{"id":3302,"date":"2023-12-07T22:59:02","date_gmt":"2023-12-07T21:59:02","guid":{"rendered":"https:\/\/www.lidaybasaryova.sk\/?p=3302"},"modified":"2024-01-05T10:10:36","modified_gmt":"2024-01-05T09:10:36","slug":"vratia-sa-danove-licencie","status":"publish","type":"post","link":"https:\/\/www.lidaybasaryova.sk\/en\/vratia-sa-danove-licencie\/","title":{"rendered":"Return of the tax licences"},"content":{"rendered":"<p>D\u0148a 04.12.2023 sa uskuto\u010dnilo zasadnutie vl\u00e1dy, na ktorom vl\u00e1da schv\u00e1lila <a href=\"file:\/\/\/C:\/Users\/dbasa\/Downloads\/vlastny%20material.pdf\">bal\u00ed\u010dek opatren\u00ed<\/a>, ktor\u00e9 maj\u00fa smerova\u0165 k&nbsp;zlep\u0161eniu stavu verejn\u00fdch financi\u00ed. Medzi opatreniami je aj zavedenie minim\u00e1lnej dane pr\u00e1vnickej osoby, teda podobn\u00e9 opatrenie, ako boli v&nbsp;minulosti da\u0148ov\u00e9 licencie.<\/p>\n\n\n\n<p>Aby boli opatrenia prijat\u00e9, musia e\u0161te prejs\u0165 legislat\u00edvnym procesom v&nbsp;n\u00e1rodnej rade. Zatia\u013e teda nie je ist\u00e9, \u010di bude minim\u00e1lna da\u0148 pr\u00e1vnick\u00fdch os\u00f4b schv\u00e1len\u00e1 vo forme, ako navrhuje vl\u00e1da. Alebo e\u0161te d\u00f4jde k&nbsp;zmen\u00e1m.<\/p>\n\n\n\n<p><strong>AKTUALIZ\u00c1CIA: N\u00e1vrh z\u00e1kona, ktor\u00fdm sa zav\u00e1dzaj\u00fa da\u0148ov\u00e9 licencie n\u00e1rodn\u00e1 rada schv\u00e1lila d\u0148a 19.12.2023. Da\u0148ov\u00e9 licencie zav\u00e1dza od 01.01.2024.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.lidaybasaryova.sk\/en\/likvidacia-ako-postupovat-pri-likvidacii-spolocnosti\/\">How to proceed with liquidation of the company<\/a> Ak nechcete plati\u0165 da\u0148ov\u00fa licenciu, rie\u0161en\u00edm m\u00f4\u017ee by\u0165 aj likvid\u00e1cia spolo\u010dnosti. <\/li>\n\n\n\n<li><a href=\"https:\/\/www.lidaybasaryova.sk\/en\/ako-sa-zbavit-neaktivnej-spolocnosti\/\">How to Get Rid of an Inactive Company in Slovakia? <\/a> Ak nechcete plati\u0165 da\u0148ov\u00fa licenciu na neakt\u00edvnu spolo\u010dnos\u0165, m\u00e1te viacer\u00e9 mo\u017enosti.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ak\u00e1 m\u00e1 by\u0165 v\u00fd\u0161ka da\u0148ovej licencie?<\/strong><\/h2>\n\n\n\n<p>N\u00e1vrh po\u010d\u00edta s&nbsp;nasledovnou minim\u00e1lnou da\u0148ou pr\u00e1vnick\u00fdch os\u00f4b:<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<figure class=\"wp-block-table\"><table><tbody><tr><td>zdanite\u013en\u00e9 pr\u00edjmy neprevy\u0161uj\u00face sumu 50 000 eur<\/td><td>340 eur<\/td><\/tr><tr><td>zdanite\u013en\u00e9 pr\u00edjmy prevy\u0161uj\u00face sumu 50 000 eur a neprevy\u0161uj\u00face sumu 250 000 eur, a to<br>vo v\u00fd\u0161ke<\/td><td>960 eur<\/td><\/tr><tr><td>zdanite\u013en\u00e9 pr\u00edjmy prevy\u0161uj\u00face sumu 250 000 eur a neprevy\u0161uj\u00face sumu 500 000 eur, a to<br>vo v\u00fd\u0161ke<\/td><td>1 920 eur<\/td><\/tr><tr><td>zdanite\u013en\u00e9 pr\u00edjmy prevy\u0161uj\u00face sumu 500 000 eur a to vo v\u00fd\u0161ke<\/td><td>3 840 eur<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>V\u00fdnimky z&nbsp;minim\u00e1lnej dane<\/strong><\/h2>\n\n\n\n<p>N\u00e1vrh z\u00e1kona po\u010d\u00edta aj s&nbsp;v\u00fdnimkami z&nbsp;minim\u00e1lnej dane pr\u00e1vnickej osoby. Minim\u00e1lnu da\u0148 pr\u00e1vnickej osoby by nemal plati\u0165:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>da\u0148ovn\u00edk, ktor\u00e9mu vznikla prv\u00fdkr\u00e1t povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie za zda\u0148ovacie obdobie, v ktorom vznikol, okrem da\u0148ovn\u00edka, ktor\u00fd je pr\u00e1vnym n\u00e1stupcom da\u0148ovn\u00edka zru\u0161en\u00e9ho bez likvid\u00e1cie,<\/li>\n\n\n\n<li>da\u0148ovn\u00edk pod\u013ea \u00a7 12 ods. 3 a&nbsp;4 <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2003\/595\/20230801\">z\u00e1kona o&nbsp;dani z&nbsp;pr\u00edjmov <\/a>(kam patr\u00ed napr. ob\u010dianske zdru\u017eenie, nad\u00e1cia, profesijn\u00e1 komora, cirkvi, politick\u00e9 strany at\u010f.)<\/li>\n\n\n\n<li>da\u0148ovn\u00edk, ktor\u00fd prev\u00e1dzkuje aj chr\u00e1nen\u00fa diel\u0148u alebo chr\u00e1nen\u00e9 pracovisko pod\u013ea osobitn\u00e9ho predpisu,<\/li>\n\n\n\n<li>da\u0148ovn\u00edk za zda\u0148ovacie obdobia pod\u013ea \u00a7 41 ods. 4, 6, 8, 12 a\u017e 14 z\u00e1kona o&nbsp;dani z pr\u00edjmov,<\/li>\n\n\n\n<li>da\u0148ovn\u00edk, ktor\u00fdm je pozemkov\u00e9 spolo\u010denstvo, ak dosahuje len pr\u00edjmy z \u010dinnost\u00ed pod\u013ea osobitn\u00e9ho predpisu so zdanite\u013en\u00fdmi pr\u00edjmami (v\u00fdnosmi) neprevy\u0161uj\u00facimi sumu 10 000 eur,<\/li>\n\n\n\n<li>da\u0148ovn\u00edk po\u010dn\u00fac zda\u0148ovac\u00edm obdob\u00edm, v ktorom bolo da\u0148ovn\u00edkovi doru\u010den\u00e9 ozn\u00e1menie o za\u010dat\u00ed konania o zru\u0161en\u00ed spolo\u010dnosti; ak bol da\u0148ovn\u00edk po zverejnen\u00ed ozn\u00e1menia o zru\u0161en\u00ed spolo\u010dnosti upovedomen\u00fd o ukon\u010den\u00ed konania o&nbsp;zru\u0161en\u00ed spolo\u010dnosti a s\u00fa\u010dasne nevst\u00fapil do likvid\u00e1cie pred rozhodnut\u00edm s\u00fadu o&nbsp;zru\u0161en\u00ed spolo\u010dnosti, je povinn\u00fd poda\u0165 dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie za zda\u0148ovacie obdobia, za ktor\u00e9 neplatil minim\u00e1lnu da\u0148, po\u010dn\u00fac zda\u0148ovac\u00edm obdob\u00edm, v ktorom bolo da\u0148ovn\u00edkovi doru\u010den\u00e9 ozn\u00e1menie o za\u010dat\u00ed konania o zru\u0161en\u00ed spolo\u010dnosti do konca tretieho kalend\u00e1rneho mesiaca nasleduj\u00faceho po mesiaci, v ktorom bol da\u0148ovn\u00edk upovedomen\u00fd o ukon\u010den\u00ed konania o zru\u0161en\u00ed spolo\u010dnosti a s\u00fa\u010dasne nevst\u00fapil do likvid\u00e1cie, pri\u010dom v tejto lehote je priznan\u00e1 minim\u00e1lna da\u0148 splatn\u00e1.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Nechcete plati\u0165 da\u0148ov\u00fa licenciu?<\/strong><\/h2>\n\n\n\n<p>Pokia\u013e je va\u0161a spolo\u010dnos\u0165 neakt\u00edvna a preto nechcete plati\u0165 da\u0148ov\u00e9 licencie (v pr\u00edpade ich op\u00e4tovn\u00e9ho zavedenia) pre\u010d\u00edtajte si n\u00e1\u0161 <a href=\"https:\/\/www.lidaybasaryova.sk\/en\/ako-sa-zbavit-neaktivnej-spolocnosti\/\">\u010dl\u00e1nok s preh\u013eadom va\u0161ich mo\u017enost\u00ed<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Tax licenses may return. The government has already approved the minimum tax for legal entities.<\/p>","protected":false},"author":2,"featured_media":980,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"[\"title\",\"meta\",\"thumbnail\",\"content\",\"comments\",\"tags\"]","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_themeisle_gutenberg_block_has_review":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[15],"tags":[468,469,465,467,466,398,396],"class_list":["post-3302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuality","tag-dan","tag-dan-z-prijmu","tag-danova-licencia","tag-likvidacia-spolocnosti","tag-minimalna-dan-pravnickej-osoby","tag-ukoncenie-podnikania","tag-zrusenie-spolocnosti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vr\u00e1tia sa da\u0148ov\u00e9 licencie? - LIDAY BA\u0160ARYOV\u00c1 &amp; PARTNERS | pr\u00e1vnik | advok\u00e1t | Bratislava | Ru\u017eomberok<\/title>\n<meta name=\"description\" content=\"Da\u0148ov\u00e9 licencie sa mo\u017eno vr\u00e1tia vo forme minim\u00e1lnej dane pr\u00e1vnick\u00fdch os\u00f4b pod\u013ea z\u00e1kona o dani z pr\u00edjmov. 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