Za \u00fa\u010delom skvalitnenia procesu v\u00fdberu dan\u00ed prin\u00e1\u0161a navrhovan\u00e1 novela in\u0161tit\u00fat vyl\u00fa\u010denia fyzickej osoby<\/strong>. T\u00fdmto rozhodnut\u00edm bude fyzick\u00e1 osoba vyl\u00fa\u010den\u00e1 z mo\u017enosti by\u0165 \u0161tatut\u00e1rom alebo \u010dlenom \u0161tatut\u00e1rneho org\u00e1nu, dozorn\u00e9ho org\u00e1nu alebo prokuristom vo v\u0161etk\u00fdch obchodn\u00fdch spolo\u010dnostiach a\u00a0dru\u017estv\u00e1ch.<\/p>\n<\/h6>\n
S cie\u013eom zni\u017eovania administrat\u00edvnej z\u00e1\u0165a\u017ee sa v\u00a0n\u00e1vrhu ru\u0161ia tzv. karti\u010dky, osved\u010denia o registr\u00e1cii.<\/p>\n
<\/h6>\n
Nosn\u00fdm opatren\u00edm n\u00e1vrhu z\u00e1kona je v\u0161ak zavedenie povinnosti pre nov\u00fdch aj existuj\u00facich platite\u013eov dane oznamova\u0165 finan\u010dn\u00e9mu riadite\u013estvu \u010d\u00edsla v\u0161etk\u00fdch vlastn\u00fdch bankov\u00fdch \u00fa\u010dtov, ktor\u00e9 pou\u017e\u00edvaj\u00fa na vykon\u00e1vanie ekonomickej \u010dinnosti, ktor\u00e1 je predmetom DPH<\/strong>.<\/p>\n<\/h6>\n
S\u00a0touto oznamovacou povinnos\u0165ou s\u00favis\u00ed aj n\u00e1vrh osobitn\u00e9ho sp\u00f4sobu \u00fahrady dane, ktor\u00fd umo\u017en\u00ed odberate\u013eovi zaplati\u0165 dod\u00e1vate\u013eovi len z\u00e1klad dane a samotn\u00fa da\u0148 odvies\u0165 priamo na osobn\u00fd \u00fa\u010det dod\u00e1vate\u013ea<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"V\u00a0zmysle d\u00f4vodovej spr\u00e1vy je cie\u013eom n\u00e1vrhu vytvorenie nov\u00fdch efekt\u00edvnych n\u00e1strojov v boji proti da\u0148ov\u00fdm podvodom a motiv\u00e1cia da\u0148ov\u00fdch subjektov k dobrovo\u013en\u00e9mu plneniu svojich da\u0148ov\u00fdch povinnost\u00ed. N\u00e1vrh novely pracuje s tzv. indexom da\u0148ovej spo\u013eahlivosti, ktor\u00e9ho cie\u013eom je odmeni\u0165 da\u0148ov\u00e9 subjekty, ktor\u00e9 zodpovedne pristupuj\u00fa k svojim da\u0148ov\u00fdm povinnostiam a\u00a0z\u00e1rove\u0148 motivova\u0165 menej spo\u013eahliv\u00fdch…<\/p>","protected":false},"author":32,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[47],"tags":[],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/posts\/36863"}],"collection":[{"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/comments?post=36863"}],"version-history":[{"count":0,"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/posts\/36863\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/media?parent=36863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/categories?post=36863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/tags?post=36863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}