{"id":18125,"date":"2019-12-08T16:53:00","date_gmt":"2019-12-08T15:53:00","guid":{"rendered":"http:\/\/www.infakt.pl\/blog\/?p=18125"},"modified":"2021-09-13T18:48:09","modified_gmt":"2021-09-13T16:48:09","slug":"jak-sporzadzic-czynny-zal","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/","title":{"rendered":"W jakich sytuacjach sk\u0142ada si\u0119 czynny \u017cal?"},"content":{"rendered":"<strong>Czynny \u017cal to podstawowy krok do unikni\u0119cia nieprzyjemnych konsekwencji niezap\u0142acenia podatku w terminie lub niez\u0142o\u017cenia na czas deklaracji. Z\u0142o\u017cenie go w urz\u0119dzie nie jest jednak wystarczaj\u0105ce &#8211; przedsi\u0119biorca musi spe\u0142ni\u0107 dodatkowe warunki.<\/strong><!--more-->\n<h2>Czynny \u017cal chroni przed karami<\/h2>\nJe\u015bli przedsi\u0119biorca zorientuje si\u0119, \u017ce nie z\u0142o\u017cy\u0142 w terminie deklaracji podatkowej i nie ui\u015bci\u0142 z tego tytu\u0142u podatku, ma do swojej dyspozycji narz\u0119dzie ratunku. Jest nim czynny \u017cal.\n\nChroni on przed poniesieniem konsekwencji finansowych w postaci np. mandatu.&nbsp;<strong>Nie sk\u0142adamy czynnego \u017calu, je\u015bli wi\u0105\u017ce si\u0119 to ze z\u0142o\u017ceniem korekty deklaracji!<\/strong>\n\n<strong><a href=\"https:\/\/www.infakt.pl\/blog\/wyzsza-placa-minimalna-2016-wyzsze-kary\/\" target=\"_blank\" rel=\"noopener noreferrer\">Wy\u017csze kary dla przedsi\u0119biorc\u00f3w w 2016.<\/a><\/strong>\n<h2>Samo z\u0142o\u017cenie czynnego \u017calu nie jest wystarczaj\u0105ce<\/h2>\nZ\u0142o\u017cenie czynnego \u017calu to nie wszystko &#8211; przedsi\u0119biorca musi spe\u0142ni\u0107 dodatkowe warunki. Pierwszym z nich jest <strong>z\u0142o\u017cenie dokumentu&nbsp;przed wszcz\u0119ciem post\u0119powania przez urz\u0105d skarbowy <\/strong>&#8211; przedsi\u0119biorca musi niejako ubiec fiskusa w odkryciu czynu pope\u0142nionego, czyli&#8230; z\u0142o\u017cy\u0107 donos na samego siebie.\n\nDodatkowo przedsi\u0119biorca musi nadrobi\u0107 swoje zaleg\u0142o\u015bci &#8211; czyli<strong> z\u0142o\u017cy\u0107 deklaracj\u0119 podatkow\u0105 lub dokona\u0107 wp\u0142aty podatku z odsetkami<\/strong> na rachunek urz\u0119du skarbowego.\n<h2>Co powinien zawiera\u0107 czynny \u017cal?<\/h2>\n<strong>Czynny \u017cal sk\u0142ada si\u0119 najcz\u0119\u015bciej pisemnie<\/strong> &#8211; dopuszczalne jest tak\u017ce stawienie si\u0119 w urz\u0119dzie i poinformowanie o tym ustnie, ale nale\u017cy zadba\u0107 o sporz\u0105dzenie pisemnego protoko\u0142u z rozmowy &#8211; taki krok zabezpieczy interes przedsi\u0119biorcy i b\u0119dzie dowodem na to, \u017ce czynny \u017cal rzeczywi\u015bcie wp\u0142yn\u0105\u0142.\n\n<strong>Przepisy nie okre\u015blaj\u0105 odg\u00f3rnie wzoru formularza<\/strong> &#8211; wa\u017cne, by zawiera\u0142 nast\u0119puj\u0105ce dane:\n<ul>\n \t<li>dane przedsi\u0119biorcy<\/li>\n \t<li>dane urz\u0119du skarbowego<\/li>\n \t<li>dat\u0119 sporz\u0105dzenia<\/li>\n \t<li>informacj\u0119, na czym polega\u0142 czyn<\/li>\n \t<li>informacje o okoliczno\u015bciach oraz osobach, kt\u00f3re bra\u0142y udzia\u0142<\/li>\n \t<li>informacj\u0119 o naprawieniu czynu pope\u0142nionego<\/li>\n \t<li>podpis<\/li>\n \t<li>je\u015bli jest to pierwsza taka sytuacja, warto o tym wspomnie\u0107.<\/li>\n<\/ul>\n<strong><a href=\"https:\/\/www.infakt.pl\/blog\/czynny-zal-chroni-przed-mandatem\/\" target=\"_blank\" rel=\"noopener noreferrer\">Czynny \u017cal chroni przed mandatem!<\/a><\/strong>\n<h2><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-36064\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_.jpg\" alt=\"wz\u00f3r czynnego \u017calu\" width=\"1280\" height=\"720\" srcset=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_.jpg 1280w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_-300x169.jpg 300w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_-1024x576.jpg 1024w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_-760x428.jpg 760w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_-610x343.jpg 610w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_-380x214.jpg 380w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_-196x110.jpg 196w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_-980x551.jpg 980w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_-500x281.jpg 500w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_-250x141.jpg 250w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/h2>\n<h2>Czy warto z\u0142o\u017cy\u0107 czynny \u017cal?<\/h2>\nMo\u017cna, oczywi\u015bcie, liczy\u0107 na to, \u017ce pewnych rzeczy fiskus nigdy si\u0119 nie dowie, ale&#8230; nie warto ryzykowa\u0107 dotkliwymi konsekwencjami. Problemy z urz\u0119dami skarbowymi to ostatnia rzecz, jakiej potrzebuje przedsi\u0119biorca.\n<!-- square -->\n<div class=\"cta-area\">\n<h2>Chcesz mie\u0107 sta\u0142e wsparcie w prowadzeniu dzia\u0142alno\u015bci?<\/h2>\n<ul>\n \t<li>Przetestuj inFakt za darmo, poznaj zalety prostej ksi\u0119gowo\u015bci online.<\/li>\n \t<li>Wystaw pierwsz\u0105 e-faktur\u0119 w minut\u0119 przez stron\u0119 www lub aplikacj\u0119 na smartfon.<\/li>\n \t<li>Otrzymasz bezp\u0142atne wsparcie specjalist\u00f3w, 6 dni w tygodniu.<\/li>\n \t<li>Rozliczaj si\u0119 samodzielnie lub inFakt u\u0142atwi Ci&nbsp;<a href=\"https:\/\/www.infakt.pl\/ksiegowi\/\">wyb\u00f3r sprawdzonego ksi\u0119gowego<\/a><\/li>\n<\/ul>\n<a href=\"https:\/\/konto.infakt.pl\/rejestracja\/\">Za\u0142\u00f3\u017c testowe konto<\/a>\n\nMasz pytania do artyku\u0142u? Odpowiemy w komentarzu.\n\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":32,"featured_media":36064,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-18125","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jednoosobowa-dzialalnosc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Czynny \u017cal - wz\u00f3r na sporz\u0105dzenie pisma - Blog inFakt.pl<\/title>\n<meta name=\"description\" content=\"Czynny \u017cal to skuteczne narz\u0119dzie pozwalaj\u0105ce unikn\u0105\u0107 zap\u0142aty kary na rzecz fiskusa. Jak sporz\u0105dzi\u0107 o\u015bwiadczenie i czy nale\u017cy spe\u0142ni\u0107 dodatkowe warunki?\" \/>\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.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Czynny \u017cal - wz\u00f3r na sporz\u0105dzenie pisma - Blog inFakt.pl\" \/>\n<meta property=\"og:description\" content=\"Czynny \u017cal to skuteczne narz\u0119dzie pozwalaj\u0105ce unikn\u0105\u0107 zap\u0142aty kary na rzecz fiskusa. Jak sporz\u0105dzi\u0107 o\u015bwiadczenie i czy nale\u017cy spe\u0142ni\u0107 dodatkowe warunki?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/\" \/>\n<meta property=\"og:site_name\" content=\"Infakt Blog\" \/>\n<meta property=\"article:published_time\" content=\"2019-12-08T15:53:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-09-13T16:48:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Aneta Cha\u0142upka\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Aneta Cha\u0142upka\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/jak-sporzadzic-czynny-zal\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/jak-sporzadzic-czynny-zal\\\/\"},\"author\":{\"name\":\"Aneta Cha\u0142upka\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#\\\/schema\\\/person\\\/a73bdc4d1bb3a11f00bc5802c4f34f40\"},\"headline\":\"W jakich sytuacjach sk\u0142ada si\u0119 czynny \u017cal?\",\"datePublished\":\"2019-12-08T15:53:00+00:00\",\"dateModified\":\"2021-09-13T16:48:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/jak-sporzadzic-czynny-zal\\\/\"},\"wordCount\":451,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/jak-sporzadzic-czynny-zal\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/12\\\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_.jpg\",\"articleSection\":[\"Jednoosobowa dzia\u0142alno\u015b\u0107\"],\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/jak-sporzadzic-czynny-zal\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/jak-sporzadzic-czynny-zal\\\/\",\"url\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/jak-sporzadzic-czynny-zal\\\/\",\"name\":\"Czynny \u017cal - wz\u00f3r na sporz\u0105dzenie pisma - Blog inFakt.pl\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/jak-sporzadzic-czynny-zal\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/jak-sporzadzic-czynny-zal\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/12\\\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_.jpg\",\"datePublished\":\"2019-12-08T15:53:00+00:00\",\"dateModified\":\"2021-09-13T16:48:09+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#\\\/schema\\\/person\\\/a73bdc4d1bb3a11f00bc5802c4f34f40\"},\"description\":\"Czynny \u017cal to skuteczne narz\u0119dzie pozwalaj\u0105ce unikn\u0105\u0107 zap\u0142aty kary na rzecz fiskusa. Jak sporz\u0105dzi\u0107 o\u015bwiadczenie i czy nale\u017cy spe\u0142ni\u0107 dodatkowe warunki?\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/jak-sporzadzic-czynny-zal\\\/#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/jak-sporzadzic-czynny-zal\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/jak-sporzadzic-czynny-zal\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/12\\\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_.jpg\",\"contentUrl\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/12\\\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_.jpg\",\"width\":1280,\"height\":720,\"caption\":\"wz\u00f3r czynnego \u017calu\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/jak-sporzadzic-czynny-zal\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Blog\",\"item\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jednoosobowa dzia\u0142alno\u015b\u0107\",\"item\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/kategoria\\\/jednoosobowa-dzialalnosc\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"W jakich sytuacjach sk\u0142ada si\u0119 czynny \u017cal?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/\",\"name\":\"Infakt Blog\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pl-PL\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#\\\/schema\\\/person\\\/a73bdc4d1bb3a11f00bc5802c4f34f40\",\"name\":\"Aneta Cha\u0142upka\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a9c72a4006a57ea0623e39fc9622a50cabc7e6f5c1fea84a8d47a168dbc9a42b?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a9c72a4006a57ea0623e39fc9622a50cabc7e6f5c1fea84a8d47a168dbc9a42b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a9c72a4006a57ea0623e39fc9622a50cabc7e6f5c1fea84a8d47a168dbc9a42b?s=96&d=mm&r=g\",\"caption\":\"Aneta Cha\u0142upka\"},\"url\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/author\\\/aneta-chalupka\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Czynny \u017cal - wz\u00f3r na sporz\u0105dzenie pisma - Blog inFakt.pl","description":"Czynny \u017cal to skuteczne narz\u0119dzie pozwalaj\u0105ce unikn\u0105\u0107 zap\u0142aty kary na rzecz fiskusa. Jak sporz\u0105dzi\u0107 o\u015bwiadczenie i czy nale\u017cy spe\u0142ni\u0107 dodatkowe warunki?","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/","og_locale":"pl_PL","og_type":"article","og_title":"Czynny \u017cal - wz\u00f3r na sporz\u0105dzenie pisma - Blog inFakt.pl","og_description":"Czynny \u017cal to skuteczne narz\u0119dzie pozwalaj\u0105ce unikn\u0105\u0107 zap\u0142aty kary na rzecz fiskusa. Jak sporz\u0105dzi\u0107 o\u015bwiadczenie i czy nale\u017cy spe\u0142ni\u0107 dodatkowe warunki?","og_url":"https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/","og_site_name":"Infakt Blog","article_published_time":"2019-12-08T15:53:00+00:00","article_modified_time":"2021-09-13T16:48:09+00:00","og_image":[{"width":1280,"height":720,"url":"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_.jpg","type":"image\/jpeg"}],"author":"Aneta Cha\u0142upka","twitter_card":"summary_large_image","twitter_misc":{"Napisane przez":"Aneta Cha\u0142upka","Szacowany czas czytania":"2 minuty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/#article","isPartOf":{"@id":"https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/"},"author":{"name":"Aneta Cha\u0142upka","@id":"https:\/\/www.infakt.pl\/blog\/#\/schema\/person\/a73bdc4d1bb3a11f00bc5802c4f34f40"},"headline":"W jakich sytuacjach sk\u0142ada si\u0119 czynny \u017cal?","datePublished":"2019-12-08T15:53:00+00:00","dateModified":"2021-09-13T16:48:09+00:00","mainEntityOfPage":{"@id":"https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/"},"wordCount":451,"commentCount":0,"image":{"@id":"https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/#primaryimage"},"thumbnailUrl":"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_.jpg","articleSection":["Jednoosobowa dzia\u0142alno\u015b\u0107"],"inLanguage":"pl-PL","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/","url":"https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/","name":"Czynny \u017cal - wz\u00f3r na sporz\u0105dzenie pisma - Blog inFakt.pl","isPartOf":{"@id":"https:\/\/www.infakt.pl\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/#primaryimage"},"image":{"@id":"https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/#primaryimage"},"thumbnailUrl":"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_.jpg","datePublished":"2019-12-08T15:53:00+00:00","dateModified":"2021-09-13T16:48:09+00:00","author":{"@id":"https:\/\/www.infakt.pl\/blog\/#\/schema\/person\/a73bdc4d1bb3a11f00bc5802c4f34f40"},"description":"Czynny \u017cal to skuteczne narz\u0119dzie pozwalaj\u0105ce unikn\u0105\u0107 zap\u0142aty kary na rzecz fiskusa. Jak sporz\u0105dzi\u0107 o\u015bwiadczenie i czy nale\u017cy spe\u0142ni\u0107 dodatkowe warunki?","breadcrumb":{"@id":"https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/#primaryimage","url":"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_.jpg","contentUrl":"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2015\/12\/Jak-sporza\u0328dzic\u0301-czynny-z\u0307al_.jpg","width":1280,"height":720,"caption":"wz\u00f3r czynnego \u017calu"},{"@type":"BreadcrumbList","@id":"https:\/\/www.infakt.pl\/blog\/jak-sporzadzic-czynny-zal\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Blog","item":"https:\/\/www.infakt.pl\/blog\/"},{"@type":"ListItem","position":2,"name":"Jednoosobowa dzia\u0142alno\u015b\u0107","item":"https:\/\/www.infakt.pl\/blog\/kategoria\/jednoosobowa-dzialalnosc\/"},{"@type":"ListItem","position":3,"name":"W jakich sytuacjach sk\u0142ada si\u0119 czynny \u017cal?"}]},{"@type":"WebSite","@id":"https:\/\/www.infakt.pl\/blog\/#website","url":"https:\/\/www.infakt.pl\/blog\/","name":"Infakt Blog","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.infakt.pl\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pl-PL"},{"@type":"Person","@id":"https:\/\/www.infakt.pl\/blog\/#\/schema\/person\/a73bdc4d1bb3a11f00bc5802c4f34f40","name":"Aneta Cha\u0142upka","image":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/secure.gravatar.com\/avatar\/a9c72a4006a57ea0623e39fc9622a50cabc7e6f5c1fea84a8d47a168dbc9a42b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a9c72a4006a57ea0623e39fc9622a50cabc7e6f5c1fea84a8d47a168dbc9a42b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a9c72a4006a57ea0623e39fc9622a50cabc7e6f5c1fea84a8d47a168dbc9a42b?s=96&d=mm&r=g","caption":"Aneta Cha\u0142upka"},"url":"https:\/\/www.infakt.pl\/blog\/author\/aneta-chalupka\/"}]}},"_links":{"self":[{"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/posts\/18125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/comments?post=18125"}],"version-history":[{"count":10,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/posts\/18125\/revisions"}],"predecessor-version":[{"id":46290,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/posts\/18125\/revisions\/46290"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/media\/36064"}],"wp:attachment":[{"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/media?parent=18125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/categories?post=18125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.infakt.pl\/blog\/wp-json\/wp\/v2\/tags?post=18125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}