand\u00e9mie bude skon\u010den\u00e9 v&nbsp;tomto\nmesiaci, je \u00fa\u010dtovn\u00e1\njednotka povinn\u00e1 zostavi\u0165 a ulo\u017ei\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku\ndo R\u00daZ do <strong>31. augusta 2020.<\/strong> <\/p>\n\n\n\n<p><em>Dokedy je \u00fa\u010dtovn\u00e1 jednotka povinn\u00e1 schv\u00e1li\u0165\n\u00fa\u010dtovn\u00fa z\u00e1vierku?<\/em><\/p>\n\n\n\n<p>Akciov\u00e1 spolo\u010dnos\u0165, jednoduch\u00e1 spolo\u010dnos\u0165 na\nakcie, spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm, dru\u017estvo a \u0161t\u00e1tny podnik s\u00fa povinn\u00e9 predlo\u017ei\u0165\n\u00fa\u010dtovn\u00fa z\u00e1vierku na schv\u00e1lenie pr\u00edslu\u0161n\u00e9mu org\u00e1nu tak, aby ju tento org\u00e1n\nschv\u00e1lil do 12 mesiacov odo d\u0148a, ku ktor\u00e9mu sa \u00fa\u010dtovn\u00e1 z\u00e1vierka zostavuje. <\/p>\n\n\n\n<p>Osoby pod\u013ea predch\u00e1dzaj\u00faceho odseku s\u00fa povinn\u00e9 ulo\u017ei\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku do zbierky list\u00edn do deviatich mesiacov odo d\u0148a jej zostavenia; to neplat\u00ed, ak sa do zbierky list\u00edn \u00fa\u010dtovn\u00e1 z\u00e1vierka uklad\u00e1 pod\u013ea osobitn\u00e9ho predpisu. Povinnos\u0165 ulo\u017eenia \u00fa\u010dtovnej z\u00e1vierky sa teda pova\u017euje za splnen\u00fa ulo\u017een\u00edm \u00fa\u010dtovnej z\u00e1vierky v registri \u00fa\u010dtovn\u00fdch z\u00e1vierok pod\u013ea osobitn\u00e9ho z\u00e1kona, kde sa uplat\u0148uj\u00fa opatrenia po\u010das obdobia pand\u00e9mie vz\u0165ahuj\u00face sa na ulo\u017eenie \u00fa\u010dtovnej z\u00e1vierky do R\u00daZ.<\/p>\n\n\n\n<p>KLT AUDIT | 28 .07.2020<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Odpovede na naj\u010dastej\u0161ie ot\u00e1zky, ktor\u00e9 sa n\u00e1s p\u00fdtate&#8230;<\/p>\n<p>Dokedy je da\u0148ovn\u00edk povinn\u00fd poda\u0165 da\u0148ov\u00e9 priznanie a zaplati\u0165 da\u0148?<\/p>\n<p>Dokedy je \u00fa\u010dtovn\u00e1 jednotka povinn\u00e1 zostavi\u0165 a ulo\u017ei\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku do Registra \u00fa\u010dtovn\u00fdch z\u00e1vierok (R\u00daZ)?<\/p>\n<p>Dokedy je \u00fa\u010dtovn\u00e1 jednotka povinn\u00e1 schv\u00e1li\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku?<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PAND\u00c9MIA ST\u00c1LE TRV\u00c1! | KLT AUDIT, spol. s r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kltaudit.sk\/pandemia-stale-trva\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PAND\u00c9MIA ST\u00c1LE TRV\u00c1! | KLT AUDIT, spol. s r. o.\" \/>\n<meta property=\"og:description\" content=\"Odpovede na naj\u010dastej\u0161ie ot\u00e1zky, ktor\u00e9 sa n\u00e1s p\u00fdtate... 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