{"id":40819,"date":"2024-09-11T14:45:29","date_gmt":"2024-09-11T12:45:29","guid":{"rendered":"https:\/\/www.apiagentura.gov.cz\/?p=40819"},"modified":"2024-09-20T12:20:02","modified_gmt":"2024-09-20T10:20:02","slug":"upozorneni-pro-zadatele-povinnost-zverejneni-ucetnich-zaverek","status":"publish","type":"post","link":"https:\/\/apiagentura.gov.cz\/cs\/upozorneni-pro-zadatele-povinnost-zverejneni-ucetnich-zaverek\/","title":{"rendered":"Upozorn\u011bn\u00ed pro \u017eadatele: Povinnost zve\u0159ejn\u011bn\u00ed \u00fa\u010detn\u00edch z\u00e1v\u011brek"},"content":{"rendered":"<p><\/p>\n<p style=\"text-align: justify;\">Ministerstvo pr\u016fmyslu a obchodu (MPO) upozor\u0148uje v\u0161echny \u017eadatele na podm\u00ednku V\u00fdzev vztahuj\u00edc\u00ed se k procesu vyd\u00e1v\u00e1n\u00ed pr\u00e1vn\u00edho aktu, tj. na <strong>povinnost zve\u0159ejnit \u00fa\u010detn\u00ed z\u00e1v\u011brky za posledn\u00ed dv\u011b uzav\u0159en\u00e1 \u00fa\u010detn\u00ed obdob\u00ed ve Sb\u00edrce listin.<\/strong><\/p>\n<p style=\"text-align: justify;\">Tato povinnost vych\u00e1z\u00ed z platn\u00fdch z\u00e1kon\u016f:<\/p>\n<p style=\"text-align: justify;\">Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/p>\n<p style=\"text-align: justify;\">Z\u00e1kon \u010d. 304\/2013 Sb., o ve\u0159ejn\u00fdch rejst\u0159\u00edc\u00edch pr\u00e1vnick\u00fdch a fyzick\u00fdch osob.<\/p>\n<p style=\"text-align: justify;\"><strong>Podm\u00ednka se t\u00fdk\u00e1 se v\u0161ech subjekt\u016f, kter\u00e9 maj\u00ed tuto povinnost ulo\u017eenou z\u00e1konem. Pokud subjekt nem\u011bl tuto povinnost stanovenou po cel\u00e9 obdob\u00ed, bude kontrolov\u00e1no obdob\u00ed, za kter\u00e9 ji\u017e tato povinnost existuje.<\/strong><\/p>\n<p style=\"text-align: justify;\">Doporu\u010dujeme proto v\u0161em \u017eadatel\u016fm <strong>zkontrolovat a p\u0159\u00edpadn\u011b obratem doplnit<\/strong> p\u0159\u00edslu\u0161n\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky do Sb\u00edrky listin. Dodr\u017een\u00ed t\u00e9to povinnosti zna\u010dn\u011b urychl\u00ed administrativn\u00ed proces a zajist\u00ed v\u010dasn\u00e9 vyd\u00e1n\u00ed rozhodnut\u00ed o poskytnut\u00ed dotace (RoPD).<\/p>\n<p style=\"text-align: justify;\">V p\u0159\u00edpad\u011b nejasnost\u00ed nebo dotaz\u016f se nev\u00e1hejte obr\u00e1tit na svou krajskou <a href=\"https:\/\/www.apiagentura.gov.cz\/cs\/kontakty-api\/\">region\u00e1ln\u00ed kancel\u00e1\u0159 API<\/a>, p\u0159\u00edp. na Zelenou informa\u010dn\u00ed linku na tel. \u010d\u00edsle +420 800 800 777 nebo prost\u0159ednictv\u00edm e-mailu <a href=\"mailto:programy@www.apiagentura.gov.cz\">programy@www.apiagentura.gov.cz<\/a>.<\/p>\n<p style=\"text-align: justify;\">D\u011bkujeme za sou\u010dinnost.<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Urychlen\u00ed procesu vyd\u00e1n\u00ed RoPD<\/p>\n","protected":false},"author":35,"featured_media":40824,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[317],"tags":[],"class_list":["post-40819","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novinky-op-tak"],"publishpress_future_action":{"enabled":false,"date":"2026-05-07 03:35:39","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/posts\/40819","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/users\/35"}],"replies":[{"embeddable":true,"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/comments?post=40819"}],"version-history":[{"count":0,"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/posts\/40819\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/media\/40824"}],"wp:attachment":[{"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/media?parent=40819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/categories?post=40819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apiagentura.gov.cz\/cs\/wp-json\/wp\/v2\/tags?post=40819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}