{"id":868,"date":"2016-12-19T14:02:48","date_gmt":"2016-12-19T12:02:48","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=868"},"modified":"2021-08-11T13:30:42","modified_gmt":"2021-08-11T11:30:42","slug":"upozornujeme-na-oznamovaciu-povinnost-danovnikov-do-15-1-2017","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/upozornujeme-na-oznamovaciu-povinnost-danovnikov-do-15-1-2017\/","title":{"rendered":"REPORTING OBLIGATION \u2013 author\u2019s income"},"content":{"rendered":"<p><strong>We would like to draw your attention to the reporting obligation of taxpayers towards tax administrators by 15 January 2017 in relation to the change in author\u2019s income taxation in 2016.<\/strong><\/p>\n<p>As of 1 January 2016, author\u2019s income based on the Copyright Act resulting from the creation of a work and artistic performance under Paragraph 6 Section 2(a) of Act on Income Tax and income resulting from the use of artistic performance based on Section 6 Paragraph 4 of Act on Income Tax <b>is preferentially taxed by withholding tax <\/b>or by two different means depending on the taxpayer\u2019s (author\u2019s) decision and the author\u2019s (non)preference to have their remuneration taxed by withholding tax or non-taxed <b>under the condition that the author concludes a prior written agreement with the payer on non-application of withholding tax.<\/b><\/p>\n<p>If <i>you concluded an agreement with an author in 2016 <\/i>on not withholding tax, you are <b>obliged <\/b>to report the conclusion of this agreement <b>to the tax authority by 15 January 2017.<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>We would like to draw your attention to the reporting obligation of taxpayers towards tax administrators by 15 January 2017 in relation to the change in author\u2019s income taxation in 2016. As of 1 January 2016, author\u2019s income based on the Copyright Act resulting from the creation of a work and artistic performance under Paragraph&hellip;<\/p>\n","protected":false},"author":1,"featured_media":865,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[22,9],"tags":[],"class_list":{"0":"post-868","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-22","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>REPORTING OBLIGATION \u2013 author\u2019s income - Moore BDR s. r. o.<\/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.moore-bdr.sk\/en\/upozornujeme-na-oznamovaciu-povinnost-danovnikov-do-15-1-2017\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Upozor\u0148ujeme na oznamovaciu povinnos\u0165 da\u0148ovn\u00edkov do 15. 1. 2017[:en]REPORTING OBLIGATION \u2013 author\u2019s income[:de]MELDEPFLICHT \u2013 Einkommen von Urhebern[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"We would like to draw your attention to the reporting obligation of taxpayers towards tax administrators by 15 January 2017 in relation to the change in author\u2019s income taxation in 2016. As of 1 January 2016, author\u2019s income based on the Copyright Act resulting from the creation of a work and artistic performance under Paragraph&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/en\/upozornujeme-na-oznamovaciu-povinnost-danovnikov-do-15-1-2017\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2016-12-19T12:02:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-11T11:30:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/12\/megaphone-1725694_1920.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"475\" \/>\n\t<meta property=\"og:image:height\" content=\"297\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dan103065\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"dan103065\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-bdr.sk\/en\/upozornujeme-na-oznamovaciu-povinnost-danovnikov-do-15-1-2017\/\",\"url\":\"https:\/\/www.moore-bdr.sk\/en\/upozornujeme-na-oznamovaciu-povinnost-danovnikov-do-15-1-2017\/\",\"name\":\"[:sk]Upozor\u0148ujeme na oznamovaciu povinnos\u0165 da\u0148ovn\u00edkov do 15. 1. 2017[:en]REPORTING OBLIGATION \u2013 author\u2019s income[:de]MELDEPFLICHT \u2013 Einkommen von Urhebern[:] - 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