Je obdobie podávania daňových priznaní a Vy máte opäť možnosť venovať 2 % z daní na nejakú dobrú vec.
Od 1. 1. 2016 platia pre asignáciu firiem nové pravidlá a týmto otvoreným listom vás o nich chceme informovať.
Najdôležitejším princípom je spojenie daňovej asignácie s darmi, ktoré ako firma venujete z vlastného zisku.
Ak ste v minulom roku podporili nejakú dobrú vec finančnými darmi vo výške aspoň 0,5 % vašej daňovej povinnosti a máte o tom doklad vo forme darovacích zmlúv, môžete túto skutočnosť jednoducho deklarovať v daňovom priznaní. Vďaka tomu Vám štát umožní asignovať až 2 % z vašich daní. Výhodou je, že darovacie zmluvy nemusíte prikladať ako prílohy k daňovému priznaniu, túto skutočnosť stačí potvrdiť vypísaním sumy darov do príslušnej kolónky.
Ak ste žiadne dary nedali, alebo k nim nemáte evidenciu vo forme darovacích zmlúv, alebo, ak ich aj máte, ste tieto dary zabudli uplatniť pri podávaní daňového priznania, budete môcť asignovať iba polovicu – to znamená len 1 %.
Nie je jedno, koľko dobra môže vaša firma spraviť. Ak dorovnáte dve percentá z daní vlastným darom, tak v skutočnosti pomôžete dva a pol krát viac! Pre neziskový sektor na Slovensku tvorí asignácia dane veľmi užitočný zdroj príjmov. Ročne je to od firiem okolo 30 miliónov eur, ktoré slúžia tisícom dobrých vecí – pomáhajú deťom, seniorom, chorým s rakovinou, zlepšujú naše školstvo, podporujú šport, pomáhajú pri oprave kultúrnych pamiatok.
Nový systém asignácie vám zároveň umožňuje dať o sebe vedieť. Doteraz neziskové organizácie dostávali peniaze, a ani nevedeli od koho. Po novom môžete svoju asignáciu „de-anonymizovať“. Jednoducho zaznačíte túto možnosť v daňovom priznaní. Dajte o sebe vedieť adresátom vašej asignácie!
O vašu priazeň sa v roku 2016 uchádza viac než 13 tisíc neziskových organizácií, ich zoznam môžete nájsť na www.rozhodni.sk.
Možno sa rozhodujete skôr ako lokálpatriot a podporujete nejakú organizáciu vo svojom okolí. Alebo si možno vyberiete niektorú zo zavedených a dôveryhodných celoslovenských organizácií. Na to, aby ste im teraz pomáhali dvakrát viac, netreba veľa. Venujte im z vlastných zdrojov dar v potrebnej výške minimálne 0,5 % Vašej daňovej povinnosti a nezabudnite tento údaj vykázať aj v daňovom priznaní za rok 2015.
A ďalšia dobrá správa je, že takýto dar môžete venovať až do lehoty daňového priznania. Ešte stále môžete pomôcť dvakrát viac.
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)
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)
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SXo4/WbhZZc+UWHJUFW7p+m/SL7XLHvX5nridc+Sf14r3nd8Qvj/0Wa8sTWHBVF+4kG+R09Y7ekWStdZFacSSnr8WX13RT0RDQarUmmiQjCU2yVFiTmpqe3eAmuyvJhCXLym+246tuCNL0P2dnNblFbTeF6Q571FY8lRVX9tUOxeV7z2obiNc5mQIAIGU5oHVC9S7Q0gMgCGo0WqrNgzynAbRPkMDyTs/MGqxp/+B4Y8tAZl6LwC/34M+Rm3YqzR0FlhylFVdpwfLZuFN57Le4e9Ks2OfVBeUd4xMzU9Nz0zMLfIzu3lGXo0FmbPXl+y9AEGzrHLkhTF+7WWLJkR29GFdaBZ9HI1MRmBUgY5JhQJlYoVQwVXicjjh1JQ528oHi1YZtsta23vLqrgt3klmeamuu3Joj3Ppd8HXvtMLyTozABV0xI+4CTAasCDJOM4YmCy7pyYn0CshAo9EMDE12dI8WV3amZNUpwt7IQ9+Ig/JU4QV6KwgAgPatk40uQafTvS5qlQbn3xZneJ6NWOsstGKLrbhyS47sE1cR70DgmT8S/KOKX75u6uodnSLyj6vqezftDrDhiG+J0voGJwTqHCu20Jqn9DwbVVjeSapKJrAIJ+NSb6d76urT7y8vIPTY6CT/gJ+5wwPng/52TnJrnoJ/MEAdUdDWOWRKcE0XALT34ccmZprbBirrugeGxqEpUR1fWF58ozun0YyPT7e0D+cWt6XlNIfHV9wQpB88H8PyVH2+Q7nWWWTBElhxRNZsH0vHB+YsiTnH77NtspEx9GH4icnpspqehPS6O5IM3n5/GyeVOVtp7iBw8FR7nAj7+WZSaGxpfkn76Ng0ckcOmP5QnRtaBvgHH/3XQbLJQ3Lmj6efu8ls+YqjF2IKy9pJPjJ8A4yIFsiIfIulJvTfsqztJ8JAEARBoLtvNCimZOuRgI82+qxyEK7bIvpL+LKkskunI/56FwxGBRmUs5TX9shD8n6+mbhxt8reSWzBlnL2+euD9/lAUC8Z3XtGom9worCsQxX+5k9B+oW7yQe8ohz3qL/+VmHv5Puxk2idq/QTF6nrkaATV+IfKLOTMuoT0+vyStoKyjpCY0vcjoeYsyQuh4OiEt/FJACgK63pjk6uvC3O8DgR9rm73NLRx44n/Gan/NyNBFlwftLLusbWASz6QuTgaR6dWLZ6c4A129vcUfjpFsnfsszK2l4S94+sfKzoloxFp5PQ+EGS/kAalLdms8TXL3v3j6E2XF8Lrvr/vhHYcb0F6kzYsI6JJc4nMFEIMDA0kVfcJg/JP3L+sQVHZs0PsOYpzR1FzgfVt4WpyrA3Bq+U0JnW6XRNrYM1Db0hsaV7zz3mHfBf5yresEVsxxP9z02++VDAnh/Dfrz2VBaSn/m6obq+u71ruLtvDBaERCVW7DwdYc3x3f5DeGr220UXrR3Diel1N4UZrkcC7PgSa7bAcbf6zLV4YUBuRm5TS8cQciIDte4wxaGhAvR838BEdGJFSmZdanbD8MgU9t3DBC5VqKWHYQk2PH+nSmF5xwGvyFUOQguu2oIl9jgVdk/y0tLx4Zfu0tkZ9DtORr6JcTFMWv/AeE5h66Po4p9uPPM4GWbH97XmSM0dhV/uUJ67nuitznmRVZ9f3DYySvwgx8anSyq7YpKrQmJLBX6vv/0+ZNMu1aeuUs5ev2veqb/cehYcU1xQ2tbcNjA+Pk3QLwGgKrzg22OBbkcDDp2P8Y8sfJ5V7xdV9OudFO6+gDVOorWbJe4nQs/88fRxYkVdU9/kFOYAKLSyVC0CuSzv01FcCpdjTqONfV557FKMnbPSjCXbsE30lzCtpKoLBMHhkQlbrvDCrYQlUAMVExMz1fW94fHld8UvL91L3nEiZDXP14ojt+L5mbOlX2yXXbiT/CK7oaF1aJzobYbBocmG1oHsgpbgJ6V/eKedufb0m11KeyepLVfosEfteTZSFPA6r7i1qr6XTGPQw0CO51n1di5B1lzpliMBh7yiOHv9Vzv5rneTbDsafO5GYlJ6bUc3wcuqOMLnPVqUS9Az5Pt9qgpQz4h5aXG3061p6BMF5vH2B1g7BViyRVcfvLgtTPO6/tSQICCqaONO/6pasnGx6Rgbn8opaE3LaVSFF126/5zj6Wfp+NCcJTFnK8y5ftY8xbffB1+8m+IXUVhc0TWF0VNrNNrRsenaxv68kvaYZxXXfV6eu57wubvcgiW05ojsOD4uR4NOXIm7J82Me17V2NoPG/CCgkwcCYJgY+vAr3efn7kef+F28i1R5qPo4pLKzokJAjOMMxCkPzQkg/lKyLDMdBpDZaL6ZqhjmlRJvygWWqfV5hW3/Xwj0ZYnt3EO5B0I8I8q1r9ak5XXtOW7II1WC4KgTqdzPfroK3fZ+LgxfhhJzM5qahv7YlOqZCH5F+8kb/KQ2/IVVmyftc7iVQ6ijzZ6f7RJsGrjA5cjQXfEmXnF7VhCCss74l9UiQJzT1+LZ3v6r98mM2cJrTnCT7eKeQcCf7j8NDS2VBVRlFvUir5dEAbIR5BGAMdFxucoqiVeVF+CLuFGbqcLHXaBntdotNHPKrceD7HmqSy5fofOR6Vk1Wsg+/6qwvIPn3+7F0Jrx5AtT/TjHwtG8UyvmFara+8aTs9pvCvJ+P5S3KZdSntn+RpnmR3Xd//ZcIFfdnJGXU1Dn8Avx8xRumqTz44ToZn5zdPTb43x4MhUZ89oXnFb3ItagX/e2etJp64mfPtDyOfuytVO8rVOos2HAw94Pb54N1kRmpf9pml4ZAJrn0sT60I4FIBzEp+siDNki14a/9iURm7qTKHhYHJyJiGt2uNEiJVT0GdbJfcV2Zl5zcgn7XUzyetGov447nnVaueAyKelqJLJY25OOzo+XdfUH/C46Jfbzzj7AixY3mucZY675O7Hg37/JzUqoaymoberZ1QL2SzwZW4z/2CIOUv45bdy12MhP16Juev7wumA/+fuCpan3xfbFfz9gVuPBl2+lyINyguLK80uaCmr6entHwewx7wMzigtD95gNbAuoZ7HHWhBSQy+mz9CzwnzE8jrj1oiSa2MLocel+NVfhPvQKD95gCH3epbwpc9fWNYKXefjjh15a0P/d2FGHsnMU5iHGg12qq6HllI/veXnny5Q7HBTWbJ8rXj+boeDth1Ouzqg9TXhS2TkwRh3Pj4TG5x2+NnVbdEGYrQ/KiEcr/I4uTMuvLa7raukRlsxxcf0IcxvyQDloDaJDCOkw3tKo1SFd2ppbFBQn+S1xMwdgMWGgitCntjv9nPkuUbEFWEE/3ose9suDosFwTBptZBC0fh0V8IXjR8CwDQaLStnUMxyZW3hGnnbyXy96ptuOLPtqmcD/n/6Z2qDCt8nFTR2jGEYz5pBM7uyKgWzmh+kOz68blCnkMUdaOUnPg+kOyL8IWYSmhpcL4lV3XofGwFZF0VFnQ64E+fF40t/SAI+kcWWvP9Yp9XYSXWaHTdvWP+kQWHf4nZdTL025Ohzof8129THv416p4k454sMyqxvLG5H/niEO1A3kDY19hxLCjhT2NVItVIaPR4TRFFqCrU5zG+GBAETSf0nrMR5hy/kCclyEtI3ZrahnedCh8angQAwO3YIxuesHfg3VqIrt7RwvKOqMRKH78czzORrL1+n7hIbbhC58OP7kkyQuNKSio6OtCWPi4ZAADUon2kDJIAxXDqjwk3z4VmJ8GABc0JQxlMxfATk1SSPAg/DkEjSBEapw6PkyosuQoLR4HAP6d/gGDu+ll6jceJUBAE61sGLFjiTTuV5TXdSS9r5SH57seDbTi+tnylvZOEv9//2MUnt8QZMclVpVVdoMmfqqcrOzC/UMnguYIgCCx4jxXu3WL/JC4RErRhpjbRdaaYi4JA8kXQWzuShMYrLDal6jM3mSU/0N5ZfPxizB1xhjK8KCa5KjSuPCqpMia5KiyuPDy+/HVBy5V7ydy9/tHPqr6//GSVg8Bi0317vsCO67Nxp/zYhSdXH6bFp1a3dZKywbR03NAKQuYUFhzAPvkIYds7z5WM9V3RIPTRobcFedFwtHgaGmC8ywHVr7VjKOhJ6ZEL0Q671Z9ukVmwhBZsqTlLYuHobeHoa84Sm7PEFizRqk0PP9rka86Srtrk89E3/5htemjN9t52NODag+cxKVWNrQODw5Pa90EOVMsKG8zSPzWdTocaES7Jw3o/gFEZQGyOCmIGqe9GMMn0Nguyz5dFUisDaJ4p1OmAOY22d2DsdWGLJCjv939SLB0emrFklizBJy7Cr7bLdp8O+2K79KONDy1YDz93l9txfSzZPmabHpqzxJZskRVbuH6bbN+5yL9808Pjy0urewaHJrR4X5qhoV+jJAF5Hw2Ox0oH1agAlgbDKGDadfI6UBJF/9R3eU2XwD/3yK8xX7jJvt6h3nM2QhlW+OpNa0Nz/01hem//6MU7KZY8tTAgt29goqq+t6Kup6KmO/11Y1RShSjw9Zlr8W7HQtZvFa/mC+2cFGucxLyDgXvORF64nSzwf/0yt7lvYFyD/clRGoEfysACc/LmZxmC3ogQ3zkhrwysHyD5NhpthB4YmlSFF7h/H/qxq8LeWXL0wpOnL6q6ekYNtGhpHzp6PqK6vtfpgP8aF6lhfwY0AOMT053dw48Ty//wSd/vFblxp9KW62vNlVrzlLYcX85+/59uJD5JqSK5hNponmG7hiuVu1ggrA5VW0tdAYMOJk0V0UPowOhi1yPBmw/4/XA5Jja5cmgY5esqKRl196XpOQXN5izpgXORlOTPzMz19o9V1vX4RRT+eieFu8/PiiOx4qnseMJD52MUYW8qanvGMZaeYXl7FLvCd1kWbucFF/tBgmrt8Psr/EcALNyFh2rp1AiNNPsTk7PHL8V7ngmvqu+dmcFczQgAgI8q+48Hqd9firHkKGKeVVAqF4a5OW1988DTFzXHL8fZcn2teCobvny9m/zi3ZTnWQ2DQ+gfKyIPwhsI8TdMLGr5gt62Co008AXqbTNs6oo8jNw5ydAEj1548tUOVVvHIFrid8cjY9MXbydkvG604fp+6S7FWmdsBPoGxl+9aVGG5XucCrVyFFjz1fZ80U/XE+LT60YxVqWSiX4IE5CJllYEsIM8+FXEcAfVgI+CPkbfTJNcDlFg7vot0vZOFDbDUFTR5fljaERcqZmjeH43f/rR3jUS/KTU80yEJVuy2iVgvbv8ligTuSsNGQthXCe7coHfyGmpnJ6oJDXBGU7BB1UL/e54eGTKliu4K07HUguaOPpZ5Z4fw/eeibDiiGDfnlkM1LcMRCeVsz0DrJ0esTwD4lOrsZSkq8QVymcdZN4IOaoz/xUimJ3GcY4NB28JaeKUE2wQiQyMIbReemvHsBVbLA/OQyZAaqAOy9u4Q2rmKPI4HYazVI1eTEzO+EUWf+witeT5X7iTMjo+DSL60KXRZNmCsP6URvSgiXHuLWpQaIozA4XxLsfIyOTHzqIfr7573wRHiZNX41fzRBYsEdY214uHju6Rk1fizdmKfT9F4K9u/bfxG583xo3kAAt3ekfNQTjQZMqDIEto1DJikqtseJLsN836nxoN+k57dU39n22R/Hejj5WjT3UDqY920c0tHXuvn62Tuta0T4Z9YIASmjCuIHkSVThhWTQ+buMJrT/jdSPhE2epYV9nVM2eJFeuchCuchAeuxCz9FZwbGL69wepZmzliStxE5MURldW7sDFvxmUXQ5YO5uemftLkPaxq1rg9xrrnSVV+BszR5EFWxKdZNLwM1V0dI0oI4o37VbbOPn/djdliGiPH9jwBsPmlQgaZgp1Ot3Fu89snB5t+y48JasOdhXQaQ/9HPmRg2Sjh3J4xNQpD1wAI2NTBeWdoXFl1/5J++HKUzuu0Ioj2+8V9eJVA0HOhdz94JeDfsCgay0H8Ci6aJ2rzJav3HEiXBGS3zr/SdDy6q51W6TmLKls4XiI6dBodPXN/THJlTd804/++mTLkUefu8s/dREePBdx+trACd4AAAVdSURBVFLM95djZSH5NeRcdhhwRqYYLHOYSmhoJ93eNaIMLXA5HGTNlazmiXacCL3unXby96erNvlaOPo8fV5l9ATh7KxmdHy6d2Cstqk37kWVJCj/7J+JnL0Ba5yla1z8v3CXnfvj6Q3vlNAnxRXVnWRG73EqYuJMFYP3i0X5ClZ1fW9ies2h89Eb3BWrHAQffXPfbJOvLU/89Q65x8nw/V5R528m+vrnykLe+EUWZ+Q2ZBc0Z+Y1Fpa3NzT3ZeY1BkYXR8SXhzwpEQfl3xJlnLmewPL03+AmW+cisuMJrTgSW67v+m3yHy5FK0Py4l9UTZHYmND0SjFYESAmNBm7hXU++02zJdvXzEFwW/QyIqHsH+WrX24lux4NWr9FuponXOMksuHJbfkSa46vnZPShitYt1lsxxPZ8cVrN0u+2qHYdix416lQjxPB524kPlRlRyWUp2TVF1d29Q2MUxqvIAMA8SYVY6RXIsgSmuolPWQh+WZsuYOneuHnb4GR0cmunpGevtHiiq6C8o6iis7MvJai8s78ktaSio7GloHWjqExop0IaQfjbHwAoCEoxCKATgfsOBm6iq26I84wvRQGDMhgEQndNzCx1kloyRYVV8I/iLRkMKV7YbASQWGmEGfpCSo5xIG55mz5vnOPdbhfZ1oaMOz9l4DadrrkrRqgAzYfDLTk+UXEl89np6wcjcAaWmaI/oHBmLUcZFap5hS0WjiKv9ouG1zCr76SBGx1L+IqM7GygmGKD423ZsrrRqIlN8DX77UJ8hcFAAAQzrwwy5JWLkxZbYd5aWR06lNXkQVLWEHx83XkS2fAABVGfpICH09Tayy5yp//SoRlN5qX5JaW02NWGX9jRYPSKAepl5d0OmDvuUgLrioxrdZU7aiArgbDkHlFg/6twLp6x2y4PmYOgqp6U/0NkhxdJJeXYfZKhPEL/LHOP8+qN2fLPM+ELZzuhqY05oUfkGEYAxKg30KfuvrUnK2MS8H81oTRTipDaAaEoIfQBqq1dQ6vcRabs4SFZR20SGbAgBIor7aDbs2BTCMPyTNjyT7bIuzqHTVCG2Z4gYGJoOGTFFDsOR1qxlYdvxyHvESYlwED00HPJyn0yC9pt2IJzBx8416gb72FKgG5sp4BA6Nh6lewoPD6K8mMrXD0VCFfJyEUwNhsBrSAtlGO8fGZjbsUqxykB7wi9Gdgy00ZxjJYAtCywB8AQTA+tdqCJTJzlF73TsVOZYxwMmuvGTDQ4y2hUSfbUM+gDnqAIPjrrWdmLJm9s7Co3PgBO0KyMmxmgA88C02G4nqMjk9/8a3cjCWRB+eaog3zxhQDE0FAaADxiUVYAv1BRl6TJVu8xknY1WPM8DMDBnSB2EKTMY1/eL9YxZLvPBk6N7cUXxBkwAALNASFcxrdjhPB5mzFLV/UcJABg6UDDYSurO21YvuYsWTCgBzjJCAG+AhDQ+PKYfDhw5jPusEIF5tSZc4Sr3UWZ+U1US3eIIrC++QMnRlggwYLfUeSZcZW7fghyIi8RhCaAQMcEBAai2ZQ/p34Pdac4++jemW0EgybGdAFGiz0T9cT1rgoaxpIvXCFsduLwU6brg6DfzVQCE3VXrZ3j1TX9xAKwZpiJA/GkDMgBP2vYBmA+pY4dAyDISgD2mHcDv4mEhE+VEJmMhJ5hVlFzQCJRbTQJLGou88w+Lfh/ROaKhgeM8DBEhHaCBZivcjIEJoBDugktFGu8LursDQGF5khMAPyWFKXw7gNkxgwIA8atwIzWRds6D9qwYABIRblw5vYGekZ0GBsOQMs0E9owt0cjQMTDjIgA5p9aGAe9IplwIAk/h9DZpTpBCam+gAAAABJRU5ErkJggg==)
Andrea Cocherová Fedor Blaščák
predsedníčka Asociácie firemných nadácií tajomník Asociácie
Otvorený list firmám: Ako pomáhať dvakrát viac?
Je obdobie podávania daňových priznaní a Vy máte opäť možnosť venovať 2 % z daní na nejakú dobrú vec.
Od 1. 1. 2016 platia pre asignáciu firiem nové pravidlá a týmto otvoreným listom vás o nich chceme informovať.
Najdôležitejším princípom je spojenie daňovej asignácie s darmi, ktoré ako firma venujete z vlastného zisku.
Ak ste v minulom roku podporili nejakú dobrú vec finančnými darmi vo výške aspoň 0,5 % vašej daňovej povinnosti a máte o tom doklad vo forme darovacích zmlúv, môžete túto skutočnosť jednoducho deklarovať v daňovom priznaní. Vďaka tomu Vám štát umožní asignovať až 2 % z vašich daní. Výhodou je, že darovacie zmluvy nemusíte prikladať ako prílohy k daňovému priznaniu, túto skutočnosť stačí potvrdiť vypísaním sumy darov do príslušnej kolónky.
Ak ste žiadne dary nedali, alebo k nim nemáte evidenciu vo forme darovacích zmlúv, alebo, ak ich aj máte, ste tieto dary zabudli uplatniť pri podávaní daňového priznania, budete môcť asignovať iba polovicu – to znamená len 1 %.
Nie je jedno, koľko dobra môže vaša firma spraviť. Ak dorovnáte dve percentá z daní vlastným darom, tak v skutočnosti pomôžete dva a pol krát viac! Pre neziskový sektor na Slovensku tvorí asignácia dane veľmi užitočný zdroj príjmov. Ročne je to od firiem okolo 30 miliónov eur, ktoré slúžia tisícom dobrých vecí – pomáhajú deťom, seniorom, chorým s rakovinou, zlepšujú naše školstvo, podporujú šport, pomáhajú pri oprave kultúrnych pamiatok.
Nový systém asignácie vám zároveň umožňuje dať o sebe vedieť. Doteraz neziskové organizácie dostávali peniaze, a ani nevedeli od koho. Po novom môžete svoju asignáciu „de-anonymizovať“. Jednoducho zaznačíte túto možnosť v daňovom priznaní. Dajte o sebe vedieť adresátom vašej asignácie!
O vašu priazeň sa v roku 2016 uchádza viac než 13 tisíc neziskových organizácií, ich zoznam môžete nájsť na www.rozhodni.sk.
Možno sa rozhodujete skôr ako lokálpatriot a podporujete nejakú organizáciu vo svojom okolí. Alebo si možno vyberiete niektorú zo zavedených a dôveryhodných celoslovenských organizácií. Na to, aby ste im teraz pomáhali dvakrát viac, netreba veľa. Venujte im z vlastných zdrojov dar v potrebnej výške minimálne 0,5 % Vašej daňovej povinnosti a nezabudnite tento údaj vykázať aj v daňovom priznaní za rok 2015.
A ďalšia dobrá správa je, že takýto dar môžete venovať až do lehoty daňového priznania. Ešte stále môžete pomôcť dvakrát viac.
Andrea Cocherová Fedor Blaščák
predsedníčka Asociácie firemných nadácií tajomník Asociácie