{"id":13921,"date":"2018-01-29T12:58:37","date_gmt":"2018-01-29T12:58:37","guid":{"rendered":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/elsa\/prakmagazine\/"},"modified":"2025-01-27T18:16:55","modified_gmt":"2025-01-27T17:16:55","slug":"prakmagazine","status":"publish","type":"page","link":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/elsa\/prakmagazine\/","title":{"rendered":"2%"},"content":{"rendered":"\n<p><strong>Postup krokov pre fyzick\u00e9 osoby, ktor\u00e9 si sam\u00e9 pod\u00e1vaj\u00fa da\u0148ov\u00e9 priznanie v roku 2025:&nbsp;<\/strong><\/p>\n\n\n\n<p>1. Vypo\u010d\u00edtajte si 2% z Va\u0161ej zaplatenej dane \u2013 to je maxim\u00e1lna suma, ktor\u00fa m\u00f4\u017eete v prospech prij\u00edmate\u013ea pouk\u00e1za\u0165, ak ste v roku 2024 neboli dobrovo\u013en\u00edkom, alebo dobrovo\u013en\u00edcky odpracovali menej ako 40 hod\u00edn. T\u00e1to suma v\u0161ak mus\u00ed by\u0165 minim\u00e1lne 3 \u20ac.&nbsp;<\/p>\n\n\n\n<p>2. V da\u0148ovom priznan\u00ed pre fyzick\u00e9 osoby s\u00fa u\u017e uveden\u00e9 kol\u00f3nky na pouk\u00e1zanie 2% z dane v prospech 1 prij\u00edmate\u013ea. Do da\u0148ov\u00e9ho priznania uve\u010fte \u00fadaje o&nbsp;OZ Eur\u00f3pske zdru\u017eenie \u0161tudentov pr\u00e1va Ko\u0161ice nasledovne: I\u010cO: 31990177, pr\u00e1vna forma: ob\u010dianske zdru\u017eenie; obchodn\u00e9 meno: Eur\u00f3pske zdru\u017eenie \u0161tudentov pr\u00e1va Ko\u0161ice, s\u00eddlo: Kov\u00e1\u010dska 238\/30, 040 01 Ko\u0161ice-Star\u00e9 Mesto.<\/p>\n\n\n\n<p>3. Ak chcete ozn\u00e1mi\u0165 prij\u00edmate\u013eovi, \u017ee ste mu Vy zaslali svoje 2%, za\u0161krtnite v tla\u010dive pr\u00edslu\u0161n\u00fd s\u00fahlas so zaslan\u00edm Va\u0161ich \u00fadajov (meno a adresa\u2026 NIE v\u0161ak pouk\u00e1zan\u00e1 suma)<\/p>\n\n\n\n<p>4. Riadne vyplnen\u00e9 da\u0148ov\u00e9 priznanie doru\u010dte v lehote, ktor\u00fa m\u00e1te na podanie da\u0148ov\u00e9ho priznania (do 31.3. 2025) na V\u00e1\u0161 da\u0148ov\u00fd \u00farad (pod\u013ea V\u00e1\u0161ho bydliska) a v tomto term\u00edne aj zapla\u0165te da\u0148 z pr\u00edjmov. Pr\u00edpadne, m\u00f4\u017eete vyplnen\u00e9 da\u0148ov\u00e9 priznanie odovzda\u0165 n\u00e1m a mi ho doru\u010d\u00edme za v\u00e1s. V tom pr\u00edpade n\u00e1s kontaktujte.<\/p>\n\n\n\n<p>5. Da\u0148ov\u00fd \u00farad po kontrole \u00fadajov a splnen\u00ed v\u0161etk\u00fdch podmienok m\u00e1 z\u00e1konn\u00fa lehotu 90 dn\u00ed na to, aby previedol sumu, ktor\u00fa ste pouk\u00e1zali, v prospech Vami vybran\u00e9ho prij\u00edmate\u013ea.&nbsp;<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u010casov\u00e9 lehoty pre t\u00fdch, ktor\u00ed chc\u00fa pouk\u00e1za\u0165 2% dane:&nbsp;<\/p>\n\n\n\n<p>31. 3. 2025 \u2013 posledn\u00fd term\u00edn na podanie da\u0148ov\u00e9ho priznania pre fyzick\u00e9 osoby, ktor\u00e9 si pod\u00e1vaj\u00fa da\u0148ov\u00e9 priznanie \u2013 v r\u00e1mci DP sa poukazuj\u00fa aj 2% z dane . Ak fyzick\u00e1 osoba ozn\u00e1mi da\u0148ov\u00e9mu \u00faradu pred\u013a\u017eenie term\u00ednu na podanie da\u0148ov\u00e9ho priznania, tak 2% poukazuje v tomto pred\u013a\u017eenom term\u00edne!<br>30. 4. 2025 \u2013 posledn\u00fd term\u00edn pre zamestnancov na podanie vyhl\u00e1senia o pouk\u00e1zan\u00ed 2% z dane (spolu s potvrden\u00edm o zaplaten\u00ed dane)<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Postup krokov na pouk\u00e1zanie 2% pre zamestnancov, ktor\u00ed po\u017eiadali svojho zamestn\u00e1vate\u013ea o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania zaplaten\u00fdch preddavkov na da\u0148 z pr\u00edjmov.&nbsp;<\/strong><\/p>\n\n\n\n<p><br>1. Do 15.02.2025 po\u017eiadajte zamestn\u00e1vate\u013ea o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania zaplaten\u00fdch preddavkov na da\u0148&nbsp;<\/p>\n\n\n\n<p>2. Potom po\u017eiadajte zamestn\u00e1vate\u013ea, aby V\u00e1m vystavil alebo potvrdil tla\u010divo potvrdenie o zaplaten\u00ed dane&nbsp;<\/p>\n\n\n\n<p>3. Z tohto potvrdenia si viete zisti\u0165 d\u00e1tum zaplatenia dane a vypo\u010d\u00edta\u0165 2% z Va\u0161ej zaplatenej dane &#8211; to je maxim\u00e1lna suma, ktor\u00fa m\u00f4\u017eete v prospech prij\u00edmate\u013ea pouk\u00e1za\u0165, ak ste v roku 2024 neboli dobrovo\u013en\u00edkom, alebo dobrovo\u013en\u00edcky odpracovali menej ako 40 hod\u00edn. T\u00e1to suma v\u0161ak mus\u00ed by\u0165 minim\u00e1lne 3 \u20ac.\u00a0<\/p>\n\n\n\n<p>4. Vypl\u0148te na\u0161e tla\u010divo vyhl\u00e1senie o pouk\u00e1zan\u00ed podielu zaplatenej dane z pr\u00edjmov fyzickej osoby. Pre\u010d\u00edtajte si pozorne cel\u00e9 vyhl\u00e1senie. \u00dadaje o prij\u00edmate\u013eovi &#8211; OZ Eur\u00f3pske zdru\u017eenie \u0161tudentov pr\u00e1va Ko\u0161ice s\u00fa u\u017e predvyplnen\u00e9. Dopl\u0148te len \u00fadaje o V\u00e1s (da\u0148ovn\u00edkovi) a sumu, ktor\u00fa mu chcete pouk\u00e1za\u0165.&nbsp;<\/p>\n\n\n\n<p>&nbsp;5. Ak chcete ozn\u00e1mi\u0165 prij\u00edmate\u013eovi, \u017ee ste mu Vy zaslali svoje 2% za\u0161krtnite v tla\u010dive pr\u00edslu\u0161n\u00fd s\u00fahlas so zaslan\u00edm Va\u0161ich \u00fadajov (meno a adresa\u2026 NIE v\u0161ak pouk\u00e1zan\u00e1 suma)&nbsp;<\/p>\n\n\n\n<p>6. Obe tieto tla\u010div\u00e1, teda vyhl\u00e1senie spolu s potvrden\u00edm, doru\u010dte do 30. 4. 2025 na V\u00e1\u0161 da\u0148ov\u00fd \u00farad (adresu n\u00e1jdete na: https:\/\/www. financnasprava.sk\/sk\/elektronicke-sluzby\/verejne-sluzby\/zistenie-miestnejprislusnost )<\/p>\n\n\n\n<p>&nbsp;7. Da\u0148ov\u00e9 \u00farady maj\u00fa 90 dn\u00ed od splnenia podmienok na to, aby previedli Va\u0161e 2% v prospech OZ Eur\u00f3pske zdru\u017eenie \u0161tudentov pr\u00e1va Ko\u0161ice.<\/p>\n\n\n\n<p>&nbsp;\u010casov\u00e9 lehoty pre t\u00fdch, ktor\u00ed chc\u00fa pouk\u00e1za\u0165 2% dane:<\/p>\n\n\n\n<p>31. 3. 2025 \u2013 posledn\u00fd term\u00edn na podanie da\u0148ov\u00e9ho priznania pre fyzick\u00e9 osoby, ktor\u00e9 si pod\u00e1vaj\u00fa da\u0148ov\u00e9 priznanie \u2013 v r\u00e1mci DP sa poukazuj\u00fa aj 2% z dane . Ak fyzick\u00e1 osoba ozn\u00e1mi da\u0148ov\u00e9mu \u00faradu pred\u013a\u017eenie term\u00ednu na podanie da\u0148ov\u00e9ho priznania, tak 2% poukazuje v tomto pred\u013a\u017eenom term\u00edne!<\/p>\n\n\n\n<p>30. 4. 2025 \u2013 posledn\u00fd term\u00edn pre zamestnancov na podanie vyhl\u00e1senia o pouk\u00e1zan\u00ed 2% z dane (spolu s potvrden\u00edm o zaplaten\u00ed dane).<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Postup krokov na pouk\u00e1zanie 2% pre pr\u00e1vnick\u00e9 osoby<\/strong><\/p>\n\n\n\n<p>1. Vypo\u010d\u00edtajte si va\u0161e 1% (2%) z dane z pr\u00edjmov pr\u00e1vnickej osoby \u2013 to je maxim\u00e1lna suma, ktor\u00fa m\u00f4\u017eete pouk\u00e1za\u0165 v prospech prij\u00edmate\u013ea\/prij\u00edmate\u013eov. Pouk\u00e1za\u0165 m\u00f4\u017eete aj menej ako 1% (2%), mus\u00ed v\u0161ak by\u0165 splnen\u00e1 podmienka&nbsp;<strong>minim\u00e1lne 8 \u20ac<\/strong>&nbsp;na jedn\u00e9ho prij\u00edmate\u013ea.<\/p>\n\n\n\n<p>Ak pr\u00e1vnick\u00e1 osoba (firma) v roku 2024 a\u017e do term\u00ednu na podanie da\u0148ov\u00e9ho priznania a zaplatenie dane v roku 2025 (zvy\u010dajne do 31.marca 2025)&nbsp;<strong>NEDAROVALA financie<\/strong>&nbsp;vo v\u00fd\u0161ke minim\u00e1lne 0,5% z dane na verejnoprospe\u0161n\u00fd \u00fa\u010del (aj inej organiz\u00e1cii, nemus\u00ed by\u0165 iba prij\u00edmate\u013eovi), tak m\u00f4\u017ee pouk\u00e1za\u0165 iba 1% z dane \u2013 vyzna\u010d\u00ed v da\u0148ovom priznan\u00ed, \u017ee poukazuje iba 1% z dane.<\/p>\n\n\n\n<p>Ak pr\u00e1vnick\u00e1 osoba (firma) v roku 2024 a\u017e do term\u00ednu na podanie da\u0148ov\u00e9ho priznania a zaplatenie dane v roku 2025 (zvy\u010dajne do 31. marca 2025)&nbsp;<strong>DAROVALA financie<\/strong>&nbsp;vo v\u00fd\u0161ke minim\u00e1lne 0,5% z dane na verejnoprospe\u0161n\u00fd \u00fa\u010del (aj inej organiz\u00e1cii, nemus\u00ed by\u0165 iba prij\u00edmate\u013eovi), tak m\u00f4\u017ee pouk\u00e1za\u0165 2% z dane \u2013 ozna\u010d\u00ed v da\u0148ovom priznan\u00ed, \u017ee poukazuje 2% z dane (tak ako po minul\u00e9 roky).<\/p>\n\n\n\n<p>2. Vypl\u0148te pr\u00edslu\u0161n\u00e9 \u00fadaje o Eur\u00f3pske zdru\u017eenie \u0161tudentov pr\u00e1va Ko\u0161ice a sumu zodpovedaj\u00facu 1% resp. 2% dane do pr\u00edslu\u0161n\u00fdch oddielov v da\u0148ovom priznan\u00ed, do 31. marca 2025&nbsp;zapla\u0165te da\u0148 za rok 2025 a podajte da\u0148ov\u00e9 priznanie pr\u00edslu\u0161n\u00e9mu da\u0148ov\u00e9mu \u00faradu.<\/p>\n\n\n\n<p>3. V da\u0148ovom priznan\u00ed m\u00e1te mo\u017enos\u0165 za\u0161krtn\u00fa\u0165 s\u00fahlas so zaslan\u00edm \u00fadajov (obchodn\u00e9 meno alebo n\u00e1zov, s\u00eddlo a pr\u00e1vna forma) prij\u00edmate\u013eovi va\u0161ich 1% resp. 2%. ELSA Ko\u0161ice takto dostane inform\u00e1ciu, \u017ee sme od va\u0161ej spolo\u010dnosti obdr\u017eali podporu.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Postup krokov pre fyzick\u00e9 osoby, ktor\u00e9 si sam\u00e9 pod\u00e1vaj\u00fa da\u0148ov\u00e9 priznanie v roku 2025:&nbsp; 1. Vypo\u010d\u00edtajte si 2% z Va\u0161ej zaplatenej dane \u2013 to je maxim\u00e1lna suma, ktor\u00fa m\u00f4\u017eete v prospech prij\u00edmate\u013ea pouk\u00e1za\u0165, ak ste v roku 2024 neboli dobrovo\u013en\u00edkom, alebo dobrovo\u013en\u00edcky odpracovali menej ako 40 hod\u00edn. T\u00e1to suma v\u0161ak mus\u00ed by\u0165 minim\u00e1lne 3 \u20ac.&nbsp; &hellip; <a href=\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/elsa\/prakmagazine\/\">\u010c\u00edta\u0165 \u010falej<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":13265,"menu_order":6,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}","footnotes":""},"class_list":["post-13921","page","type-page","status-publish","hentry"],"acf":{"acf_link_na_externy_obsah":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>2% - Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160<\/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.upjs.sk\/pravnicka-fakulta\/elsa\/prakmagazine\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2% - Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160\" \/>\n<meta property=\"og:description\" content=\"Postup krokov pre fyzick\u00e9 osoby, ktor\u00e9 si sam\u00e9 pod\u00e1vaj\u00fa da\u0148ov\u00e9 priznanie v roku 2025:&nbsp; 1. Vypo\u010d\u00edtajte si 2% z Va\u0161ej zaplatenej dane \u2013 to je maxim\u00e1lna suma, ktor\u00fa m\u00f4\u017eete v prospech prij\u00edmate\u013ea pouk\u00e1za\u0165, ak ste v roku 2024 neboli dobrovo\u013en\u00edkom, alebo dobrovo\u013en\u00edcky odpracovali menej ako 40 hod\u00edn. 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