[{"question":"Ka\u017ed\u00e1 osoba, ktor\u00e1 vykon\u00e1va nez\u00e1visle ak\u00fako\u013evek ekonomick\u00fa \u010dinnos\u0165, ktorou sa dosahuje pr\u00edjem sa naz\u00fdva","answers":["fyzick\u00e1 osoba","pr\u00e1vnick\u00e1 osoba","zdanite\u013en\u00e1 osoba","opr\u00e1vnen\u00e1 osoba"],"correct":"zdanite\u013en\u00e1 osoba","order":"1"},{"question":"V\u0161etky zdanite\u013en\u00e9 osoby realizuj\u00fa svoju ekonomick\u00fa \u010dinnos\u0165 pod identifika\u010dn\u00fdm znakom:","answers":["da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo","identifika\u010dn\u00e9 \u010d\u00edslo organiz\u00e1cie","rodn\u00e9 \u010d\u00edslo","identifika\u010dn\u00e9 \u010d\u00edslo - DPH"],"correct":"identifika\u010dn\u00e9 \u010d\u00edslo organiz\u00e1cie","order":"2"},{"question":"Ktor\u00e1 z uveden\u00fdch os\u00f4b predstavuje zdanite\u013en\u00fa osobu?","answers":["FO, ktor\u00e1 vykon\u00e1va \u010dinnos\u0165 na z\u00e1klade pracovnopr\u00e1vneho vz\u0165ahu","FO, ktor\u00e1 vykon\u00e1va \u010dinnos\u0165 na z\u00e1klade slu\u017eobn\u00e9ho pomeru","org\u00e1ny \u00fazemnej samospr\u00e1vy","obchodn\u00e9 spolo\u010dnosti"],"correct":"obchodn\u00e9 spolo\u010dnosti","order":"3"},{"question":"Ktor\u00e1 z uveden\u00fdch os\u00f4b sa v zmysle z\u00e1kona o DPH nepova\u017euje za zdanite\u013en\u00fa osobu?","answers":["FO, ktor\u00e1 dosahuje pr\u00edjmy z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti","FO, ktor\u00e1 dosahuje pr\u00edjmy z pren\u00e1jmu majetku","pr\u00edspevkov\u00e1 organiz\u00e1cia","rozpo\u010dtov\u00e1 organiz\u00e1cia"],"correct":"rozpo\u010dtov\u00e1 organiz\u00e1cia","order":"4"},{"question":"Platite\u013eom DPH sa m\u00f4\u017ee sta\u0165 len:","answers":["fyzick\u00e1 osoba","pr\u00e1vnick\u00e1 osoba","opr\u00e1vnen\u00e1 osoba","zdanite\u013en\u00e1 osoba"],"correct":"zdanite\u013en\u00e1 osoba","order":"5"},{"question":"Povinne registrova\u0165 sa mus\u00ed ka\u017ed\u00e1 tuzemsk\u00e1 zdanite\u013en\u00e1 osoba, ktor\u00e1 dosiahla za najviac 12 po sebe id\u00facich kalend\u00e1rnych mesiacov obrat:","answers":["41 790 eur","19 790 eur","9 790 eur","4 979 eur"],"correct":"41 790 eur","order":"6"},{"question":"Do ktor\u00e9ho d\u0148a mus\u00ed poda\u0165 zdanite\u013en\u00e1 osoba \u017eiados\u0165 pri povinnej registr\u00e1cii za platite\u013ea DPH?","answers":["do 10.d\u0148a kalend\u00e1rneho mesiaca","do 15.d\u0148a kalend\u00e1rneho mesiaca","do 20.d\u0148a kalend\u00e1rneho mesiaca","do 25.d\u0148a kalend\u00e1rneho mesiaca"],"correct":"do 20.d\u0148a kalend\u00e1rneho mesiaca","order":"7"},{"question":"Na \u00fa\u010dely DPH sa z obrat pova\u017euj\u00fa:","answers":["pr\u00edjmy bez DPH z dod\u00e1van\u00fdch tovarov a slu\u017eieb","pr\u00edjmy s DPH z dod\u00e1van\u00fdch tovarov a slu\u017eieb","pr\u00edjmy bez DPH z dod\u00e1van\u00fdch tovarov a slu\u017eieb a z \u010dinnost\u00ed osloboden\u00fdch od DPH","v\u00fdnosy z pr\u00edle\u017eitostne predan\u00fdch tovarov a slu\u017eieb a hmotn\u00e9ho a nehmotn\u00e9ho majetku"],"correct":"pr\u00edjmy bez DPH z dod\u00e1van\u00fdch tovarov a slu\u017eieb","order":"8"},{"question":"Do ko\u013ek\u00fdch dn\u00ed vyd\u00e1 Da\u0148ov\u00fd \u00farad osved\u010denie o registr\u00e1cii pre DPH pre zdanite\u013en\u00fa osobu?","answers":["10 dn\u00ed","15 dn\u00ed","20 dn\u00ed","30 dn\u00ed"],"correct":"30 dn\u00ed","order":"9"},{"question":"Do ko\u013ek\u00fdch dn\u00ed vyd\u00e1 Da\u0148ov\u00fd \u00farad osved\u010denie o registr\u00e1ci\u00ed pre DPH pre zdanite\u013en\u00fa osobu, ktor\u00e1 mus\u00ed zlo\u017ei\u0165 z\u00e1bezpeku na da\u0148?","answers":["60 dn\u00ed","40 dn\u00ed","30dn\u00ed","20 dn\u00ed"],"correct":"60 dn\u00ed","order":"10"}]