[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.bettex.sk\/termin-na-podanie-danoveho-priznanie-za-rok-2023\/#Article","mainEntityOfPage":"https:\/\/www.bettex.sk\/termin-na-podanie-danoveho-priznanie-za-rok-2023\/","headline":"Term\u00edn na podanie da\u0148ov\u00e9ho priznanie za rok 2023","name":"Term\u00edn na podanie da\u0148ov\u00e9ho priznanie za rok 2023","description":"Da\u0148 je na Slovensku povinn\u00e1 a stanoven\u00e1 z\u00e1konom. Povinnos\u0165 odv\u00e1dzania dan\u00ed plat\u00ed pre fyzick\u00e9 aj pre pr\u00e1vnick\u00e9 osoby v stanovenej v\u00fd\u0161ke a v danej lehote. Da\u0148 ako tak\u00e1 sa spravidla del\u00ed na tri kateg\u00f3rie. S\u00fa to dane, ktor\u00e9 je mo\u017en\u00e9... <a class=\"more-link\" href=\"https:\/\/www.bettex.sk\/termin-na-podanie-danoveho-priznanie-za-rok-2023\/\">Pokra\u010dovat ve \u010dten\u00ed &rarr;<\/a>","datePublished":"2022-12-30","dateModified":"2023-04-28","author":{"@type":"Person","@id":"https:\/\/www.bettex.sk\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.bettex.sk\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/7ca2d940d0ae3b24fc759c0201b34a0f70fe6611e5abefd5978e89211a09cdfd?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/7ca2d940d0ae3b24fc759c0201b34a0f70fe6611e5abefd5978e89211a09cdfd?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"bettex.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.bettex.sk\/wp-content\/uploads\/tax-office-g1c003b560_1920.jpg","url":"https:\/\/www.bettex.sk\/wp-content\/uploads\/tax-office-g1c003b560_1920.jpg","height":0,"width":0},"url":"https:\/\/www.bettex.sk\/termin-na-podanie-danoveho-priznanie-za-rok-2023\/","wordCount":454,"articleBody":"        Da\u0148 je na Slovensku povinn\u00e1 a stanoven\u00e1 z\u00e1konom. Povinnos\u0165 odv\u00e1dzania dan\u00ed plat\u00ed pre fyzick\u00e9 aj pre pr\u00e1vnick\u00e9 osoby v stanovenej v\u00fd\u0161ke a v danej lehote. Da\u0148 ako tak\u00e1 sa spravidla del\u00ed na tri kateg\u00f3rie. S\u00fa to dane, ktor\u00e9 je mo\u017en\u00e9 vybera\u0165 v r\u00e1mci \u00fazemia Slovenskej republiky a tvoria z\u00e1kladn\u00fa da\u0148ov\u00fa s\u00fastavu. Patr\u00ed sem da\u0148 z pr\u00edjmov, miestne dane &#8211; da\u0148 z nehnute\u013enosti, da\u0148 za psa, da\u0148 za u\u017e\u00edvanie verejn\u00e9ho priestranstva, da\u0148 za ubytovanie, da\u0148 za predajn\u00e9 automaty, da\u0148 za vjazd a zotrvanie motorov\u00e9ho vozidla v historickej \u010dasti mesta. \u010eal\u0161ou v\u00fdznamnou kateg\u00f3riou je da\u0148 z DPH a spotrebn\u00e9 dane, ktor\u00e9 sa uplat\u0148uj\u00fa najm\u00e4 na alkoholick\u00e9 n\u00e1poje, tabak a tabakov\u00e9 v\u00fdrobky, miner\u00e1lne oleje, elektrinu, uhlie a zemn\u00fd plyn. Najmenej roz\u0161\u00edrenou je miestna da\u0148, ktor\u00fa spravuje vy\u0161\u0161\u00ed \u00fazemn\u00fd celok (V\u00daC) a zahr\u0148uje da\u0148 z motorov\u00fdch vozidiel. Osobitnou kateg\u00f3riou s\u00fa dane zo z\u00e1vislej \u010dinnosti a z podnikania.Lehota na pod\u00e1vanie da\u0148ov\u00fdch priznan\u00ed a typy DP\u010co sa t\u00fdka dani z nehnute\u013enosti, zda\u0148ovac\u00edm obdob\u00edm sa po\u010d\u00edta kalend\u00e1rny rok. Da\u0148 z nehnute\u013enosti za predch\u00e1dzaj\u00faci rok sa plat\u00ed v aktu\u00e1lnom kalend\u00e1rnom roku, to je v roku 2023. Da\u0148 z nehnute\u013enosti je upraven\u00e1 z\u00e1konom \u010d. 582\/2004 Z. z. o miestnych daniach a miestnom poplatku za komun\u00e1lne odpady a drobn\u00e9 stavebn\u00e9 odpady. \u010casov\u00fd interval odv\u00e1dzania dan\u00ed je pravideln\u00fd a m\u00f4\u017ee by\u0165 stanoven\u00fd v nasledovn\u00fdch intervaloch: mesiac (DPH &#8211; 10 %), \u0161tvr\u0165rok, rok (miestne dane, da\u0148 z pr\u00edjmov &#8211; 19 %). Da\u0148ov\u00e9 priznania sa rozli\u0161uj\u00fa nasledovne: da\u0148ov\u00e9 priznanie FO &#8211; typ A: pod\u00e1vaj\u00fa osoby, ktor\u00e9 dosiahli v predch\u00e1dzaj\u00facom roku zdanite\u013en\u00e9 pr\u00edjmy len zo z\u00e1vislej \u010dinnosti, teda z pracovn\u00e9ho pomeru.da\u0148ov\u00e9 priznanie FO &#8211; typ B: pod\u00e1vaj\u00fa fyzick\u00e9 osoby, ktor\u00e9 mali aj in\u00e9 zdanite\u013en\u00e9 pr\u00edjmy okrem pr\u00edjmov zo z\u00e1vislej \u010dinnostiNa podanie da\u0148ov\u00e9ho priznania je stanoven\u00e1 ur\u010dit\u00e1 lehota. T\u00e1to lehota sa v\u0161ak m\u00f4\u017ee z\u00e1konn\u00fdm sp\u00f4sobom pred\u013a\u017ei\u0165. Na z\u00e1klade toho sa pod\u00e1va:opravn\u00e9 da\u0148ov\u00e9 priznanie &#8211; ak sa pod\u00e1 do uplynutia lehoty na podanie da\u0148ov\u00e9ho priznania,dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie &#8211; po uplynut\u00ed stanovenej lehoty na podanie da\u0148ov\u00e9ho priznania.Da\u0148 z pr\u00edjmu sa spravidla odv\u00e1dza \u0161tvr\u0165ro\u010dne, to znamen\u00e1, \u017ee ka\u017ed\u00e9 tri mesiace. Je ale mo\u017en\u00e9 ho poda\u0165 Odklad da\u0148ov\u00e9ho priznania &#8211; fyzick\u00e1 osoba v opravnom term\u00edne, teda do 6 mesiacoch. Ak ide o osobu s pr\u00edjmami zo zahrani\u010dia, lehota sa predl\u017euje na 9 mesiacov.                                                                                                                                                                                                                                                                                                                                                                                          4.6\/5 - (5 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Term\u00edn na podanie da\u0148ov\u00e9ho priznanie za rok 2023","item":"https:\/\/www.bettex.sk\/termin-na-podanie-danoveho-priznanie-za-rok-2023\/#breadcrumbitem"}]}]