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PERSONAL INCOME TAX LAW (Published in the Official Gazette of the Republic of Macedonia No. 80/93-1951) (Unofficial Translation) PART ONE GENERAL PROVISIONS Article 1 This Law introduces the personal income tax and regulates the taxation procedure of the civilian's personal income. Article 2 Personal income tax (hereinafter: income tax) is paid annually for the sum of the net revenue from all sources, except for the revenues that are tax exempt by this Law. Article 3 The following types of revenues earned in the country and abroad are included in the income according to which the tax base is determined: 1) personal income from employment, pensions and disability pensions; 2) income from agriculture; 3) personal income from financial and professional activities; 4) income from property and property rights; 5) other types of revenues All revenues under paragraph 1 of this article which are paid in cash, paid in kind or through other means, are subject to taxation. Article 4 For the different types of revenues under article 3 of this Law, an advance payment of the income tax is calculated throughout the fiscal year, which is paid by deduction from each salary payment or based on the decision of the public revenue authorities, unless otherwise determined by this Law. The amount of the compensated tax under paragraph 1 of this article is deducted from the estimated annual income tax, while the tax reductions are accepted in the amount approved with the advance estimation. Article 5 The annual amount of the income tax and the amounts of the advance payments and tax reductions that are deducted from the annual taxation are determined by the regulations that are valid on January 1 in the taxable year, unless otherwise determined by this Law. Article 6 Income tax is not payable on earnings for the following: 1) awards granted by the United Nations and other international organizations; 2) awards granted for lifetime achievements in science, culture and sports; 3) stipends and allowances given to pupils and students through public funds (foundations); 4) compensation of travel and per diem costs for official travel, fieldwork allowances and separation allowances; 5) compensation of transportation costs, meals for the employees and vacation subsidy for the determined amount; 6) salaries of disabled persons employed in enterprises or workshops for professional rehabilitation of invalids; 7) children's allowance; 8) financial assistance for newborns; 9) compensation for unemployment; 10) compensation for the death of a family member; 11) compensation for suffered damages from catastrophes; 12) compensation for health insurance excluding salary compensation; 13) compensation for social security; 14) compensation for outside assistance and care and for physical injury; 15) compensation for damages based on life and property insurance; 16) interests from public loans; 17) severance pay for retirement; 18) single allowances for constant employment under conditions and procedures determined by law. PART TWO ANNUAL INCOME TAX The Taxpayer Article 7 Every physical person, who is a resident of the Republic of Macedonia, is obliged to pay tax on the income earned in the country and abroad. A resident under this Law is every physical person who has permanent residence and usual place of residence on the territory of the Republic of Macedonia. Usual place of residence is granted to individuals who have resided continually on the territory of the Republic of Macedonia for at least six months. Article 8 Every physical person who is a partner in a business activity is obliged to pay tax for his portion of the income in the partnership, agricultural business or store, that has the status of a legal entity or the legal entity of another individual who is a resident of the Republic. The income portion for each individual under paragraph 1 of this article is determined on the basis of the agreement for joint activities. If the allocation of the income is not settled by agreement, the income is divided into equal parts, in order to determine the tax base. Article 9 A physical person who is a non-resident of the Republic is obliged to pay tax for the income earned on the territory of the Republic. A physical person that earns an income from unauthorized activities is also obliged to pay tax according to the provisions of this Law. Tax Base Article 10 The base for the income tax is the income, which according to article 3 of this Law, is reduced by one fourth of the amount of the average salary earned in the Republic. Article 11 Contributions for pension, invalid insurance, health insurance, employment and other public duties that are paid from the salary are deducted from the tax-base, except for earnings from agricultural activities that are paid to the cadastral income. Tax Rates Article 12 The rates of the personal income tax are progressive and apply to the following earnings: up to 2 x AMS* 23% over 2 x AMS up to 5 AMS . 23% for the portion of the income up to 2 AMS + 27% for the portion of the income over 2 AMS over 5 AMS ................23% for the portion of the income up to 2 AMS for the portion of the income over 2 AMS and up to 5 AMS 27% and for the portion of the income over 5 AMS 35% *AMS = average monthly salary AMS - in the annual computation of the income tax, the average monthly salary represents the average monthly net salary per employee in the Republic in the taxable year according to the data provided by the Republic Bureau of Statistics. AMS - in the monthly advance computation of the income tax, represents the average monthly net salary per employee in the Republic for the current month, published by the 25th day in the month by the Ministry of Labor and Social Policy. Article 13 In order to avoid double taxation, the computed personal income tax is reduced by the amount of the personal income tax paid abroad, not exceeding the amount resulting from the application of the tax rates under article 12 of this Law. PART THREE CLASSIFICATION OF REVENUES Personal Income Earned Through Employment, Pension and Disability Article 14 Personal income earned through employment, pension and disability according to this Law applies to: 1) salary from employment; 2) pensions and disability compensations; 3) additional income earned through employment, except for tax- exempt income under article 6 of this Law; 4) income of the members of the management and supervisory boards in the enterprises; 5) personal income earned by functionaries, parliamentarians and counselors; 6) income earned by professional sportsmen; 7) compensation for sick leave; 8) compensation for annual leave; 9) compensation for lay jurors, experts and managers of enterprises under liquidation who are not employed in those institutions and 10) income earned from a working contract Article 15 The base for computation of the tax applies to the following: 1) earned salary, pension and disability compensation of the salary and other incomes from employment; 2) salary earned by work abroad through employment established in the country, but not less than the salary earned for the same work in the country; 3) every gross earning for rendered services; 4) the income of a foreign non-resident physical person, earned through employment provided by a resident of the Republic of Macedonia and 5) the income earned by a resident employed in foreign diplomatic and consular missions or international organizations in the Republic of Macedonia. Article 16 For the non-resident taxpayer, who is engaged as an expert in a domestic enterprise or institution-residents of the Republic of Macedonia, the computed personal income tax is reduced by 50%. Article 17 Personal income earned through employment in foreign diplomatic and consular missions and representatives and officers of such missions in the Republic are tax exempt under reciprocity for the following cases: 1) the heads of foreign diplomatic missions accredited in the Republic of Macedonia, the staff of the foreign missions in the Republic of Macedonia as well as members of their families, if those family members are not citizens or residents of the Republic of Macedonia; 2) the heads of foreign consular missions and consular officials authorized to perform consular duties as well as members of their families, if those family members are not citizens or residents of the Republic of Macedonia; 3) officials of the UN and UN specialized agencies, experts for technical assistance of the UN and its specialized agencies; 4) individuals employed in foreign diplomatic and consular missions and international organizations, individuals employed by chiefs of diplomatic and consular missions or international organizations if they are not citizens or residents of the Republic of Macedonia; 5) honorary consular officials and foreign consular missions for the personal income and allowances they receive from the country that appointed them to perform consular duties and 6) citizens of the Republic of Macedonia for the income earned from international organizations. Income from Agricultural Activity Article 18 Income from agricultural activity applies to the following: 1) cadastral income which is determined for each land unit that can be used for agricultural production or forestry, regardless if it can be used for that particular production or not; 2) the actual income, determined by a procedure stipulated under this Law. The cadastral income under paragraph 1 of this article is valorized at the end of each year for the current calendar year in accordance to a separate law. Article 19 The taxpayer is an individual that earns an income from agriculture and forestry and has the status of a physical person, who as an owner or user of land, is recorded in the land register from December 31 in the year prior to the taxable year. If the taxpayer under paragraph 1 of this article has leased the land, the lessee is the obliged taxpayer starting from the day the lease contract is concluded. The lessor and the lessee are obliged to present the lease contract to the public revenue authorities within a period of eight days starting from the date of its conclusion. If the land is used by an individual who is not recorded in the land register as the owner, user nor as the lessee, the respective taxpayer is the user of the land. Changes regarding the taxpayer under paragraph 1 of this article effected through the year are valid from January 1 the following year, if they are properly listed in the period determined by the regulations for land registering. Article 20 The base for income tax for earnings from agricultural activities is the cadastral income from the agricultural lands and forests, set by the regulations for determining the cadastral income. If before the start of the year, the taxpayer opts to pay taxes for the actual income from agriculture and forestry, the earnings will be taken as the base. Article 21 The taxpayer who earns an income from agricultural activities that notably exceed the cadastral income deriving from highly accumulative branches, from vegetable and livestock production as well as the taxpayer that earns an income from production that is more or less directly related to land cultivation such as: industrial raising of poultry and cattle, fruit and vineyard production, floriculture and mushroom production, bee-keeping, etc., pay taxes according to the actual income and the earnings represent the base. The income regarding taxpayers under paragraph 1 of this article as well as taxpayers under article 20 paragraph 2 of this Law, is determined by the stipulations in the profit tax law. Article 22 Income tax on earnings from agricultural activities is not payable for the following: 1) land that is prohibited by law for usage of agricultural production; 2) courtyards of churches, temples, monasteries and mosques; 3) basements and courtyards up to 500 square meters and 4) lands on which flood-gates, canals, dams, trenches and other constructions are built for protection against floods and snowdrifts and for drainage and irrigation. The exemption under paragraph 1 of this article terminates if the land is no longer used for purposes for which the exemption was stipulated. The taxpayer is obliged to report the termination of the causes for tax exemption to the public revenue authorities within a period of 30 days from the date of the change. Article 23 The taxpayer is temporarily exempt from paying taxes for: 1) land that was not exploitable and through investment became useable, for a period of five years from the beginning of the amelioration of the land and 2) land on which new vineyards, orchards and other long-standing plantations are cultivated for a period of five years. The exemption under paragraph 1 of this article will be acknowledged if the change of cultivation is recorded in the land register. The tax exemption under paragraph 1 of this article becomes effective by filling a request with the public revenue authorities by the end of the year in which the changes occurred. Article 24 The taxpayer, whose primary activity is agriculture in the less developed regions is exempt from taxation. Cadastral communities with over 50% agricultural land from VI to VIII class are to be considered less developed regions under this Law. The Government of the Republic of Macedonia determines the less developed regions under paragraph 2 of this article. Article 25 The taxpayer is granted a 50% tax reduction for investments in melioration and 100% for re-allocation in the year in which the melioration and re-allocation are administered. Article 26 The tax base is reduced by the amounts invested in economic building structures and agricultural equipment by the taxpayer, at a minimum of 30% of the cadastral income. Article 27 If the yield from one or more land parcels is reduced following major force, plant diseases and pestilence or other extraordinary events that the taxpayer could not prevent, the cadastral income is reduced for each of those parcels proportionally to the reduction of the yield. The tax relief under paragraph 1 of this article becomes effective by filling a request with the public revenue authorities, within a period of 15 days from the day of the damage occurrence. By request of the taxpayer, the public revenue authorities bring the decision based on the damage estimate by a special damage estimate board founded by the public revenue authorities. Personal Income from Business and Professional Activity Article 28 Personal income from business and professional activity refers to income earned from an occupation . Article 29 The taxpayer of the personal income earned from business and professional activity is a physical person that earns personal income from a business activity, rendering professional and other intellectual services. An income taxpayer is also a member of a society with unlimited liability of its membership, a general partner and limited partner in a limited partnership, an owner of an agricultural business, store or other legal entity. Article 30 The tax base of the personal income from a business and professional activity is the personal income that the taxpayer determines in the tax balance according to the provisions of the profit tax law, which as a rule can not be lower than the average salary earned in the Republic. Article 31 The public revenue authority can bring a decision independently or by request of the taxpayer, by which the personal income tax from a business and professional activity can be paid by a lump sum determined net income, but not exceeding the average net salary earned in the Republic. A lump sum tax is paid by a taxpayer who: - performs the activity without business premises, excluding transporters with motor vehicles and individuals that render construction services; - renders temporary services; - renders services primarily through individual labor - is disabled with minimum 50% disability, under condition that he/she performs the activity alone. The lump sum taxation under paragraph 2 of this article does not apply to taxpayers who render trade and catering activities, commission sales and to taxpayers who employ other individuals. The following is taken into consideration in determining the lump sum net income of the taxpayer: the place where the activity is performed; the age and ability of the taxpayer; the market conditions in which the activity is performed, the number of family members engaged; how the store is equipped and other factors that effect the performance of the activity and the earning of the income. A decision for lump sum taxation is brought latest by the end of the year, prior to the taxable year. Income from Property and Property Rights Article 32 Income from property and property rights apply to incomes earned by the taxpayer through lease or sublease of land, residential or business premises, garages, leisure and recreational premises, equipment, transportation vehicles and other types of property. Article 33 The taxpayer of incomes earned from property and property rights is a physical person that earns an income from property and property rights, unless these incomes are subject to other types of taxes. Article 34 The net income is the base for computation of the tax, which is realized when the annual amount of the earned income in the taxable year is reduced by the expenses for maintenance and management, yearly amortization and other expenses necessary in earning the income. The expenses under paragraph 1 of this article are acknowledged at a maximum of 35% of the income. If property is subleased, the rental fee that is paid to the sublessor is deducted from the rental fee earned by the taxpayer. Income from property and property rights include values of all duties and services beheld by the lessee, that is the sublessor for the account of the lessor. Article 35 If rent is paid several years in advance, the tax shall be paid annually for the number of years of the compensated rental fee, but not exceeding 5 years. The tax base for each year is the proportionate portion of the rental fee, that has been revalued by the rate of retail price increase in accordance to the data provided by the Republic Bureau of Statistics. Article 36 If the registered incomes from property and property rights are smaller than the average monthly earnings, the public revenue authorities shall determine the feasible income through comparison of rental fees of similar sites leased under approximately equal conditions. Other Types of Income Article 37 Additional incomes refer to other types of income earned by the taxpayer that are not subject to other taxation and are not tax exempt under this Law. The incomes referred to under paragraph 1 of this article which are subject to taxation apply to: a) incomes from copyrights and industrial property rights; b) returns to capital; c) capital gains and d) gains from lottery games. a) Income from Copyrights and Industrial Property Rights Article 38 Income from copyrights and industrial property rights refer to compensation earned by the taxpayer through copyrights and industrial property rights. Article 39 The taxpayer of incomes earned from copyrights and industrial property rights is a physical person that earns compensations through copyrights and industrial property rights. The taxpayer of incomes earned from copyrights and industrial property rights is a physical person that is the recipient or bearer of the copyrights and industrial property rights. Article 40 The base for computation of the income tax, under article 38 of this Law, applies to the net income that is estimated by withholding the necessary expenses from the gross earnings. Article 41 In determining the net income from copyrights and industrial property rights, the following expenses are acknowledged: 1) 60% of the gross earnings pertaining to sculptures, tapestries, plastic art, ceramics and glass making; 2) 45% of the gross earnings pertaining to art photography, mural painting and painting in special techniques, frescoes, graphic art, mosaic, intarsia, enamel, intarsiate and enamel objects, costume design, fashion design and textile craftsmanship (woven textiles, printed textiles, etc); 3) 40% of the gross earnings pertaining to paintings, graphic works, industrial design and manufacture of models and molds, small plastics, visual communications, interior architecture and facades, interior design, horticulture, artistic supervision of works in interior and facade architecture, space shaping and horticulture with construction of models and molds, artistic scenery, scientific, expert and publicist works, translations, musical and motion picture works and restoration and conservation works in the field of culture and art; 4) 20% of the gross earnings pertaining to artistic performances (playing musical instruments, singing, recitals), translations (excluding literary translations), movie making and tapestry designs; 5) 25% of the gross earnings pertaining to artistic performances in the field of classical music, ballet, opera and theater and film acting and 6) 30% of the gross earnings pertaining to other types of royalties and work regarding industrial property. Instead of the standardized expenses, the actual expenses will be acknowledged at the taxpayer's request, if documentary proof is provided. Article 42 In determining the net income from sculptures, paintings, graphics, tapestries and other works from the applied arts, earned at exhibitions held outside the taxpayers place of residence, besides the expenses stipulated under article 41 of this Law, the expenses for transportation of the works, the transport expenses as well as the lodging costs during the exhibition, within the rate of the highest per diem costs determined by the appropriate regulations, shall also be deducted. Article 43 The following expenses will be acknowledged in determining the net income from patents and trademarks: 1) taxes and expenses paid for the protection of patents based on a certificate issued by the authorized agency for protection of patents; 2) expenses for the design and technical description of the patent and trademark, that are included in the application requesting protection of the patent and trademark from the authorized agency, according to the certificate of the qualified individual who provided the designs and technical descriptions. The organization registered to represent the authors will estimate the authenticity of these expenses and 3) expenses for the design of the prototype necessary for the testing of the patent, that has been registered and protected. If the prototype is designed by an enterprise or establishment, the producer provides the receipt of the occurred expenses. If the prototype is designed by the inventor at his own expense, the actual costs will be acknowledged while the appropriate organization registered to represent the authors will estimate the authenticity of these expenses. All expenses are to be provided separately and documented by receipts, that are to be presented as evidence to the payer of the income. Article 44 Only the compensations paid to the copyright agency and to the authorized individuals for sale or payment of income will be acknowledged as expenses of the taxpayer who is the recipient or bearer of copyrights. Article 45 In determining the net income, the incomes from copyrights and industrial property rights earned from work created over one year of time, at the taxpayer's request, are divided into as many equal parts as the number of years spent in creating the work, but not exceeding five years. The proportional share of the net income is the base used for computation of the tax for each year. Article 46 The taxpayer who is a resident of the Republic is exempt from income tax for incomes from copyrights and industrial property rights earned by a domestic legal entity or physical person based on the implementation of the industrial property rights. b) Return of Capital Article 47 Return of capital applies the following: 1) dividends and other incomes earned through profit sharing with legal entities and physical persons (excluding dividends earned from banks); 2) interests on loans payable to physical persons and legal entities; 3) interests on bonds or other securities and 4) interest on savings and other deposits and current accounts, except for interests exempt under article 6 item 16 of this Law; Article 48 The taxpayer of an income earned from returns to capital is a physical person, who earns an income stipulated under article 47 of this Law. Article 49 In determining the base of the income tax for returns to capital, the earnings under article 47 paragraph 1 item 1 are specified within the level of the earned amount. The base for computation of income tax under article 47 paragraph 1 item 2, is the interest that would have been received from fixed term deposits for the same term. The net income under article 47 paragraph 1 item 3 is the difference between the amount of the total interest and the computed amount of the retail price growth rate in the respective period. c) Capital Gains Article 50 Capital gains applies to income earned by the taxpayer through sales of securities, profit shares in enterprises and real estate, as a difference between their selling price and the revalued purchase value on the day of the sale. If the difference under paragraph 1 of this article is negative, then capital loss is achieved. The purchase value is revalued in accordance with the accounting regulations. Article 51 The taxpayer of an income earned from capital gains is a physical person who earns an income stipulated under article 50 paragraph 1 of this Law. Article 52 Short-term capital gains earned through sales of securities, held in the taxpayer's portfolio under 12 months, are fully included in the tax base. Long-term capital gains earned through sales of securities, held in the taxpayer's portfolio 12 months and over, are included in the tax base within 50% of the difference. Capital gains earned through sales of enterprise shares are included in the tax base within 50% of the difference. In determining the base for computation of tax on capital gains from sales of real estate, besides the gains, the revalued value of the investments, the investment maintenance expenses and the paid real estate tax are also taken into consideration. Article 53 The long-term capital loss from sales of securities is offset with the capital gains under article 52 paragraphs 1, 2 and 3. If capital loss occurs following the offset under paragraph 1 of this article, the surplus is transferred to upcoming capital gains in the next three years. d) Gains from Lottery Games Article 54 The taxpayer of an income earned from lottery games is a physical person who has earned gains from the mentioned games. Each single gain earned from lottery games represents the tax base. If the gains from lottery games consist of objects, the market value of the objects at the time of the gain will be considered as the tax base. Article 55 If the single gain does not exceed the amount of the average monthly net salary earned in the Republic, the gains from lottery games will be tax exempt. If the single amount of the gain exceeds the amount stipulated under paragraph 1 of this article, the tax is computed for the full amount of the gain. PART FOUR AUTHORIZATION, COMPUTATION AND COLLECTION OF PERSONAL INCOME TAX Article 56 The provisions of the law for public administrative procedures will be enforced in the proceedings for authorization, computation and collection of the personal income tax, unless otherwise stipulated by this Law. Article 57 The public revenue authority administers the authorization and collection of the income tax, unless otherwise stipulated by this Law. The public revenue authority determines the income based on the data provided in the taxpayers tax return, the taxpayers business records, the official figures obtained by the authorities through control, based on other data and evidence obtained through the proceedings for determining the tax. Article 58 The public revenue authority maintains the register of income taxpayers containing relevant data in determining the tax. Article 59 The taxpayers of income under article 29 paragraph 1 of this Law and the taxpayers of income from agricultural activities, who are taxed on the actual income, are obliged to maintain business records indicating all business alterations as stipulated by this Law. Taxpayers of income under article 29 paragraph 2 of this Law are obliged to maintain business records indicating all the business alterations. Taxpayers of income from business and professional activities who pay taxes in lump sum are obliged to maintain business records. Article 60 In addition to maintaining business records, taxpayers under article 59 paragraph 1 of this Law are obliged to issue an invoice for each turnover or to register the turnover in a cash register. The Minister of Finance is empowered to impose maintenance of supplementary evidence for particular activities. Article 61 Taxpayers under article 59 paragraph 1 of this Law maintain business records by the system of double-entry or single-entry book-keeping in accordance with the law on accounting. Business records by the system of single-entry book-keeping apply to the following: 1) cash book; 2) transfer account book; 3) book of debtors and creditors; 4) book of fixed assets; 5) book of commodities and goods. Article 62 Taxpayers are obliged to maintain business records and other files efficiently, promptly and precisely. Efficient, prompt and precise maintenance of business records applies to the following: 1) if the taxpayers entire business operations can be ratified, classifying the business changes separately in chronological order in gross amount without offsetting; 2) if the revenue entry is done on a daily basis or latest by the following day, and the cost entry is done within seven days of their occurrence; 3) if the entry of each business change of assets, incomes and working expenses is supported by credible book-keeping documentation and 4) if an inventory of the assets, goods on stock, finished products, semifinished products, cash, debts and claims is conducted at the beginning and at the end of the year, and if the status is registered in the business records. Article 63 Business records are closed after the conclusion of the business year when all changes in business have been registered. Article 64 The taxpayer is obliged to keep all business records, files and other documents on the business premises. If the maintenance of business records is assigned to a registered financial/book-keeping service, the business records and documentation are to be kept on the premises of that service. Article 65 The Minister of Finance enforces further regulations regarding the content of the business records, the maintenance procedure and the accounting of the financial result. Article 66 Business records, files and other documentation are kept for a minimum of five years from the final date of the business year they refer to, unless otherwise stipulated by law. Article 67 Taxpayers under article 59 paragraphs 1 and 2 of this Law are to compose an annual tax balance. The Minister of Finance enforces further regulations regarding the content of the tax balance and the procedure of its construction. Filing a Tax Return Article 68 The income taxpayer is obliged to file an annual tax return for the earned income, unless otherwise stipulated by this Law. The public revenue authority summons the taxpayers by public notice to file a tax return by December 31st each year. Article 69 The taxpayer is obliged to file an annual tax return for the earned income based on personal income from employment, pension and disability pension, no later than the end of February the following year, unless income is earned from other sources. The taxpayer who pays a tax advance based on a decision of the public revenue authority is also obliged to file an advance payment tax return no later than the end of February for the taxable year, unless otherwise stipulated by this Law. Article 70 The taxpayer, who during the year earns an income solely from agricultural activities taxable by cadastral income, is not obliged to file an annual tax return. Article 71 The civilian, who during the year starts to earn an income from independent activities or through other means, that under this Law are subject to income tax, is obliged to file an advance payment tax return to the public revenue authority within 15 days from the date the activity commenced. In addition to the advance payment tax return, the civilian is also obliged to submit a written statement regarding related activities previously conducted inside or outside the community. Article 72 The Minister of Finance enforces the form, content and procedures regarding the completion of the annual and the advance payment tax returns. Article 73 The taxpayer is obliged to file an annual tax return for the purpose of determining the income tax to the public revenue authorities for the territory of his place of residence. The taxpayer is obliged to file an advance payment tax return: 1) to the public revenue authority for personal incomes from business and professional activities on the territory where he/she is registered to conduct the activity, or if he/she is not registered, on the territory where the activity is conducted; 2) to the public revenue authority for incomes from property and property rights on the territory where the property is located; and 3) to the public revenue authority for capital gains and other incomes that are not subject to advance payment of tax after deduction on the territory of the taxpayer's place of residence. Article 74 The taxpayer non-resident only files an advance payment tax return for each earned income, for which an advance payment of the tax is anticipated, based on a decision of the public revenue authority. The advance payment tax return under paragraph 1 of this article is filed to the public revenue authority on the territory where the taxpayer earns the income. The effected advance payment of income tax under paragraph 1 of this article as well as effected advance payment of tax after deduction under article 16 of this Law will be regarded as final payment of tax. Computation of Advance Payment of Income Tax in the Course of the Year a) Advance Payment of Tax after Deduction Article 75 The determining and payment of the advance on income tax after deduction is administered for the following types of income: 1) personal incomes from employment, pensions and disability pensions; 2) personal incomes from professional and business activities; 3) incomes from copyrights and industrial property rights; 4) returns to capital; 5) incomes from property and property rights is the income payer maintains business records and 6) gains from lottery games. Article 76 The advance payment of the income tax under article 75 of this Law is computed by the employer for each taxpayer and for each single payment of income. The advance payment of the income tax under article 75 item 1 of this Law is computed on the tax base under article 15 paragraph 1 items 1, 2 and 5 of this Law. The advance payment of the incomes under article 14 item 10 of this Law is computed according to the tax base under article 15 paragraph 1 item 3 of this Law with the applied rate of 23%. The advance payment of the income tax under article 75 item 2 of this Law is computed on the tax base under article 30 of this Law. The Minister of Finance enforces further regulations regarding the payment procedure of advance on tax. Article 77 The employer under article 76 of this Law is obliged with each payment to provide a copy to the taxpayer of the tax advance computation and the paid contributions under article 11 of this Law, as well as cumulative data after the expiration of the year, latest by February 15 the following year, for the fully paid advance. The employer is obliged to file an annual report to the public revenue authority of the computed and paid taxes and contributions after deduction. Article 78 The advance payment of income tax for earnings from copyrights and industrial property rights is computed at a rate of 23%. The tax under paragraph 1 of this article is an advance payment by disposition, except for incomes under paragraph 3 of this article. Incomes earned from written works - literary, scientific, specialist, publications, studies, reviews, etc., incomes from theatrical works, incomes from artistic works (paintings, sculptures, etc.) and works from the field of architecture and cinematography are taxable at the rate under paragraph 1 of this article and the computed and paid tax after deduction will be regarded as final payment of taxation. Incomes earned on the above basis are not included in the tax base of the annual income tax. Article 79 The advance payment of income tax for incomes from capital returns is computed for each earned income on the tax base under article 49 of this Law at the rate of 23%. Article 80 When the payer of the income maintains business records, the advance payment of income tax for income earned from property and property rights is computed on the tax base according to article 34 of this Law at the rate of 23%. Article 81 The advance payment of the income tax for gains from lottery games is computed on the tax base under article 54 of this Law at the rate of 23%, and the computed and paid tax after deduction will be regarded as final payment of taxation. Incomes earned on the above basis are not included in the tax base of the annual income tax. b) Advance Payment of Tax by Decision Article 82 Advance payment of income tax, by decision of the public revenue authority, is paid on the following incomes: 1) incomes from agricultural activity; 2) capital gains and 3) other incomes that are not subject to advance payment of tax after deduction. Article 83 Advance payment of income tax for incomes earned from agricultural activities are determined by decision of the public revenue authority: 1) based on data from the land register and other information relevant in determining the tax liability and 2) based on data from the tax return, the tax balance, business records and the information relevant in determining the tax liability, if the taxpayer is taxed on the actual income. Taxation under paragraph 1 item 1 of this article is computed with the implementation of the rates under article 12 of this Law. The advance payment effected under paragraph 1 item 1 of this article, will be regarded as final payment of tax. Article 84 Advance payment of income tax for capital gains is determined by decision of the public revenue authority based on the data from the tax return, as stipulated under article 52 of this Law, at the rate of 23%. Article 85 Advance payment of income tax for incomes that are not taxable after deduction is determined by decision of the public revenue authority, based on the data from the tax return, the standards under article 36 of this Law and according to other information relevant in determining the tax liability. Article 86 If the requirements in determining the advance payment of the income tax are considerably changed, the taxpayer can request revision of the advance payment, that is, the public revenue authority can determine revised advance payment concurring to the altered circumstances. Computation of the Annual Income Tax Article 87 The annual income tax is determined by decision of the public revenue authority based on the data from the tax return, business records and other information relevant in determining the tax liability. Article 88 The taxpayer of taxes from business, professional and agricultural activities, who is obliged to maintain business records in accordance with this Law, is required to draw the income through a transfer account with the holder of the payment operations. Article 89 If the taxpayer does not file a tax return after a public notice or if the business records can not serve as the base for determining the tax liability, the tax will be determined as follows: 1) based on the official figures of the earned income and of the operating expenses of the taxpayer, that are at the disposal of the public revenue authority; 2) by comparison with taxpayers of equal or similar vocations through comparative elements particularly the place where the activity is performed, the professional qualifications, age, equipment, number of employees, variety of products and services as well as other circumstances and facts which are relevant in earning the income (survey of the turnover, etc); 3) by comparison with the average net salaries of the employees of legal entities of equal or similar vocations, who perform the activity under comparably equal conditions and 4) based on expert findings and opinions. Article 90 The decision of the public revenue authority that determines the annual income tax under article 87 of this Law and the decision for advance payment of taxes under article 82 of this Law, primarily include: 1) the name, surname, address and registration number of the taxpayer; 2) the type of taxation; 3) the tax base; 4) the tax rate; 5) the determined reductions and exemptions; 6) the determined tax amount; 7) the number of the account to which the tax is paid according to the decision and the terms of payment; 8) forewarning of the legal repercussion of untimely tax payment; and 9) forewarning of the right to legal redress based on the decision of the determined tax liability. Under paragraph 1 of this article, the public revenue authority is obliged to bring a decision latest within 60 days from the date of receipt of the tax return. The public revenue authority is obliged to bring a decision determining the advance payment of the income tax from agricultural activities, latest by April 30 for the taxable year. COMPLAINTS Article 91 A complaint can be filed with the public revenue administration, against the decision of the public revenue authority for tax determination, within 15 days from the date of receipt of the decision. A complaint can be filed with the public revenue authority that brought the decision. Article 92 The public revenue authority that brought the decision is obliged to submit the complaint with all documents to the public revenue administration, latest within 15 days from the date of receipt of the complaint. Article 93 The complaint does not adjourn collection of the determined tax, unless otherwise stipulated by this Law. The public revenue authority that brought the decision can defer collection of tax in justified cases until a decision on the complaint has been brought, in which case is obliged to notify the public revenue administration. Renewal of Procedures Article 94 The public revenue authority that brought the decision for determination of tax, by which the tax procedure ceases, may renew the procedure if: 1) the tax return, by which the tax is determined, has been filed based on business records that are later discovered not to be maintained orderly, promptly and exactly; 2) the tax return, by which the tax is determined, contains incorrect data that does not correspond to status of the business records; 3) the taxpayer has not declared all sources of income, on the basis of which the tax liability of the taxpayer is determined under the provisions of this Law.; 4) the taxpayer has not been granted tax reductions and exemptions, based on incorrect information and evidence provided by taxpayer; and 5) there are grounds for renewal of the procedure under the Law on common administrative procedure. Renewal of the procedure under paragraph 1 and 2 of this article can be done within a period of five years from the enforcement of the decision that has determined the tax liability. Collection of Tax a) Collection and Advance Payment of Tax Article 95 The payer of personal incomes and other incomes on which advance payment of tax is paid after deduction, is obliged to pay the withheld tax with every single payment. The institution handling the transfer account is compelled not to permit payment of personal incomes and other incomes under paragraph 1 of this article, unless a tax payment order is not submitted simultaneously. After deduction, taxes are computed and paid at the rates valid on the day of payment of the personal income, that is, the revenues. Article 96 The taxpayer who earns personal incomes from abroad, as well as the taxpayer who earns personal incomes from diplomatic and consular representative offices of foreign states, through the representatives and officers of such envoys that are granted diplomatic immunity, is obliged within a period of seven days from that date of receipt of personal income to determine and pay the tax under article 76 paragraph 2 of this Law, unless the tax is determined and paid by the employer. Article 97 Taxes determined by decision of the public revenue authority will be paid: 1) for incomes from agricultural activities, payable to the cadastral income - quarterly in equal installments and 2) for capital gains and other incomes earned periodically, within 30 days from the date of determining the tax liability. Article 98 The taxpayer of income tax on personal incomes from business and professional activities, tax on incomes from property and property rights, will pay the tax through monthly advance payments. Article 99 The advance payments on taxes under article 97 paragraph 1 item 1 are paid on the following dates: for the I quarter by February 15, for the II quarter by May 15, for the III quarter by August 15 and for the IV quarter by November 15. Article 100 Until the tax obligation is determined based on the annual salary plus any annual lump sums, the taxpayer is obliged to make an advance payment according to the rates used the previous year. If the taxpayers incomes increase or decrease notably, the public revenue authority based on the audit of the business records, information on the taxpayers income provided by the government agencies, enterprises and other legal entities regarding delivered goods and rendered services, and based on other credible data, will bring a decision for increased or decreased advance payment of tax. The taxpayer of tax on personal income from business and professional activities shall compute and pay the advance payment of tax for each expired month during the payment of personal income, latest within 15 days following the end of the month, for which the taxpayer is obliged to submit a monthly tax estimate to the public revenue authority. Article 101 Quarterly paid taxes are due for payment at the middle of each quarter. Until the decision on taxes under paragraph 1 of this article is presented, the taxpayer pays a temporary advance that corresponds to the tax level from the previous period. b) Collection of Annual Income Tax Article 102 The taxpayer of income tax is obliged to pay the difference between the effected advance payment and the annual tax amount, within 30 days from the date of determining the decision on tax liability. Article 103 The taxpayer will pay a 2% daily interest for each overdue day on the tax amounts that have not been settled within the regulated period. Forced Collection Article 104 Tax will be collected by force from the taxpayer, who does not pay the due tax within the regulated period. Article 105 Forced collection of taxes is implemented based on the decision for forced collection. The decision for forced collection is handed in person to the taxpayer. The decision for forced collection includes: the amount of the due tax, interests and fines on tax violations, the property of the taxpayer from which forced collection will be made, a remark that the taxpayer will bear the expenses for forced collection. Article 106 Before undertaking forced collection of tax, the public revenue authority is obliged to issue a written notice to the taxpayer for payment of due tax within eight days from the date of receipt of the notice. Article 107 The taxpayer will bear expenses arisen from the forced collection procedure as follows: - 4% of the primary debt and interest on conducting inventory and - 5% of the primary debt and interest on sales. In addition to the expenses under paragraph 1 of this article, the taxpayer will also bear expenses for each engagement of the public revenue authority officer regarding inventory and sales. The amount of these expenses is determined by the public revenue authority. The taxpayer will bear other expenses (storage and transport expenses of objects, etc.) in their actual amount. Appraisers and witnesses will be compensated by the hour at the expense of the taxpayer. The compensation amount is determined by the public revenue authority. Article 108 Forced collection of taxes is carried out by a tax executor, who is an official of the public revenue authority. Article 109 Forced collection involves inventory followed by evaluation and sale of property. Article 110 Forced collection of taxes, interests, operating costs and fines for tax violation by civilians has priority over other obligations of the tax debtor and over individual claims. Article 111 Forced collection of taxes is executed from the entire property, incomes and claims of the tax debtor, excluding the following: 1) clothing, shoes, bedding and kitchenware essential to the taxpayer and members of his family, and most necessary furniture; 2) scientific and specialist books and textbooks belonging to family members; 3) scholarships belonging to pupils and students; 4) children’s allowance and other incomes from social welfare; 5) two thirds of the net personal income and incomes from social insurance; and 6) incomes from legal alimony. Article 112 The inventory of moveable property is conducted in the presence of the taxpayer, that is, adult family members. Article 113 If the tax amount, which is collected by force, can not be fully compensated from movable property, the forced collection procedure of real estate is executed by the court at the proposal of the public revenue authority. Article 114 The inventory and the evaluation of objects are carried out simultaneously. As a rule, the evaluation is carried out by an official of the public revenue authority, and in case of need, other persons can be summoned for evaluation. At the request of the taxpayer, the public revenue authority is obliged to summon an appraiser, but is not compelled to accept the individual proposed by the taxpayer. Article 115 Inventory and confiscation of movable property owing to forced collection of the liability can not be carried out by night, on Sunday and during religious and national holidays. Article 116 If the taxpayer refuses to open the premises for the purpose of inventory and evaluation, the official of the public revenue authority is authorized to open the locked premises. If it is assumed that movable property suitable for inventory has been hidden with the taxpayer or with another person, the official will demand its return. If they do not act accordingly, a search in the presence of two witnesses will be conducted. The undertaken activities of the previous paragraphs of this article and the persons present are to be listed in the minutes relating to the inventory. Article 117 If the person present at the inventory claims his right over the listed movable property, or if the taxpayer states that those possessions belong to other persons, it will be ascertained in the minutes relating to the inventory. In cases under paragraph 1 of this article, the public revenue authority is obliged to notify the individual of the inventory of those possessions and of their right to press charges within eight days from the day of the notification. If the individual does not provide evidence relating to pressed charges within the stated period, the forced collection procedure will continue with the presumption that no objections are raised. If the individual under paragraph 1 of this article was present during the inventory, he/she will be informed verbally and this will be verified in the minutes. By presenting evidence of pressed charges, the sale of the listed possessions, for which the charges were brought, will be postponed until the settlement of the dispute during which the property is to be tended by the tax debtor. Under paragraph 4 of this article, the tax debtor is obliged to keep the property in an unchanged state until settlement of the dispute pertaining to the pressed charges. Article 118 If it is determined that the complainant is not the rightful owner after charges have been pressed, and if the tax debtor sells, destroys or damages the property contained in the minutes under article 117 of this Law, criminal charges will be brought to the empowered public prosecutor, and in order to provide collection of the debt, a new inventory and evaluation of the movable property will be made without delay and without passing a special decision on forced collection. Article 119 A complaint against the decision on forced collection and against particular actions in the forced collection procedure (inventory, evaluation, sale, etc.) can be lodged within eight days from the submission of the decision, that is, from the enforcement of particular activities. In the complaint, the taxpayer may not feature circumstances that have already been emphasized in the procedure of determining the liability. The procedure under paragraph 1 of this article implies urgent action. Article 120 The official of the public revenue authority formulates the minutes for the conducted inventory and evaluation of the movable property, which is to include all the information and details of the inventory and primarily: 1) the name, surname, home address and business address of the tax debtor and information on other persons participating in the inventory and evaluation; 2) a statement that the decision on forced collection has been submitted to the tax debtor; 3) a remark that the tax debtor has been summoned to pay the due tax before administering the inventory and that he has not acted accordingly; 4) the time and the place of the conducted inventory; 5) the amounts of the tax, interest and expenses for which the inventory is conducted; 6) the name and description of the listed movable property; 7) the single estimated values of the listed movable property; 8) the tax debtor's remarks on actions in the procedure of inventory and property evaluation and 9) the signatures of the official conducting the inventory, the witnesses, the appraiser and of the tax debtor and a member of his family. Article 121 A copy of the minutes pertaining to the inventory is given to the tax debtor or to the present member of his family. The statement of the tax debtor or of other persons regarding property ownership, which is the subject of the inventory, shall be included in the minutes of the inventory. Article 122 The listed movable property will be seized from the taxpayer during the inventory. By exception, the listed movable property can be left with the taxpayer for tending. Article 123 Confiscated money, securities, jewelry and other valuables are seized from the tax debtor and he is issued certificate. Public Sale Article 124 Forced sale is conducted through public auction. The confiscated movable possessions, whose free sale is prohibited, will be dealt with according to the sales regulations of those possessions. Article 125 Public auction is arranged though an advertisement containing: 1) the name, surname and address of the tax debtor; 2) the time and place of the public auction and 3) a list of the possessions that will be displayed for auction, with descriptions and marking of the estimated value of the property. If the listed property can not be sold as stipulated under article 124 paragraph 1, the sale will be made by way of direct agreement with the buyer - a legal entity or physical person. Article 126 Public auction is applied when a minimum of two bidders are listed. The tax debtor, a member of his family, the debtor's representative and officials of the public revenue authority can not attend the public auction. Article 127 Confiscated movable possessions are sold in public, starting from the price determined from the inventory. If none of the bidders quote the price determined for public auction, the possessions will be sold at a lower price, which can not be less than half of the value estimated by the starting price. If half of the estimated value can not be achieved for some of the confiscated possessions during the first auction, a second public auction will be scheduled, during which possessions will be sold regardless of the achieved price. Article 128 If the listed possessions can not be sold at the second public auction, the public revenue authority will bring a decision to conduct the sale through a special commission they are to determine. Article 129 The public auction will be suspended when the amount from sold movable possessions covers the debt, interest and procedural expenses and the remaining possessions will be returned to the tax debtor. Article 130 If the amount from the sold possessions exceeds that of the debt, the interest and procedural expenses, the difference will be returned to the tax debtor. Article 131 For the purpose of collecting the debt, the public revenue authority can bring a decision prohibiting the transfer of the taxpayer's personal income and other payments to his transfer account, by which the debtor, that is, the payer of the personal income are directed to effect payment in favor of the tax debt. The tax debtor and his debtors can file a complaint to the public revenue administration against the decision under paragraph 1 of this article, within eight days from the issuing date of the decision. The complaint does not retain the enforcement of the decision. Article 132 If it is suspected that the taxpayer will obstruct payment of the overdue tax amounts, the public revenue authority can bring a decision to determine the measures for obtaining payment. The measures for obtaining payment include inventory of movable property, prohibition of control over the taxpayers claims, confiscation of movable possessions and forewarning of mortgage rights to real estate. The taxpayer can file a complaint to the public revenue administration against the decision under paragraph 1 of this article, within eight days from the date of receipt of the decision. Article 133 From the amount collected by force, the obligations are settled in the following order: 1) forced collection expenses; 2) interests; 3) fines; and 4) overdue tax. Guarantees Article 134 The payer of income insures collection of advance payment of taxes paid after deduction. Article 135 Collection of advance payment of taxes from agricultural activities, business and professional activities, from copyrights and industrial property rights, returns to capital, property and property rights and from capital gains is guarantied by the taxpayer and the adult family members living in the family at the time of the tax liability, with their property. Article 136 If the taxpayer's property has been sold by legal action in favor of another person for the purpose of evading payment of tax, the public revenue authority can repudiate such legal action in court, if the buyer had been aware of the taxpayers intention. Article 137 The taxpayer, who is to sell machines, equipment and other items used in performing the activity or the business premises in full, is previously obliged to resolve his obligations for tax payment. If the new owner assumes the property under paragraph 1 of this article, and if the due tax has not been paid, he is to provide mutual guarantee of tax collection with the taxpayer, within the value of the assumed property. Article 138 If several individuals earn incomes through a mutually performed activity, the forced collection of tax, that pertains to a single taxpayer, can be conducted from the complete property used in performing the mutual activity. Article 139 A person who rents or offers his residential or business premises free of charge to the proprietor of a traveling entertainment group or organizers of amusement shows, is mutually responsible with the taxpayer of all liabilities concerning the presented performance. Article 140 If the taxpayer deceases before the level of the tax liability has been determined, the tax liability will pass on to the successors. The determined liability will be collected from the successors, not exceeding the value of the inherited property. Refunding of Excess or Incorrectly Paid Tax Article 141 The taxpayer has the right to refund excess or incorrectly paid tax, interest and forced collection expenses. The public revenue authority decides on the refunding of the tax under paragraph 1 of this article, by request of the taxpayer. If the taxpayer does not file a request for refunding of excess or incorrectly paid amounts, those amounts will be computed in the subsequent tax payment. Article 142 The right to determine income tax terminates five years after the expiration of the taxable year. The right to collect tax and the right to collect expenses of forced collection terminate five years after the expiration of the collectable year. The right of the taxpayer to refund incorrectly or excess paid tax amounts, interest and forced collection expenses, terminates five years after the expiration of the year in which the payments were made. Article 143 After each suspension of the termination course, a new course of termination will commence. The right to determine, collect and refund, in any case, terminates after ten years from the expiration of the year in which the tax was determined, collected, that is, in which the amounts had been paid. PART FIVE PENALTY CLAUSES Article 144 The taxpayer will be fined from three to fifteen salaries for violation in the following instances: 1) if the land lease has not been submitted to the competent authority in the set term (article 19 paragraph 3); 2) if the termination of the granted exemption has not been declared in the set term (article 22 paragraph 3); 3) if business records are not maintained or if they are maintained carelessly and inaccurately (articles 59 paragraphs 1 and 2, 61 and 62); 4) if a bill (invoice) has not been issued for each turnover or if the turnover has not been registered in the cash register (article 60); 5) if business records, files and other documents are not kept on the business premises (article 64); 6) if business records, files and other documentation are not kept for a minimum of five years (article 66); 7) if the tax balance has not been made, that is, if it has not been made within the set term and according to the determined procedure (article 67); 8) if a tax return is not filed within the set term (articles 68, 9) if incomes are not drawn through a transfer account with the holders of payment operations (article 88); 10) if the tax has not been computed and paid on personal incomes from abroad (article 96); 11) if the inventory and evaluation of property is prevented (article 116) and 12) if property has not been kept in an unchanged state (article 117). In addition to the fine for violation under items 3 and 8 paragraph 1 of this article, a protective measure of dispossession of the working permit from three months up to one year will be pronounced against the perpetrator. A protective measure of dispossession of the working permit from three months up to one year will be pronounced against the taxpayer, who has been fined at least three times in the course of the year for violations under paragraph 1 of this article. Article 145 A legal entity will be fined from 40 to 100 salaries for violations in the following instances: 1) if tax has not been computed and transferred to the appropriate account (article 76 and 95); 2) if a copy of the tax advance computation has not been issued with each payment (article 77); 3) if payment of delivered goods and rendered services is not effected through the taxpayers account (article 88) and 4) if it is not proceeded according to the decision for transfer prohibition of the taxpayer's personal income and other payments to his transfer account (article 131). The person in charge of the legal entity will also be fined from three to fifteen salaries for violations under paragraph 1 of this article. Article 146 The person in charge at the public revenue authority will be fined from one to ten salaries for violations in the following instances: 1) if a public notice has not been placed for filing of the tax return (article 68 paragraph 2); 2) if a decision has not been brought within the set term (article 90 paragraphs 2 and 3); 3) if the complaint has not been submitted to the second-instance organ within the set term (article 92) and 4) if interest has not been computed (article 103). Article 147 The taxpayer, who on the basis of the business records, bills for delivered goods and rendered services, which he is obliged to register or in some other way determine declaration of salary, i.e., a smaller income than the actual amount, or that income has not been declared, and if the tax amount pertaining to the undeclared salary, i.e., income, is not subject to criminal charges for tax evasion, will be charged for violation with a penalty twenty times the amount of the tax pertaining to less declared income. Article 148 The public revenue authority conducts the violation procedure pertaining to violation of the provisions of this Law and to the regulations brought on the basis of this Law and brings the violations decision, unless otherwise stipulated by this Law. PART SIX TRANSITIONAL AND CONCLUDING PROVISIONS Article 149 The provisions from article 1 to 105 and from article 134 to 262 (not including the provisions under articles 140, 148 paragraph 2, 153 and 154) in the law on citizens’ taxes (Official Gazette of SRM No. 12/87, 50/87, 7/88, 51/88, 7/89, 18/89, 46/89, 4/90, 21/91 and Official Gazette of the Republic of Macedonia No. 5/92 and 4/93) and the law on the citizens’ tax rates, without provisions under articles 6-c and 6-d (Official Gazette of SRM No. 50/82, 38/83, 3/85, 16/85 44/85, 46/86, 44/87, 50/87, 7/88, 28/88, 42/88, 51/88, 46/89, 4/90, 15/90, 23/90, 30/90, 47/90, 21/91 and Official Gazette of the Republic of Macedonia No. 38/91, 24/92 and 17/93) terminate on the date this Law enters into force. Article 150 This Law enters into force on the date of publication in the Official Gazette of the Republic of Macedonia and will be enforced as of January 1, 1994.
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Pitanja i odgovori - prijava poreza na dohodak Što se prema Zakonu o porezu na dohodak smatra dohotkom fizičkih osoba koji podliježe oporezivanju odnosno na koji se plaća poreza na dohodak? Prema Zakonu o porezu na dohodak, koji je stupio na snagu i primjenjuje se od 1. siječnja 2005. godine, oporezivim dohotkom dakle dohotkom koji podliježe plaćanju poreza na dohodak smatraju se: - dohodak od nesamostalnog rada (plaća, mirovina), -dohodak od samostalne djelatnosti (obrtničke djelatnosti, djelatnosti slobodnog zanimanja i ostale djelatnosti od kojih se dohodak utvrđuje na temelju propisanih poslovnih knjiga), - dohodak od imovine i imovinskih prava (najamnina, zakupnina, vremenski ograničeni ustup autorskih prava, prava industrijskog vlasništva i drugih imovinskih prava, otuđenje nekretnina i imovinskih prava), - dohodak od kapitala (primici po osnovi kamata, izuzimanja imovine i korištenja usluga od strane članova trgovačkih društava, dodjela ili opcijska kupnja vlastitih dionica, dividende i udjeli u dobiti na temelju udjela koji su ostvareni u razdoblju od 1. siječnja 2001. do 31. prosinca 2004. godine, a isplaćuju se od 1. siječnja 2005.), - dohodak od osiguranja (primici u visini uplaćenih i porezno priznatih premija životnog osiguranja sa obilježjem štednje i dobrovoljnoga mirovinskog osiguranja), - drugi dohodak (utvrđuje se od oporezivih primitaka koji se ne smatraju primicima određenim po osnovi nesamostalnog rada, samostalne djelatnosti, imovine i imovinskih prava, kapitala i osiguranja i to osobito od: primitaka od djelatnosti članova skupština i nadzornih odbora trgovačkih društava, upravnih odbora, upravnih vijeća i drugih njima odgovarajućih tijela drugih pravnih osoba, članova povjerenstava i odbora koje imaju ta tijela i sudaca porotnika koji nemaju svojstvo djelatnika u sudu, autorskih naknada isplaćenih prema posebnom zakonu kojim se uređuju autorska i srodna prava, primitaka po osnovi djelatnosti športaša, primitaka od djelatnosti trgovačkih putnika, agenta, akvizitera, športskih sudaca i delegata, tumača, prevoditelja, turističkih djelatnika, konzultanata, sudskih vještaka te druge slične djelatnosti, nagrada učenicima za vrijeme praktičnog rada i naukovanja u dijelu razlike iznad 1.600,00 kuna mjesečno, primitaka učenika i studenata na redovnom školovanju za rad preko učeničkih i studentskih udruga prema posebnim propisima u dijelu razlike iznad 50.000,00 kuna godišnje, stipendija učenicima i studentima za redovno školovanje na srednjim, višim i visokim školama i fakultetima u dijelu razlike iznad ukupno 1.600,00 kuna mjesečno, stipendija studenata za izvrsna postignuća u znanju i u ocjenama na sveučilištima u tuzemstvu u dijelu razlike iznad 4.000,00 kuna mjesečno, športskih stipendija koje se prema posebnim propisima isplaćuju športašima za njihovo športsko usavršavanje u dijelu razlike iznad ukupno 1.600,00 kuna mjesečno i drugih oporezivih primitaka od kojih se utvrđuje drugi dohodak). Da li se na pojedine primitke porez na dohodak ipak ne plaća? Zakonom su propisani primici koji se ne smatraju dohotkom i primici na koje se ne plaća porez na dohodak primjerice: obiteljske mirovine koje djeca ostvaruju nakon smrti roditelja prema Zakonu o mirovinskom osiguranju i Zakonu o pravima hrvatskih branitelja iz Domovinskog rata i članova njihove obitelji, primici po posebnim propisima i to: potpore zbog zbrinjavanja ratnih invalida i članova obitelji poginulih hrvatskih branitelja iz Domovinskog rata, socijalne potpore, doplatak za djecu i novčani primici za opremu novorođenog djeteta, primici osoba s invaliditetom, osim plaća i mirovina, potpore zbog uništenja i oštećenja imovine zbog elementarnih nepogoda. Nadalje, porez na dohodak ne plaća se na: primitke učenika i studenata na redovnom školovanju za rad preko učeničkih i studentskih udruga, do 50.000,00 kuna godišnje, stipendije učenicima i studentima za redovno školovanje na srednjim, višim i visokim školama i fakultetima, ukupno do 1.600,00 kuna mjesečno, stipendije studenata za izvrsna postignuća u znanju i u ocjenama na sveučilištima u tuzemstvu do 4.000,00 kuna mjesečno, stipendije studenata za redovno školovanje na višim i visokim školama i fakultetima i poslijediplomanata te poslijedoktoranata za koje su sredstva planirana u državnom proračunu Republike Hrvatske, športske stipendije športašima za njihovo športsko usavršavanje do ukupno 1.600,00 kuna mjesečno, sindikalne socijalne pomoći koje se iz sredstava sindikalne članarine isplaćuju članovima sindikata i drugo. Dakle, iz navedenog je razvidno da se porez na dohodak ne plaća na sve ostvarene primitke u tijeku godine, već da sukladno Zakonu, pojedini primici ne podliježu oporezivanju odnosno oslobođeni su od plaćanja poreza na dohodak. Koje bi se novine u oporezivanju dohotka mogle istaknuti, posebice u dijelu poreznih olakšica, temeljem Zakona o porezu na dohodak koji se primjenjuje od 1. siječnja 2005.? Osnovni osobni odbitak odnosno neoporezivi dio dohotka povećan je u 2005. godini na 1.600,00 kuna mjesečno. Osobni odbitak umirovljenika određen je u visini mirovine, a najviše do 3.000,00 kuna mjesečno. Povećani su i neoporezivi iznosi dohotka za uzdržavane članove uže obitelji i djecu, primjerice za uzdržavanog člana uže obitelji i prvo dijete iznosi 800,00 kuna mjesečno, za drugo dijete 1.120,00 kuna mjesečno, za treće dijete 1.600,00 kuna mjesečno i za svako daljnje dijete povećava se propisanom progresivnom metodom. Za vlastitu invalidnost poreznog obveznika te invalidnost njegovih uzdržavanih članova uže obitelji i djece povećan je neoporezivi dio dohotka na 480,00 kuna mjesečno te je uveden novi neoporezivi dio dohotka u visini 1.600,00 kuna mjesečno za porezne obveznike i članove njihove uže obitelji i djecu kojima je utvrđena invalidnost/ tjelesno oštećenje po jednoj osnovi 100% i/ili imaju po osnovi invalidnosti/ tjelesnog oštećenja, prema posebnim propisima, pravo na tuđu pomoć i njegu. Zakon je do danas doživio jednu izmjenu te je Zakonom o izmjeni Zakona o porezu na dohodak (Narodne novine, broj 73/08) od 1. srpnja 2008. povećan iznos osnovnog osobnog odbitka na 1.800,00 kuna mjesečno, a osobnog odbitka umirovljenika na 3.200,00 kuna mjesečno. Time se od 1. srpnja 2008. povećavaju i neoporezivi dijelovi osobnog odbitka za uzdržavane članove uže obitelji (900,00 kuna mjesečno), uzdržavanu djecu (za prvo dijete 900,00 kuna mjesečno, za drugo dijete 1.260,00 kuna mjesečno, za treće dijete 1.800,00 kuna mjesečno i za svako daljnje dijete propisanom progresivnom metodom) i za invalidnost/tjelesno oštećenje (540,00 kuna mjesečno, odnosno 1.800,00 kuna mjesečno za invalidnost/ tjelesno oštećenje po jednoj osnovi 100% i/ili ako po osnovi invalidnosti/ tjelesnog oštećenja, prema posebnim propisima, imaju pravo na tuđu pomoć i njegu). Osobni odbitak umirovljenika povećan je s najviše do 3.000,00 kuna mjesečno na najviše do 3.200,00 kuna mjesečno. Nadalje, važno je naglasiti da porezni obveznik dio osobnog odbitka za zdravstvene usluge, stambene potrebe (kupnju ili gradnju prvog stambenog prostora, održavanje postojećeg stambenog prostora i/ili plaćenu slobodnu ugovorenu najamninu) te izdatke za uplaćene porezno priznate premije životnog osiguranja s obilježjem štednje, dopunskog i dodatnog te dobrovoljnog mirovinskog osiguranja, može koristiti u ukupnom iznosu najviše do 12.000,00 kuna godišnje. Koje se novine mogu istaknuti vezano uz izmjenu Pravilnika o porezu na dohodak, a osobito u dijelu koji se odnosi na isprave koje je potrebno dostaviti uz godišnju poreznu prijavu? Prema članku 5., 6. i 7. Pravilnika o izmjenama i dopunama Pravilnika o porezu na dohodak (Narodne novine broj 146/09) porezni obveznik nije obvezan godišnjoj poreznoj prijavi priložiti isprave iz članka 58. stavka 10. točke 1. podtočke 1.1., 1.3., 1.4. i 1.5. i točke 2. podtočke 2.1., 2.2., 2.4. i 2.5., isprave iz članka 59. stavka 7. točke 1., 2., 3. i 5., te isprave iz članka 60. stavka 2. točke 1. Pravilnika o porezu na dohodak, ako je iste porezni obveznik već dostavio Poreznoj upravi odnosno u tom slučaju porezni obveznik nije obvezan priložiti preslik predugovora odnosno ugovora o kupnji stambenog prostora, pisanu izjavu poreznog obveznika da će se u kupljeni stambeni prostor trajno useliti ako je stambeni prostor u izgradnji, preslik osobne iskaznice u svrhu prebivališta odnosno adrese stanovanja u kupljenom stambenom prostoru za koji se traži priznavanje dijela osobnog odbitka, pisana izjava poreznog obveznika i njegovog bračnog druga da u trenutku kupnje i do trenutka kupnje/gradnje stambenog prostora, nemaju/nisu imali u vlasništvu/suvlasništvu stambeni prostor u tuzemstvu i inozemstvu i da se radi o kupnji prvog stambenog prostora, preslik ugovora o namjenskom stambenom kreditu ako se kupnja, gradnja ili održavanje financira sredstvima tog kredita, preslik građevinske dozvole odnosno akta na temelju kojeg se može graditi i izjava o vremenu početka gradnje stambenog prostora, preslik ugovora zaključenog s registriranim izvođačem radova, dokaz o vlasništvu stambenog prostora poreznog obveznika i/ili njegovog bračnog druga, dokaz o prebivalištu u stambenom prostoru za koji porezni obveznik koristi dio osobnog odbitka za održavanje - preslik osobne iskaznice u svrhu prebivališta odnosno adrese stanovanja, pisana izjava poreznog obveznika da trajno boravi u stambenom prostoru za koji zahtjeva dio osobnog odbitka za održavanje odnosno presliku ugovora o najmu. Iznimno, Porezna uprava može iz opravdanih razloga zatražiti od poreznog obveznika isprave kojima se dokazuje pravo na korištenje osobnog odbitka neovisno o tome što su te isprave već dostavljene Poreznoj upravi. Nadalje, porezni obveznici za koje je Hrvatski zavod za zdravstveno osiguranje Poreznoj upravi dostavio podatke o uplaćenim premijama dopunskog zdravstvenog osiguranja u roku propisanom za podnošenje godišnje porezne prijave, nisu obvezni uz godišnju poreznu prijavu priložiti potvrdu Hrvatskog zavoda za zdravstveno osiguranje o uplaćenim premijama dopunskog zdravstvenog osiguranja, uz uvjet da Hrvatski zavod za zdravstveno osiguranje omogući poreznim obveznicima dostupnost podataka o uplaćenim premijama dopunskog zdravstvenog osiguranja u roku propisanom za podnošenje godišnje porezne prijave. Napominje se da porezni obveznici godišnju poreznu prijavu za 2009. podnose s iskazanim osobnim identifikacijskim brojem (OIB). Koliko iznosi osobni odbitak odnosno neoporezivi dio dohotka za porezne obveznike koji imaju prebivalište i borave na područjima posebne državne skrbi i brdsko - planinskim područjima? Porezni obveznici koji imaju prebivalište i borave na područjima posebne državne skrbi i brdsko - planinskim područjima imaju pravo na uvećani osnovni osobni odbitak i to: 3.840,00 kuna mjesečno za porezne obveznike koji imaju prebivalište i borave na područjima posebne državne skrbi prve skupine, 3.200,00 kuna mjesečno za porezne obveznike koji imaju prebivalište i borave na područjima posebne državne skrbi druge skupine i 2.400,00 kuna mjesečno za porezne obveznike koji imaju prebivalište i borave na područjima posebne državne skrbi treće skupine i brdsko - planinskim područjima propisanim posebnim propisima. Za uzdržavane članove uže obitelji i djecu te njihovu možebitnu invalidnost/tjelesno oštećenje, neoporezivi dio dohotka poreznog obveznika izračunava se primjenom propisanih faktora od uvećanog osnovnog osobnog odbitka propisanog za pojedino područje ovisno o skupini, pod uvjetom da ti uzdržavani članovi uže obitelji i djeca imaju prebivalište i borave na područjima posebne državne skrbi i brdsko - planinskim područjima. Primjerice porezni obveznik koji ima prebivalište i boravi na području posebne državne skrbi druge skupine (primjerice u Gradu Gospiću) i uzdržava jedno dijete koje isto ima prebivalište i boravi u Gradu Gospiću, ima pravo na osobni odbitak u iznosu od 4.800,00 kuna mjesečno (osobni odbitak poreznog obveznika koji uzdržava jedno dijete, ako i on i dijete imaju prebivalište i borave izvan područja posebne državne skrbi i brdsko - planinskih područja primjerice u Gradu Zagrebu ili Gradu Varaždinu i slično, osobni odbitak u ovom primjeru iznosi 2.700,00 kuna mjesečno). Na koji način i pod kojim uvjetima porezni obveznici mogu koristiti porezne olakšice po osnovi izdataka za uplaćene porezno priznate premije osiguranja i osobni odbitak? Izdatke za uplaćene premije životnog osiguranja s obilježjem štednje, dopunskog i dodatnog zdravstvenog osiguranja i dobrovoljnog mirovinskog osiguranja, porezni obveznik rezident može koristiti u tijeku godine ako ostvaruje plaću ili mirovinu (dohodak od nesamostalnog rada) i to najviše do 1.000,00 kuna mjesečno, a taj izdatak može koristiti i umanjenjem oporezivih primitaka za koje je podnio godišnju poreznu prijavu (na temelju potvrde osiguravatelja o uplaćenim premijama osiguranja u tijeku poreznog razdoblja koju prilaže uz svoju godišnju poreznu prijavu, a najviše do 12.000,00 kuna godišnje ukupno s dijelovima osobnog odbitka za zdravstvene usluge i stambene potrebe). Nadalje, porezni obveznik rezident koji ostvaruje plaću ili mirovinu može u tijeku godine koristiti osnovni osobni odbitak za sebe (1.800,00 kuna mjesečno ako se radi o osobi koja ostvaruje plaću, odnosno u visini mirovine a najviše do 3.200,00 kuna mjesečno ako se radi o umirovljeniku) i dijelove osobnog odbitka za: svoju možebitnu invalidnost /tjelesno oštećenje, uzdržavane članove uže obitelji i djecu te njihovu možebitnu invalidnost /tjelesno oštećenje, u visini koja se izračunava primjenom propisanih faktora (primjerice faktor 0,5 za prvo dijete i uzdržavanog člana obitelji) od 1.800,00 kuna mjesečno i to isključivo na temelju podataka iz porezne kartice - Obrasca PK koju besplatno izdaje ispostava Porezne uprave nadležna prema mjestu prebivališta /uobičajenog boravišta poreznog obveznika i koju je porezni obveznik dostavio svojemu poslodavcu. Uvećani osobni odbitak propisan za porezne obveznike koji imaju prebivalište i borave na područjima posebne državne skrbi i brdsko - planinskim područjima kao i dijelove osobnog odbitka za zdravstvene usluge, stambene potrebe i dana darovanja, porezni obveznik može koristiti u godišnjem obračunu poreza na dohodak na temelju podnesene godišnje porezne prijave. Tko se u smislu poreznih propisa smatra uzdržavanim članovima uže obitelji i uzdržavanom djecom te osobama s invaliditetom i pod kojim uvjetom porezni obveznik može koristiti dio osobnog odbitka odnosno neoporezivog dijela dohotka po osnovi njihovog uzdržavanja? U smislu poreznih propisa, uzdržavanim članovima uže obitelji i uzdržavanom djecom smatraju se fizičke osobe (djeca koju roditelji, skrbnici, usvojitelji, poočimi i pomajke uzdržavaju, uzdržavani članovi uže obitelji: bračni drug poreznog obveznika, roditelji poreznog obveznika i roditelji njegovoga bračnog druga, preci i potomci u izravnoj liniji, maćehe odnosno očusi koje punoljetno pastorče uzdržava, bivši bračni drugovi za koje porezni obveznik plaća alimentaciju, punoljetne osobe kojima je porezni obveznik imenovan skrbnikom prema posebnom zakonu), čiji oporezivi primici, primici na koje se ne plaća porez i drugi primici koji se u smislu Zakona ne smatraju dohotkom, ne prelaze iznos od 10.800,00 kuna na godišnjoj razini. Iznimno, pri utvrđivanju prava na osobni odbitak za uzdržavane članove uže obitelji i djecu ne uzimaju se u obzir (dakle u godišnji cenzus do 10.800,00 kuna) primici prema posebnim propisima po osnovi socijalnih potpora, doplatka za djecu, primitaka za opremu novorođenog djeteta i obiteljskih mirovina (kao i obiteljskih invalidnina) djece nakon smrti roditelja. Tko je i u kojem roku obvezan podnijeti godišnju poreznu prijavu za 2009.? Godišnju prijavu poreza na dohodak za 2009. godinu porezni obveznik podnosi nadležnoj ispostavi Porezne uprave prema svojem prebivalištu /uobičajenom boravištu i to najkasnije do 1. ožujka 2010. godine. Međutim nisu svi porezni obveznici za ostvareni dohodak u 2009. godini obvezni podnijeti godišnju poreznu prijavu. Godišnju poreznu prijavu za 2009. godinu obvezno podnosi: - porezni obveznik ako je u 2009. godini ostvario dohodak od nesamostalnog rada (plaću/ mirovinu) kod dva ili više poslodavca istodobno i/ili, - porezni obveznik ako je u 2009. godini ostvario dohodak od samostalne djelatnosti (obrtnička djelatnost, djelatnost slobodnih zanimanja, djelatnost poljoprivrede i šumarstva i ostale djelatnosti) od kojih se dohodak utvrđuje na temelju propisanih poslovnih knjiga, i/ili - porezni obveznik rezident ako je oporezivi dohodak u 2009. godini ostvario izravno iz inozemstva (napominjem da se navedeno ne odnosi na mirovine rezidenata ostvarene u inozemstvu, obzirom da iste ne podliježu oporezivanju u Republici Hrvatskoj), i/ili - porezni obveznik ako je Porezna uprava zatražila da naknadno plati porez na dohodak, i/ili - ako poslodavac, isplatitelj primitka ili sam porezni obveznik nije obračunao, obustavio i uplatio predujam poreza na dohodak i prirez porezu na dohodak. - rezident član posade broda u međunarodnoj plovidbi koji je po osnovi rada na brodu ostvario dohodak od nesamostalnog rada, bez obzira na broj dana provedenih na brodu. Posebno je važno naglasiti da porezni obveznik koji je obvezan podnijeti godišnju poreznu prijavu, obvezan je u godišnjoj poreznoj prijavi iskazati ukupno ostvareni dohodak u poreznom razdoblju. Iznimno član posade broda koji je rezident i čiji ostvareni primici po osnovi nesamostalnog rada na brodu u međunarodnoj plovidbi ne podliježu, u skladu s Pomorskim zakonikom, obvezi poreza na dohodak od nesamostalnog rada (ako je ispunio uvjet ukupnog broja dana plovidbe 183 i više dana), nije obvezan u godišnjoj poreznoj prijavi iskazati ukupno ostvareni dohodak iz ostalih izvora, osim ako u skladu s člankom 39. Zakona, ima obvezu podnošenja godišnje porezne prijave. No ako u godišnjoj poreznoj prijavi iskaže dohodak iz ostalih izvora, onda je obvezan iskazati ukupno ostvareni dohodak u poreznom razdoblju, osim dohotka koji ne podliježe oporezivanju. Tko nije obvezan podnijeti godišnju prijavu poreza na dohodak za 2009.? Godišnju poreznu prijavu nije obvezan podnijeti porezni obveznik, ako je u 2009. godini ostvario: - dohodak od nesamostalnog rada (plaću/mirovinu) samo kod jednog tuzemnog poslodavca ili više tuzemnih poslodavaca, ali ne istodobno, i/ili - dohodak od imovine i imovinskih prava koji se ne utvrđuje se na temelju propisanih poslovnih knjiga, i/ili - dohodak od kapitala, i/ili - dohodak od osiguranja, i/ili - drugi dohodak, a pod uvjetom da nije obvezan podnijeti godišnju poreznu prijavu za dohodak za koji je propisano obvezno podnošenje godišnje porezne prijave. Međutim, porezni obveznik koji nije obvezan podnijeti godišnju poreznu prijavu, može istu podnijeti po osnovi ostvarenog dohotka radi ostvarivanja određenih prava primjerice na korištenje izdataka po osnovi uplaćenih premija životnog osiguranja s obilježjem štednje, dopunskog i dodatnog zdravstvenog osiguranja i dobrovoljnog mirovinskog osiguranja, korištenje osobnog odbitka i dr. Važno je reći da ako porezni obveznik podnese godišnju poreznu prijavu radi ostvarivanja određenih prava, obvezan je u godišnjoj poreznoj prijavi iskazati ukupno ostvareni dohodak u poreznom razdoblju. Primjeri: a) Porezni obveznik rezident ostvario je u tijeku 2009. godine: - plaću u radnom odnosu (dohodak od nesamostalnog rada) od jednog tuzemnog poslodavca, - dohodak od imovine ostvaren izdavanjem u zakup poslovnog prostora u tuzemstvu koji utvrđuje na temelju poslovnih knjiga kao dohodak od samostalne djelatnosti, - dohodak od kapitala u tuzemstvu. Porezni obveznik obvezan je podnijeti godišnju poreznu prijavu za 2009. godinu i to za ukupno ostvareni dohodak po svim izvorima dakle i po osnovi nesamostalnog rada, imovine i kapitala. Obveza podnošenja godišnje porezne prijave, pod uvjetom da su predujmovi poreza na dohodak od nesamostalnog rada (plaće) i dohotka od kapitala obračunani i plaćeni u skladu s Zakonom, proizlazi iz dohotka od imovine koji porezni obveznik utvrđuje na način propisan za samostalnu djelatnost na temelju propisanih poslovnih knjiga. b) Porezni obveznik rezident ostvario je u tijeku 2009. godine: - mirovinu (dohodak od nesamostalnog rada) od jednog tuzemnog isplatitelja, - drugi dohodak po osnovi primjerice autorske naknade za autorsko djelo u tuzemstvu, - dohodak od imovine ostvaren u tuzemstvu izdavanjem u najam stambenog prostora koji ne utvrđuje na temelju poslovnih knjiga. Porezni obveznik nije obvezan podnijeti godišnju poreznu prijavu za 2009. godinu. Međutim, ako želi podnijeti godišnju poreznu prijavu radi ostvarivanja određenih prava primjerice prava na dio osobnog odbitka za zdravstvene potrebe, u godišnjoj poreznoj prijavi obvezan je iskazati ukupno ostvareni dohodak u tijeku poreznog razdoblja prema izvorima dohotka dakle i dohodak od nesamostalnog rada (mirovinu), drugi dohodak i dohodak od imovine. Posebno ističemo da u slučaju kada ne postoji obveza podnošenja godišnje porezne prijave, svaki porezni obveznik treba sam utvrditi i izračunati hoće li podnošenjem godišnje porezne prijave imati i ostvariti pravo na povrat poreza odnosno svaki slučaj potrebno je razmatrati posebno uključujući sve parametre potrebne za pravilan izračun godišnjeg poreza. Posebice ovo napominjemo zbog toga što se predujam poreza na dohodak od drugog dohotka u tijeku godine plaća po stopi 25%, a godišnji porez na dohodak po podnesenoj godišnjoj poreznoj prijavi obračunava se i plaća primjenom poreznih stopa 15%, 25%, 35% i 45% ovisno o visini porezne osnovice. Koje su porezne stope i porezni razredi za obračun godišnjeg poreza na dohodak ? Godišnji porez na dohodak utvrđuje se prema godišnjoj poreznoj osnovici, a od utvrđenoga godišnjeg poreza odbijaju se iznosi plaćenog predujma poreza po svim iskazanim oporezivim dohocima te utvrđuje razlika za uplatu ili povrat poreza. Godišnji porez na dohodak obračunava se po stopi od 15% od godišnje porezne osnovice do 43.200,00 kuna, po stopi od 25% na razliku godišnje porezne osnovice od 43.200,00 kn do 108.000,00 kn odnosno na idućih 64.800,00 kn, po stopi od 35% na razliku godišnje porezne osnovice od 108.000,00 kn do 302.400,00 kn odnosno na idućih 194.400,00 kn i po stopi od 45% na iznos porezne osnovice iznad 302.400,00 kn. Obveznicima poreza na dohodak porez se utvrđuje poreznim rješenjem. Porez na dohodak po godišnjoj poreznoj prijavi plaća se u roku od 15 dana od dana dostave rješenja poreznom obvezniku, a ako je porezni obveznik tijekom poreznog razdoblja platio veći predujam od poreza na dohodak utvrđenog rješenjem, više plaćeni porez vraća se poreznom obvezniku. Potrebno je skrenuti pozornost da Porezna uprava neće izvršiti povrat preplaćenog poreza ako je utvrdila da porezni obveznik ima dospjelih, a neplaćenih poreza ili drugih javnih davanja koje naplaćuje. Na koji se način obračunava i plaća poreza na dohodak od autorskih naknada? Autorske naknade koje se ne ostvaruju u radnom odnosu smatraju se primitkom od kojeg se utvrđuje drugi dohodak. Predujam poreza na dohodak obračunava, obustavlja i uplaćuje isplatitelj autorske naknade na način da primitak umanji za 30% porezno priznatog paušalnog izdatka (obveze doprinosa za obvezna osiguranja po osnovi autorskih naknada nema, sukladno posebnom zakonu) te obračuna i uplati na propisani uplatni račun predujam poreza na dohodak po stopi 25% i možebitni prirez porezu na dohodak. Napominjem da se pri obračunu i uplati predujma poreza na dohodak od drugog dohotka, priznaju izdaci u visini 30% ostvarenih primitaka fizičkim osobama po osnovi autorskih naknada isplaćenih prema posebnom zakonu kojim se uređuju autorska i srodna prava uključujući i naknade za isporučeno umjetničko djelo osobama koje obavljaju umjetničku i kulturnu djelatnost. Za korištenje porezno priznatih izdataka u visini 30% po osnovi autorskih naknada bitno je, kao što je i prethodno navedeno, da se radi o autorskim naknadama u skladu s posebnim propisom odnosno Zakonom u autorskom pravu i srodnim pravima. Dakle, isplatitelj primitka kao i isporučitelj autorskog djela obvezni su nedvojbeno utvrditi te vjerodostojnim ispravama (primjerice ugovor o autorskom djelu i drugo) potkrijepiti, da se, sukladno posebnom propisu, radi o isplati autorske naknade za primjerice isporučeno autorsko djelo pri čemu se priznaju paušalni izdaci u visini 30% pri utvrđivanju predujma poreza. Isto tako važno je napomenuti da se paušalni izdaci u propisanoj visini 30% kao i dodatnih 25% neoporezivog autorskog honorara za umjetničko djelo, priznaju pri obračunu i uplati predujma poreza na dohodak, ali ne i po godišnjoj poreznoj prijavi ako nisu priznati u tijeku poreznog razdoblja pri plaćanju predujma poreza. Koliko je godišnjih poreznih prijava podneseno za 2008. godinu? Za 2008. godinu podneseno je 1.090.574 prijava poreza na dohodak. Gdje porezni obveznici mogu dobiti detaljnije informacije u svezi podnošenja godišnje prijave poreza na dohodak za 2009. godinu? Porezni obveznici podrobnije informacije u svezi podnošenja i popunjavanja godišnje prijave poreza na dohodak za 2009. godinu mogu naći na internet stranicama Porezne uprave web-adresa: www.porezna-uprava.hr, www.oib.hr, a podrobnije informacije mogu se dobiti i u Kontaktnom centru Porezne uprave, na besplatne brojeve telefona: 0800-10-01 ili 0800-66-99-33 (od 9-15 sati radnim danom) te u ispostavama Porezne uprave nadležnim prema mjestu prebivališta/ uobičajenog boravišta poreznih obveznika.