{"id":334,"date":"2016-08-09T14:54:01","date_gmt":"2016-08-09T12:54:01","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=334"},"modified":"2016-08-09T14:54:01","modified_gmt":"2016-08-09T12:54:01","slug":"nove-opatrenia-v-oblasti-dani-v-roku-2016","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/nove-opatrenia-v-oblasti-dani-v-roku-2016\/","title":{"rendered":"Nov\u00e9 opatrenia v oblasti dan\u00ed v roku 2016"},"content":{"rendered":"

Ministerstvo financi\u00ed SR v\u00a0j\u00fali predstavilo a\u00a0do medzirezortn\u00e9ho pripomienkov\u00e9ho konania zaradilo s\u00e9riu noveliz\u00e1cii da\u0148ov\u00fdch z\u00e1konov. Novely predlo\u017een\u00fdch da\u0148ov\u00fdch z\u00e1konov, s\u00a0rozdielnou navrhovanou \u00fa\u010dinnos\u0165ou, menia podmienky podnikania mnoh\u00fdch spolo\u010dnost\u00ed a\u00a0ich spolo\u010dn\u00edkov. Preh\u013ead najv\u00fdznamnej\u0161\u00edch zmien v r\u00e1mci predlo\u017een\u00fdch noviel da\u0148ov\u00fdch z\u00e1konov:<\/p>\n

    \n
  1. zavedenie zdanenia dividend<\/strong>\u00a0v\u00a0r\u00e1mci novely z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov (navrhovan\u00e1 \u00fa\u010dinnos\u0165 od 1.1.2018) \u2013 dividendy by mali podlieha\u0165 dani vyberanej zr\u00e1\u017ekou vo v\u00fd\u0161ke 15 %, ak plyn\u00fa fyzick\u00fdm osob\u00e1m zo zdroja na \u00fazem\u00ed SR alebo dani vyberanej zr\u00e1\u017ekou vo v\u00fd\u0161ke 35 %, ak plyn\u00fa zo zdroja na \u00fazem\u00ed SR pr\u00e1vnick\u00fdm osob\u00e1m \u2013 da\u0148ovn\u00edkom tzv. nezmluvn\u00e9ho \u0161t\u00e1tu. Ak sa jedn\u00e1 o\u00a0prijat\u00e9 dividendy zo zahrani\u010dia, zav\u00e1dza sa osobitn\u00fd z\u00e1klad dane na ich zdanenie v\u00a0podanom da\u0148ovom priznan\u00ed pri pou\u017eit\u00ed sadzby dane 10 % a\u00a035 %.<\/li>\n
  2. zn\u00ed\u017eenie sadzby dane z\u00a0pr\u00edjmov pr\u00e1vnickej osoby<\/strong>\u00a0v\u00a0r\u00e1mci novely z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov (navrhovan\u00e1 \u00fa\u010dinnos\u0165 od 1.1.2017) \u2013 navrhuje sa zn\u00ed\u017eenie sadzby dane\u00a0na 21 %<\/strong>a\u00a0s\u00fa\u010dasne jej ka\u017edoro\u010dn\u00e9 prehodnocovanie.<\/li>\n
  3. pred\u013a\u017eenie odvodu z\u00a0podnikania v\u00a0regulovan\u00fdch odvetviach<\/strong>\u00a0v\u00a0r\u00e1mci novely rovnomenn\u00e9ho z\u00e1kona (navrhovan\u00e1 \u00fa\u010dinnos\u0165 od 31.12.2016) \u2013 tento odvod by sa nemal zru\u0161i\u0165, ako to p\u00f4vodne z\u00e1kon predpoklad\u00e1, ale mal by osta\u0165 ponechan\u00fd s\u00a0t\u00fdm, \u017ee jeho sadzba sa zdvojn\u00e1sob\u00ed na 0,726 percenta. Tomuto odvodu podliehaj\u00fa spolo\u010dnosti podnikaj\u00face v\u00a0energetike, telekomunik\u00e1ci\u00e1ch, po\u0161tov\u00fdch slu\u017eb\u00e1ch a\u00a0pois\u0165ovn\u00edctve.<\/li>\n
  4. zmena v\u00fdpo\u010dtu spr\u00e1vneho poplatku pri evidencii vozidiel<\/strong>\u00a0(navrhovan\u00e1 \u00fa\u010dinnos\u0165 od 1.2.2017) \u2013 okrem v\u00fdkonu motora v\u00a0kW by sa po novom mala v\u00fd\u0161ka spr\u00e1vneho poplatku odv\u00edja\u0165 aj od veku vozidla.<\/li>\n
  5. zavedenie n\u00e1hrady za zadr\u017ean\u00fd nadmern\u00fd odpo\u010det DPH\u00a0<\/strong>v\u00a0z\u00e1kone o\u00a0DPH (navrhovan\u00e1 \u00fa\u010dinnos\u0165 od 1.1.2017) \u2013 navrhuje sa zavies\u0165 povinnos\u0165 spr\u00e1vcu dane vypl\u00e1ca\u0165 da\u0148ovn\u00edkom n\u00e1hradu za zadr\u017ean\u00fd nadmern\u00fd odpo\u010det, ak da\u0148ov\u00e1 kontrola trvala dlh\u0161ie ako 6 mesiacov od posledn\u00e9ho d\u0148a lehoty na vr\u00e1tenie nadmern\u00e9ho odpo\u010dtu.<\/li>\n<\/ol>\n

    Zdroj: Verlag Dash\u00f6fer<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Ministerstvo financi\u00ed SR v\u00a0j\u00fali predstavilo a\u00a0do medzirezortn\u00e9ho pripomienkov\u00e9ho konania zaradilo s\u00e9riu noveliz\u00e1cii da\u0148ov\u00fdch z\u00e1konov. Novely predlo\u017een\u00fdch da\u0148ov\u00fdch z\u00e1konov, s\u00a0rozdielnou navrhovanou \u00fa\u010dinnos\u0165ou, menia podmienky podnikania mnoh\u00fdch spolo\u010dnost\u00ed a\u00a0ich spolo\u010dn\u00edkov. Preh\u013ead najv\u00fdznamnej\u0161\u00edch zmien v r\u00e1mci predlo\u017een\u00fdch noviel da\u0148ov\u00fdch z\u00e1konov: zavedenie zdanenia dividend\u00a0v\u00a0r\u00e1mci novely z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov (navrhovan\u00e1 \u00fa\u010dinnos\u0165 od 1.1.2018) \u2013 dividendy by mali podlieha\u0165 dani vyberanej […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-334","post","type-post","status-publish","format-standard","hentry","category-aktuality"],"yoast_head":"\nNov\u00e9 opatrenia v oblasti dan\u00ed v roku 2016 -<\/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:\/\/www.hanaconsult.sk\/hana\/nove-opatrenia-v-oblasti-dani-v-roku-2016\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nov\u00e9 opatrenia v oblasti dan\u00ed v roku 2016 -\" \/>\n<meta property=\"og:description\" content=\"Ministerstvo financi\u00ed SR v\u00a0j\u00fali predstavilo a\u00a0do medzirezortn\u00e9ho pripomienkov\u00e9ho konania zaradilo s\u00e9riu noveliz\u00e1cii da\u0148ov\u00fdch z\u00e1konov. Novely predlo\u017een\u00fdch da\u0148ov\u00fdch z\u00e1konov, s\u00a0rozdielnou navrhovanou \u00fa\u010dinnos\u0165ou, menia podmienky podnikania mnoh\u00fdch spolo\u010dnost\u00ed a\u00a0ich spolo\u010dn\u00edkov. Preh\u013ead najv\u00fdznamnej\u0161\u00edch zmien v r\u00e1mci predlo\u017een\u00fdch noviel da\u0148ov\u00fdch z\u00e1konov: zavedenie zdanenia dividend\u00a0v\u00a0r\u00e1mci novely z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov (navrhovan\u00e1 \u00fa\u010dinnos\u0165 od 1.1.2018) \u2013 dividendy by mali podlieha\u0165 dani vyberanej […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hanaconsult.sk\/hana\/nove-opatrenia-v-oblasti-dani-v-roku-2016\/\" \/>\n<meta property=\"article:published_time\" content=\"2016-08-09T12:54:01+00:00\" \/>\n<meta name=\"author\" content=\"Mgr. 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