{"id":5842,"date":"2018-07-11T09:48:35","date_gmt":"2018-07-11T07:48:35","guid":{"rendered":"http:\/\/pmr-restrukturyzacje.local\/pmr\/split-payment-pierwsze-problemy-jednoosobowych-firm\/"},"modified":"2018-07-11T09:48:35","modified_gmt":"2018-07-11T07:48:35","slug":"%d1%80%d0%be%d0%b7%d0%b4%d1%96%d0%bb%d1%8c%d0%bd%d0%b0-%d0%be%d0%bf%d0%bb%d0%b0%d1%82%d0%b0-%d0%bf%d0%b5%d1%80%d1%88%d1%96-%d0%bf%d1%80%d0%be%d0%b1%d0%bb%d0%b5%d0%bc%d0%b8-%d0%bf%d1%80%d0%b8%d0%b2","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/uk\/%d1%80%d0%be%d0%b7%d0%b4%d1%96%d0%bb%d1%8c%d0%bd%d0%b0-%d0%be%d0%bf%d0%bb%d0%b0%d1%82%d0%b0-%d0%bf%d0%b5%d1%80%d1%88%d1%96-%d0%bf%d1%80%d0%be%d0%b1%d0%bb%d0%b5%d0%bc%d0%b8-%d0%bf%d1%80%d0%b8%d0%b2\/","title":{"rendered":"\u0420\u043e\u0437\u0434\u0456\u043b\u044c\u043d\u0430 \u043e\u043f\u043b\u0430\u0442\u0430: \u043f\u0435\u0440\u0448\u0456 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0424\u041e\u041f"},"content":{"rendered":"

\u041e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438, \u0431\u0435\u0437\u0443\u043c\u043e\u0432\u043d\u043e, \u0431\u0443\u0434\u0435 \u043a\u043e\u0440\u0438\u0441\u043d\u043e\u044e \u0432 \u043c\u0430\u043a\u0440\u043e\u043c\u0430\u0441\u0448\u0442\u0430\u0431\u0456. \u041e\u0434\u043d\u0430\u043a \u0434\u043b\u044f \u043d\u0430\u0439\u043c\u0435\u043d\u0448\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439, \u0443 \u0442\u043e\u043c\u0443 \u0447\u0438\u0441\u043b\u0456 \u0447\u0435\u0441\u043d\u0438\u0445, \u0446\u0435 \u043c\u043e\u0436\u0435 \u043f\u0440\u0438\u0437\u0432\u0435\u0441\u0442\u0438 \u0434\u043e \u0442\u0438\u043c\u0447\u0430\u0441\u043e\u0432\u043e\u0457 (\u0441\u043f\u043e\u0434\u0456\u0432\u0430\u0454\u043c\u043e\u0441\u044c) \u0442\u0443\u0440\u0431\u0443\u043b\u0435\u043d\u0442\u043d\u043e\u0441\u0442\u0456.<\/p>\n

\u0422\u0430\u043a \u0437\u0432\u0430\u043d\u0438\u0439 \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c \u0440\u043e\u0437\u0434\u0456\u043b\u0435\u043d\u0438\u0445 \u043f\u043b\u0430\u0442\u0435\u0436\u0456\u0432, \u044f\u043a\u0438\u0439 \u0434\u0456\u0454 \u0437 \u043f\u043e\u0447\u0430\u0442\u043a\u0443 \u043c\u0456\u0441\u044f\u0446\u044f. \u043f\u0440\u043e\u043b\u0438\u0442\u0430 \u043e\u043f\u043b\u0430\u0442\u0430 \u0432\u0436\u0435 \u0432\u0438\u043a\u043b\u0438\u043a\u0430\u0454 \u0442\u0430\u043a\u0456 \u0437\u0431\u043e\u0457. \u0406 \u0446\u0435 \u043c\u043e\u0436\u0435 \u0431\u0443\u0442\u0438 \u0442\u0456\u043b\u044c\u043a\u0438 \u043f\u043e\u0447\u0430\u0442\u043a\u043e\u043c.<\/p>\n

\u2013 \u0417 1 \u043b\u0438\u043f\u043d\u044f \u0432\u0435\u043b\u0438\u043a\u0456 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u043c\u043e\u0436\u0443\u0442\u044c \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0432\u0430\u0442\u0438 \u0442.\u0437\u0432 \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c \u0440\u043e\u0437\u0434\u0456\u043b\u044c\u043d\u0430 \u043e\u043f\u043b\u0430\u0442\u0430<\/a> \u041f\u0414\u0412
\n\u2013 \u0426\u0435 \u0431\u043e\u043b\u044f\u0447\u0435 \u0432\u0456\u0434\u0447\u0443\u043b\u0438 \u0457\u0445\u043d\u0456 \u043a\u043e\u043d\u0442\u0440\u0430\u0433\u0435\u043d\u0442\u0438 \u2013 \u0424\u041e\u041f, \u044f\u043a\u0456 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u044e\u0442\u044c \u043e\u0441\u043e\u0431\u0438\u0441\u0442\u0456 \u0440\u0430\u0445\u0443\u043d\u043a\u0438 \u0434\u043b\u044f \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0431\u0456\u0437\u043d\u0435\u0441\u0443.
\n\u2013 \u0415\u043a\u0441\u043f\u0435\u0440\u0442\u0438 \u043e\u0447\u0456\u043a\u0443\u044e\u0442\u044c \u0446\u044c\u043e\u0433\u043e \u0432 \u043d\u0430\u0439\u0431\u043b\u0438\u0436\u0447\u0456 \u043c\u0456\u0441\u044f\u0446\u0456 \u043c\u0430\u043b\u0456 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457<\/a> \u043c\u043e\u0436\u0443\u0442\u044c \u043c\u0430\u0442\u0438 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0437 \u043b\u0456\u043a\u0432\u0456\u0434\u043d\u0456\u0441\u0442\u044e \u0447\u0435\u0440\u0435\u0437 \u0446\u0435\u0439 \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c
\n\u2013 \u041a\u0456\u043d\u0446\u0435\u0432\u0438\u043c \u0435\u0444\u0435\u043a\u0442\u043e\u043c \u0441\u0442\u0430\u043d\u0435 \u0431\u0456\u043b\u044c\u0448\u0430 \u043f\u0440\u043e\u0437\u043e\u0440\u0456\u0441\u0442\u044c \u0456 \u0436\u043e\u0440\u0441\u0442\u043a\u0456\u0441\u0442\u044c \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438<\/p>\n

\u0420\u043e\u0437\u0434\u0456\u043b\u044c\u043d\u0430 \u043e\u043f\u043b\u0430\u0442\u0430 \u043d\u0430\u0431\u0443\u043b\u0430 \u0447\u0438\u043d\u043d\u043e\u0441\u0442\u0456 1 \u043b\u0438\u043f\u043d\u044f<\/a>. \u042f\u043a \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u044f\u0454 \u041c\u0456\u043d\u0444\u0456\u043d, \u0441\u043f\u043e\u0447\u0430\u0442\u043a\u0443 \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c \u043f\u043e\u0448\u0438\u0440\u044e\u0454\u0442\u044c\u0441\u044f \u043b\u0438\u0448\u0435 \u043d\u0430 \u0432\u0435\u043b\u0438\u043a\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0430 \u0432 \u0442\u043e\u043c\u0443, \u0449\u043e \u043f\u0456\u0434\u0440\u044f\u0434\u043d\u0438\u043a\u0430\u043c\u0438 \u043d\u0430\u0439\u0431\u0456\u043b\u044c\u0448\u0438\u0445 \u0447\u0430\u0441\u0442\u043e \u0454 \u043d\u0435\u0432\u0435\u043b\u0438\u043a\u0456 \u043e\u0434\u043d\u043e\u043e\u0441\u0456\u0431\u043d\u0456 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457. \u0410 \u0432 \u0434\u0435\u044f\u043a\u0438\u0445 \u0443\u0436\u0435 \u0454 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0430, \u0432\u043e\u043d\u0438 \u043d\u0435 \u043e\u0442\u0440\u0438\u043c\u0443\u044e\u0442\u044c \u0433\u0440\u043e\u0448\u0435\u0439 \u0437\u0430 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u0443 \u0440\u043e\u0431\u043e\u0442\u0443.<\/p>\n

\u042f\u043a\u0438\u0439 \u0441\u0435\u043d\u0441? \u0414\u0435\u044f\u043a\u0456 \u0432\u043b\u0430\u0441\u043d\u0438\u043a\u0438 \u0431\u0456\u0437\u043d\u0435\u0441\u0443 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u044e\u0442\u044c \u0434\u043b\u044f \u0446\u044c\u043e\u0433\u043e \u043e\u0441\u043e\u0431\u0438\u0441\u0442\u0456 \u0430\u043a\u0430\u0443\u043d\u0442\u0438 \u2013 \u0432\u0441\u0443\u043f\u0435\u0440\u0435\u0447 \u043d\u043e\u0440\u043c\u0430\u043c \u2013 \u0430\u043b\u0435 \u043f\u043e\u043a\u0438 \u0449\u043e \u0431\u0435\u0437 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u0438\u0445 \u043d\u0430\u0441\u043b\u0456\u0434\u043a\u0456\u0432.<\/p>\n

\u041a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u043e\u0441\u043e\u0431\u0438\u0441\u0442\u0438\u043c \u0440\u0430\u0445\u0443\u043d\u043a\u043e\u043c \u043c\u043e\u0436\u043d\u0430 \u043b\u0438\u0448\u0435 \u0432 \u0442\u043e\u043c\u0443 \u0432\u0438\u043f\u0430\u0434\u043a\u0443, \u044f\u043a\u0449\u043e \u0432\u0438 \u043d\u0435 \u0432\u0435\u0434\u0435\u0442\u0435 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0456\u0432 \u0437 \u0456\u043d\u0448\u0438\u043c \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0446\u0435\u043c \u0456 \u0441\u0443\u043c\u0430 \u0432\u0430\u0448\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u043d\u0435 \u043f\u0435\u0440\u0435\u0432\u0438\u0449\u0443\u0454 15 000 \u0437\u043b\u043e\u0442\u0438\u0445.<\/p>\n

\u0417\u0430\u043a\u043e\u043d \u043f\u0440\u043e \u0437\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u0440\u043e\u0437\u0434\u0456\u043b\u044c\u043d\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u043e\u043f\u043b\u0430\u0442\u0438 \u0444\u0456\u043a\u0441\u0443\u0454 \u0446\u0456 \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f. \u0417 \u0431\u043e\u043b\u044e\u0447\u0438\u043c\u0438 \u043d\u0430\u0441\u043b\u0456\u0434\u043a\u0430\u043c\u0438 \u0434\u043b\u044f \u043c\u0430\u043b\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0446\u0456\u0432. \u0427\u0430\u0441\u0442\u0438\u043d\u0443 \u043f\u0435\u0440\u0435\u043a\u0430\u0437\u0456\u0432 \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u044e\u0442\u044c \u0432\u0435\u043b\u0438\u043a\u0456 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0434\u043b\u044f \u043c\u0430\u043b\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0446\u0456\u0432<\/a> \u2013 \u0424\u041e\u041f \u2013 \u043f\u043e\u0432\u0435\u0440\u043d\u0443\u0442\u043e \u0431\u0430\u043d\u043a\u043e\u043c \u043d\u0430 \u0440\u0430\u0445\u0443\u043d\u043a\u0438 \u0432\u0456\u0434\u043f\u0440\u0430\u0432\u043d\u0438\u043a\u0456\u0432 \u043f\u0435\u0440\u0435\u043a\u0430\u0437\u0456\u0432.<\/p>\n

\u0426\u0435 \u043f\u0435\u0440\u0448\u0430 \u0456, \u0437\u0434\u0430\u0432\u0430\u043b\u043e\u0441\u044f \u0431, \u043d\u0435\u0437\u043d\u0430\u0447\u043d\u0430 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0430 \u0440\u043e\u0437\u0434\u0456\u043b\u0435\u043d\u043e\u0457 \u043e\u043f\u043b\u0430\u0442\u0438.<\/p>\n

\u2013 \u0426\u0435 \u043f\u0435\u0440\u0448\u0430 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0430 \u0434\u043b\u044f \u043c\u0430\u043b\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0446\u0456\u0432, \u0430\u043b\u0435 \u0457\u0457 \u043c\u043e\u0436\u043d\u0430 \u043b\u0435\u0433\u043a\u043e \u0443\u0441\u0443\u043d\u0443\u0442\u0438, \u0432\u0456\u0434\u043a\u0440\u0438\u0432\u0448\u0438 \u0431\u0456\u0437\u043d\u0435\u0441-\u0440\u0430\u0445\u0443\u043d\u043e\u043a, \u2013 \u043a\u0430\u0436\u0435 \u041c\u0430\u043b\u0433\u043e\u0436\u0430\u0442\u0430 \u0410\u043d\u0456\u0441\u0456\u043c\u043e\u0432\u0438\u0447, \u043f\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 PMR Restrukturyzacje, \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u043e\u0432\u043e\u0457 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u0449\u043e \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u0456\u0437\u0443\u0454\u0442\u044c\u0441\u044f \u043d\u0430 \u0440\u0435\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438\u0437\u0430\u0446\u0456\u044f \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432<\/a>. \u0426\u0435 \u043d\u0435\u0437\u043d\u0430\u0447\u043d\u0430 \u043d\u0435\u0437\u0440\u0443\u0447\u043d\u0456\u0441\u0442\u044c, \u0445\u043e\u0447\u0430 - \u0432 \u0441\u0435\u0440\u0435\u0434\u043d\u044c\u043e\u043c\u0443 - \u043a\u043e\u043c\u0456\u0441\u0456\u0457 \u0434\u043b\u044f \u0431\u0456\u0437\u043d\u0435\u0441-\u0440\u0430\u0445\u0443\u043d\u043a\u0456\u0432 \u0432\u0438\u0449\u0456, \u043d\u0456\u0436 \u0434\u043b\u044f \u043e\u0441\u043e\u0431\u0438\u0441\u0442\u043e\u0433\u043e \u0440\u0430\u0445\u0443\u043d\u043a\u0443, \u0430\u043b\u0435 \u0437 \u0432\u0435\u043b\u0438\u043a\u043e\u044e \u043a\u0456\u043b\u044c\u043a\u0456\u0441\u0442\u044e \u0440\u0456\u0437\u043d\u043e\u043c\u0430\u043d\u0456\u0442\u043d\u0438\u0445 \u0430\u043a\u0446\u0456\u0439 \u0446\u044f \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0456\u0441\u0442\u044c \u043d\u0435 \u043f\u043e\u0432\u0438\u043d\u043d\u0430 \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0438 \u0437\u043d\u0430\u0447\u043d\u043e \u0431\u0456\u043b\u044c\u0448\u043e\u0433\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0442\u044f\u0433\u0430\u0440\u044f.<\/div>\n
\u041c\u0430\u0442\u0435\u0440\u0456\u0430\u043b \u0437'\u044f\u0432\u0438\u0432\u0441\u044f \u043d\u0430 wnp.pl:
\n<\/b>
\n5 \u043b\u0438\u043f\u043d\u044f 2018 \u0440\u043e\u043a\u0443:
\n\u00bb \u0420\u043e\u0437\u0434\u0456\u043b\u044c\u043d\u0430 \u043e\u043f\u043b\u0430\u0442\u0430: \u043f\u0435\u0440\u0448\u0456 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0424\u041e\u041f<\/a><\/div>","protected":false},"excerpt":{"rendered":"

Porz\u0105dkowanie systemu podatkowego b\u0119dzie z pewno\u015bci\u0105 korzystne w skali makro. Dla najmniejszych firm, tak\u017ce tych uczciwych, mo\u017ce jednak skutkowa\u0107 przej\u015bciowymi (miejmy nadziej\u0119) turbulencjami. Obowi\u0105zuj\u0105cy od pocz\u0105tku miesi\u0105ca mechanizm podzielonej p\u0142atno\u015bci tzw. spilt payment ju\u017c takie zak\u0142\u00f3cenia wywo\u0142uje. A to mo\u017ce by\u0107 dopiero pocz\u0105tek. – Od\u00a01 lipca du\u017ce firmy mog\u0105 stosowa\u0107 tzw. mechanizm podzielonej p\u0142atno\u015bci VAT – Bole\u015bnie odczuli to ich kontrahenci – jednoosobowe firmy wykorzystuj\u0105ce konto osobiste do prowadzenia dzia\u0142alno\u015bci – Eksperci spodziewaj\u0105 si\u0119, \u017ce w najbli\u017cszych miesi\u0105cach male firmy mog\u0105 mie\u0107 w zwi\u0105zku z tym mechanizmem problemy z p\u0142ynno\u015bci\u0105 – Ostatecznym efektem b\u0119dzie wi\u0119ksza transparentno\u015bci i szczelno\u015b\u0107 systemu podatkowego Split payment wszed\u0142 w \u017cycie 1 lipca. Zgodnie z zapowiedziami Ministerstwa Finans\u00f3w, mechanizm na pocz\u0105tku dotyczy wy\u0142\u0105cznie du\u017cych przedsi\u0119biorstw. S\u0119k w tym, \u017ce kontrahentami tych najwi\u0119kszych s\u0105 cz\u0119sto ma\u0142e, jednosoobowe firmy. I niekt\u00f3re z nich ju\u017c maj\u0105 k\u0142opot, nie trafiaj\u0105 do nich pieni\u0105dze za wykonan\u0105 prac\u0119. W czym rzecz? Cze\u015b\u0107 prowadz\u0105cych dzia\u0142alno\u015b\u0107 gospodarcz\u0105 wykorzystuje w tym celu konta osobiste – niezgodnie z przepisami \u2013 ale jak dotychczas bez szczeg\u00f3lnych konsekwencji. Konta osobistego mo\u017cna u\u017cywa\u0107 tylko w\u00f3wczas, gdy nie prowadzi si\u0119 rozlicze\u0144 z innym przedsi\u0119biorc\u0105, a warto\u015b\u0107 przeprowadzanych przez niego transakcji nie przewy\u017csza 15 tysi\u0119cy z\u0142otych. Ustawa wprowadzaj\u0105ca system podzielonej p\u0142atno\u015bci wy\u0142apuje te nieprawid\u0142owo\u015bci. Z bolesnym dla ma\u0142ych przedsi\u0119biorc\u00f3w skutkiem. Cz\u0119\u015b\u0107 przelew\u00f3w wykonywanych przez du\u017ce firmy dla drobnych przedsi\u0119biorc\u00f3w \u2013 jednoosobowych dzia\u0142alno\u015bci gospodarczych \u2013 zosta\u0142a przez bank zwr\u00f3cona na konta wysy\u0142aj\u0105cych przelewy. To pierwszy i jak si\u0119 wydaje marginalny problem ze split payment. \u2013 To pierwsze utrudnienie dla ma\u0142ych przedsi\u0119biorc\u00f3w, kt\u00f3re jednak mo\u017cna \u0142atwo zlikwidowa\u0107, zak\u0142adaj\u0105c konto firmowe \u2013 m\u00f3wi Ma\u0142gorzata Anisimowicz, prezes PMR Restrukturyzacje, firmy doradczej specjalizuj\u0105cej si\u0119 w restrukturyzacji przedsi\u0119biorstw. To niewielkie utrudnienie chocia\u017c \u2013 przeci\u0119tnie \u2013 op\u0142aty za konta firmowe s\u0105 wi\u0119ksze ni\u017c za konto osobiste, ale przy mnogo\u015bci r\u00f3\u017cnych promocji ta konieczno\u015b\u0107 nie musi stanowi\u0107 znacz\u0105co wi\u0119kszego obci\u0105\u017cenia finansowego. Materia\u0142 ukaza\u0142 si\u0119 w serwisie wnp.pl: dnia 5 lipca 2018: \u00bb Split payment: pierwsze problemy jednoosobowych firm<\/p>","protected":false},"author":12,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"ppma_author":[30],"class_list":["post-5842","post","type-post","status-publish","format-standard","hentry","category-blog"],"authors":[{"term_id":30,"user_id":12,"is_guest":0,"slug":"zespolpmr-%d0%bf%d0%b5%d1%80%d0%b5%d0%b1%d1%83%d0%b4%d0%be%d0%b2%d0%b0-pl","display_name":"Zesp\u00f3\u0142 PMR","avatar_url":{"url":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/10\/logo2-e1729926426335.png","url2x":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/10\/logo2-e1729926426335.png"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/posts\/5842","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/comments?post=5842"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/posts\/5842\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/media?parent=5842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/categories?post=5842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/tags?post=5842"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/ppma_author?post=5842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}