{"id":2295,"date":"2023-06-01T09:00:00","date_gmt":"2023-06-01T12:00:00","guid":{"rendered":"https:\/\/noticias-gerais.online\/?p=2295"},"modified":"2023-06-01T11:27:33","modified_gmt":"2023-06-01T14:27:33","slug":"perdeu-o-prazo-da-declaracao-do-imposto-de-renda-2023","status":"publish","type":"post","link":"https:\/\/noticias-gerais.online\/sk\/perdeu-o-prazo-da-declaracao-do-imposto-de-renda-2023\/","title":{"rendered":"<strong>Zme\u0161kali ste term\u00edn na podanie da\u0148ov\u00e9ho priznania za rok 2023? Pozrite sa, \u010do robi\u0165!<\/strong>"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Zme\u0161kali ste term\u00edn na podanie da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov za rok 2023? Ide o da\u0148ov\u00fa povinnos\u0165, ktor\u00e1 si vy\u017eaduje pozornos\u0165 a organiz\u00e1ciu zo strany da\u0148ovn\u00edkov.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z r\u00f4znych d\u00f4vodov je v\u0161ak mo\u017en\u00e9 zme\u0161ka\u0165 term\u00edn na predlo\u017eenie tohto dokumentu, \u010do m\u00f4\u017ee vies\u0165 k ne\u017eiaducim n\u00e1sledkom.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V tomto \u010dl\u00e1nku sa budeme zaobera\u0165 naj\u010dastej\u0161\u00edmi pr\u00ed\u010dinami zme\u0161kania term\u00ednu na podanie da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov a <strong>Ak\u00e9 alternat\u00edvy s\u00fa k dispoz\u00edcii?<\/strong> v pr\u00edpade zme\u0161kania term\u00ednu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Lehota na podanie da\u0148ov\u00fdch priznan\u00ed k dani z pr\u00edjmov skon\u010dila 31. (v\u010dera).<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"512\" src=\"http:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-1024x512.png\" alt=\"\" class=\"wp-image-2297\" srcset=\"https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-1024x512.png 1024w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-300x150.png 300w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-768x384.png 768w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-1536x768.png 1536w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-150x75.png 150w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-696x348.png 696w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-1068x534.png 1068w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Zme\u0161kali ste term\u00edn na podanie da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov za rok 2023? \u2013 Obr\u00e1zky z Googlu<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Kone\u010dn\u00fd term\u00edn na podanie da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov. <strong>Skon\u010dilo sa to minul\u00fa stredu (31)<\/strong>, ...a t\u00ed, ktor\u00ed s\u00fa povinn\u00ed poda\u0165 da\u0148ov\u00e9 priznanie, ale nepredlo\u017eili ho v\u010das, maj\u00fa teraz dlh vo\u010di da\u0148ov\u00fdm \u00faradom.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pod\u013ea inform\u00e1ci\u00ed Feder\u00e1lneho da\u0148ov\u00e9ho \u00faradu, ak sa da\u0148ov\u00e9 priznanie pod\u00e1 po lehote alebo sa nepod\u00e1 v\u00f4bec, da\u0148ovn\u00edk, ktor\u00fd je povinn\u00fd ho poda\u0165, bude podlieha\u0165 pokut\u00e1m. <strong>platba pokuty za oneskoren\u00fa platbu<\/strong>, vypo\u010d\u00edtan\u00e9 takto:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pokuta vo v\u00fd\u0161ke 11 TP3T mesa\u010dne alebo jej zlomok z ome\u0161kania z dane splatnej v da\u0148ovom priznan\u00ed, a to aj v pr\u00edpade, \u017ee bola zaplaten\u00e1 v plnej v\u00fd\u0161ke, s limitom 201 TP3T;<\/li>\n\n\n\n<li>Minim\u00e1lna pokuta pod\u013ea R$ vo v\u00fd\u0161ke 165,74 (uplat\u0148uje sa len pre t\u00fdch, ktor\u00ed boli \u201cpovinn\u00ed poda\u0165 da\u0148ov\u00e9 priznanie\u201d, aj ke\u010f nemali da\u0148 na zaplatenie).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Feder\u00e1lna da\u0148ov\u00e1 slu\u017eba odpor\u00fa\u010da da\u0148ovn\u00edkom, aby si \u010do najsk\u00f4r zregulovali svoju situ\u00e1ciu. Oneskoren\u00e9 priznania je mo\u017en\u00e9 poda\u0165 od 8:00 hod. tento \u0161tvrtok (1.).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ni\u017e\u0161ie n\u00e1jdete kroky, ktor\u00e9 treba podnikn\u00fa\u0165, ak ste zme\u0161kali term\u00edn doru\u010denia.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Zme\u0161kali ste term\u00edn na podanie da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov za rok 2023? \u010co teraz?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ako vysvetlil Diego Zacarias dos Santos, \u0161pecialista na intern\u00fd audit a regula\u010dn\u00e9 z\u00e1le\u017eitosti v spolo\u010dnosti. <a href=\"https:\/\/www.contabilizei.com.br\/\" target=\"_blank\" rel=\"noopener\">Po\u010d\u00edtal som<\/a>, Sp\u00f4sob podania oneskoren\u00e9ho da\u0148ov\u00e9ho priznania sa nel\u00ed\u0161i od sp\u00f4sobu predkladania dokumentov v lehote stanovenej Feder\u00e1lnou da\u0148ovou slu\u017ebou.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148ovn\u00edk m\u00e1 preto mo\u017enos\u0165 predlo\u017ei\u0165 dokument prostredn\u00edctvom programu Gener\u00e1tor da\u0148ov\u00fdch priznan\u00ed (PGD).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O <strong>Softv\u00e9r je mo\u017en\u00e9 stiahnu\u0165 do po\u010d\u00edta\u010da.<\/strong>, alebo pou\u017eite <strong>Moja \u017eiados\u0165 o da\u0148 z pr\u00edjmu<\/strong> alebo e-CAC (Virtu\u00e1lne centrum slu\u017eieb da\u0148ovn\u00edkom).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hlavn\u00fd rozdiel spo\u010d\u00edva v tom, \u017ee pri podan\u00ed da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov fyzick\u00fdch os\u00f4b (DIRPF) po uplynut\u00ed lehoty bude doru\u010den\u00e9 \u201cOzn\u00e1menie o vymeran\u00ed pokuty\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Okrem toho bude zaslan\u00fd platobn\u00fd doklad o pokute (Darf) spolu s inform\u00e1ciami a term\u00ednom na vykonanie platby a vyrie\u0161enie situ\u00e1cie s Feder\u00e1lnym da\u0148ov\u00fdm \u00faradom, ako zd\u00f4raznil v\u00fdkonn\u00fd org\u00e1n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ako sa plat\u00ed pokuta?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pod\u013ea Santosa je pokuta za oneskoren\u00e9 podanie da\u0148ov\u00e9ho priznania neobchodovate\u013en\u00e1 a mus\u00ed by\u0165 uhraden\u00e1 vydan\u00edm dokumentu o v\u00fdbere feder\u00e1lnych pr\u00edjmov (Darf).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ak je pokuta po splatnosti, je mo\u017en\u00e9 vygenerova\u0165 platobn\u00fd doklad kontrolou da\u0148ov\u00fdch dlhov a nevybaven\u00fdch z\u00e1le\u017eitost\u00ed v sekcii \u201cDa\u0148ov\u00fd stav\u201d v syst\u00e9me e-CAC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Je d\u00f4le\u017eit\u00e9 zd\u00f4razni\u0165, \u017ee Da\u0148ov\u00fd \u00farad (Internal Revenue Service) vo v\u0161eobecnosti pon\u00faka da\u0148ovn\u00edkom lehotu a\u017e 30 dn\u00ed na zaplatenie ak\u00fdchko\u013evek pok\u00fat a\/alebo dane z pr\u00edjmu, ak podali da\u0148ov\u00e9 priznanie po uplynut\u00ed lehoty.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Preto, ak sa platba neuskuto\u010dn\u00ed v tejto lehote, bude sa uplat\u0148ova\u0165 \u00farok z ome\u0161kania, vypo\u010d\u00edtan\u00fd na z\u00e1klade... <strong>Selicova sadzba<\/strong>, \u010do je z\u00e1kladn\u00e1 \u00farokov\u00e1 sadzba krajiny.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Santos tie\u017e poukazuje na to, \u017ee suma pokuty sa m\u00f4\u017ee odpo\u010d\u00edta\u0165 od vr\u00e1tenej dane, ak m\u00e1 da\u0148ovn\u00edk n\u00e1rok na vr\u00e1tenie dane, ale v takom pr\u00edpade sa pripo\u010d\u00edtaj\u00fa \u00faroky.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u010co sa stane, ak nezaplat\u00edm pokutu?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pod\u013ea Santosa, nezaplaten\u00e9 pokuty, ako aj <a href=\"https:\/\/noticias-gerais.online\/sk\/data-limite-do-imposto-de-renda-e-dia-31-de-maio-de-2023\/\">splatn\u00e1 da\u0148<\/a> Ak\u00e1ko\u013evek platba neuhraden\u00e1 do 30 dn\u00ed od d\u00e1tumu oneskoren\u00e9ho dodania m\u00f4\u017ee by\u0165 pova\u017eovan\u00e1 za neuhraden\u00e9 da\u0148ov\u00e9 povinnosti a dlhy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fato situ\u00e1ciu je mo\u017en\u00e9 overi\u0165 v sekcii \u201cDa\u0148ov\u00fd status\u201d, \u010do je dokument, ktor\u00fd preukazuje s\u00falad da\u0148ovn\u00edka s predpismi Feder\u00e1lnej da\u0148ovej slu\u017eby a je k dispoz\u00edcii na e-CAC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ako vysvetlil z\u00e1stupca spolo\u010dnosti Contabilizei, ke\u010f je neuhraden\u00fd zostatok zaregistrovan\u00fd v sekcii \u201cDa\u0148ov\u00e1 situ\u00e1cia\u201d, dl\u017en\u00fa sumu je mo\u017en\u00e9 zahrn\u00fa\u0165 do akt\u00edvneho dlhu prostredn\u00edctvom Informat\u00edvneho registra nesplaten\u00fdch \u00faverov feder\u00e1lneho verejn\u00e9ho sektora (Cadin).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cadin je datab\u00e1za, ktor\u00e1 zaznamen\u00e1va men\u00e1 da\u0148ovn\u00edkov zodpovedn\u00fdch za dlhy vo\u010di feder\u00e1lnym vl\u00e1dnym agent\u00faram a subjektom.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ak je meno da\u0148ovn\u00edka uveden\u00e9 v Cadin (N\u00e1rodn\u00fd register da\u0148ovn\u00edkov v neplaten\u00ed), jeho CPF (braz\u00edlske identifika\u010dn\u00e9 \u010d\u00edslo da\u0148ovn\u00edka) m\u00f4\u017ee trpie\u0165 s\u00e9riou d\u00f4sledkov (podrobnosti n\u00e1jdete ni\u017e\u0161ie).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Santos \u010falej zd\u00f4raz\u0148uje, \u017ee nezaplatenie splatnej dane mo\u017eno v extr\u00e9mnych situ\u00e1ci\u00e1ch pova\u017eova\u0165 za da\u0148ov\u00fd \u00fanik, teda za trestn\u00fd \u010din proti da\u0148ov\u00e9mu syst\u00e9mu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00e1to situ\u00e1cia m\u00f4\u017ee vies\u0165 k zru\u0161eniu braz\u00edlskeho da\u0148ov\u00e9ho identifika\u010dn\u00e9ho \u010d\u00edsla (CPF) da\u0148ovn\u00edka a m\u00f4\u017ee tie\u017e za\u010datie da\u0148ovej kontroly s trestnopr\u00e1vnymi d\u00f4sledkami. <strong>Feder\u00e1lna da\u0148ov\u00e1 slu\u017eba<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V tak\u00fdchto pr\u00edpadoch sa po kone\u010dnom rozhodnut\u00ed v spr\u00e1vnej oblasti vec post\u00fapi prokurat\u00fare, ktor\u00e1 je in\u0161tit\u00faciou zodpovednou za pod\u00e1vanie obvinen\u00ed v trestnej oblasti.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ak\u00e9 s\u00fa d\u00f4sledky pre t\u00fdch, ktor\u00ed nepodaj\u00fa da\u0148ov\u00e9 priznanie k dani z pr\u00edjmu?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"512\" src=\"http:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-1-1024x512.png\" alt=\"\" class=\"wp-image-2298\" srcset=\"https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-1-1024x512.png 1024w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-1-300x150.png 300w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-1-768x384.png 768w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-1-1536x768.png 1536w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-1-150x75.png 150w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-1-696x348.png 696w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-1-1068x534.png 1068w, https:\/\/noticias-gerais.online\/wp-content\/uploads\/2023\/06\/image-1.png 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Zme\u0161kali ste term\u00edn na podanie da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov za rok 2023? \u2013 Obr\u00e1zky z Googlu<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Zme\u0161kali ste term\u00edn na podanie da\u0148ov\u00e9ho priznania za rok 2023? A u\u017e ho nechcete poda\u0165? S\u00fa z toho nejak\u00e9 n\u00e1sledky?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Okrem sankci\u00ed, ako s\u00fa pokuty za oneskoren\u00e9 platby a \u00fapravy splatnej dane o infl\u00e1ciu, m\u00f4\u017ee da\u0148ovn\u00edk v pr\u00edpade zistenia akejko\u013evek dl\u017enej sumy \u010deli\u0165 aj z\u00e1va\u017enej\u0161\u00edm n\u00e1sledkom, ako s\u00fa obmedzenia a negat\u00edvne z\u00e1pisy do svojho CPF (braz\u00edlske identifika\u010dn\u00e9 \u010d\u00edslo da\u0148ovn\u00edka), hovor\u00ed Santos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00e1to situ\u00e1cia m\u00f4\u017ee vies\u0165 k nieko\u013ek\u00fdm n\u00e1sledkom, ako napr\u00edklad:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Br\u00e1nenie pri vyd\u00e1van\u00ed alebo obnovovan\u00ed pasov a pracovn\u00fdch povolen\u00ed.<\/li>\n\n\n\n<li>Nemo\u017enos\u0165 zap\u00edsa\u0165 sa do vzdel\u00e1vac\u00edch in\u0161tit\u00faci\u00ed a z\u00fa\u010dastni\u0165 sa verejn\u00fdch s\u00fa\u0165a\u017e\u00ed.<\/li>\n\n\n\n<li>Negat\u00edvny vplyv na kreditn\u00e9 sk\u00f3re, \u010do s\u0165a\u017euje alebo dokonca znemo\u017e\u0148uje z\u00edskanie finan\u010dn\u00fdch produktov a slu\u017eieb.<\/li>\n\n\n\n<li>Protest na not\u00e1rskom \u00farade a zaradenie mena da\u0148ovn\u00edka do registra agent\u00far na ochranu \u00faverov, okrem dodato\u010dn\u00fdch n\u00e1kladov na regulariz\u00e1ciu.<\/li>\n\n\n\n<li>Nevydanie osved\u010denia o neexistencii nesplaten\u00fdch dlhov s\u00favisiacich s feder\u00e1lnymi da\u0148ov\u00fdmi \u00fa\u013eavami a akt\u00edvnym dlhom \u00danie (CND), ktor\u00e9 je potrebn\u00e9 napr\u00edklad na financovanie nehnute\u013enost\u00ed.<\/li>\n\n\n\n<li>Mo\u017enos\u0165 s\u00fadneho konania o vym\u00e1hanie dane prostredn\u00edctvom exeku\u010dn\u00e9ho konania.<\/li>\n\n\n\n<li>Zmrazenie finan\u010dn\u00fdch prostriedkov dostupn\u00fdch na be\u017en\u00fdch \u00fa\u010dtoch a dokonca aj zaistenie in\u00e9ho majetku v pr\u00edpade vym\u00e1hania dlhu.<\/li>\n\n\n\n<li>\u00dahrada s\u00fadnych trov a poplatkov vypl\u00fdvaj\u00facich z ak\u00fdchko\u013evek pr\u00e1vnych konan\u00ed za\u010dat\u00fdch \u00daradom gener\u00e1lneho prokur\u00e1tora \u0161t\u00e1tnej pokladnice.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Zme\u0161kali ste term\u00edn na podanie da\u0148ov\u00e9ho priznania za rok 2023 a m\u00e1te k nemu ot\u00e1zky? Zanechajte ich v koment\u00e1roch ni\u017e\u0161ie!<\/p>","protected":false},"excerpt":{"rendered":"<p>Zme\u0161kali ste term\u00edn na podanie da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov za rok 2023? Ide o da\u0148ov\u00fa povinnos\u0165, ktor\u00e1 si vy\u017eaduje pozornos\u0165 a organiz\u00e1ciu zo strany da\u0148ovn\u00edkov.\u00a0<\/p>","protected":false},"author":6,"featured_media":2296,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[82,83,273,316,317],"class_list":["post-2295","post","type-post","status-publish","format-standard","has-post-thumbnail","category-financas","tag-imposto-de-renda","tag-imposto-de-renda-2023","tag-ir-2023","tag-perdeu-o-prazo-da-declaracao-do-imposto-de-renda-2023","tag-receita-federal"],"_links":{"self":[{"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/posts\/2295","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/comments?post=2295"}],"version-history":[{"count":0,"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/posts\/2295\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/media\/2296"}],"wp:attachment":[{"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/media?parent=2295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/categories?post=2295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/noticias-gerais.online\/sk\/wp-json\/wp\/v2\/tags?post=2295"}],"curies":[{"name":"pracovn\u00fd list","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}