http___www.investingradacac.ba_poslovno-okruzenje_procedure_1.xml
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Types of companies In accordance with the Companies Law of the Federation of Bosnia and Herzegovina ("Official Gazette of BiH" No. 81/15; hereinafter: the Act), companies can be established in the following forms: - company with unlimited liability - limited partnership - a limited liability company - joint stock company Company with unlimited liability is a company with at least two persons who are jointly and severally liable for the obligations of the company (Article 76 of the Law); founded by a contract, and the role of the members may be in cash, goods, rights or services . A limited partnership is a company in which one or more members is liable for obligations of the company, jointly and severally with their entire property (general partner), and one or more members are responsible for the company's obligations only up to the amount of their investments registered in the register of companies (limited partners) (Article 94 of the Law ). It is established by the contract. Affairs of a limited partnership are managed by a general partner and a limited partner has the right to inspect the books and documents of the company and the annual financial report. Joint Stock Company is a company whose core capital is divided into shares (Art. 105 of the Law). They can be opened and closed. The open joint-stock companies are those companies whose shares are issued through a public offering of shares issued in accordance with the Law on Securities Market) and which meets one of the following criteria: if it is about banks or insurance companies, or to have a core capital of at least the amount of 4.000.000,00 BAM and at least 40 shareholders. It is established by an agreement on the establishment. A limited liability company is a company which is established by one or more legal entities or natural persons in order to perform certain activities under the joint company by entering the share of pre-agreed core capital (Art. 302 of the Law). A member of the company ,with its share, is responsible for the obligations of the company. How to establish a company? - Compile the first founding document - Founding Act may be in the form of the decision (if there is one founder) or in the form of the contract (if there are several founders). Each founding act has its obligatory parts. Founding document is compiled by the notary or other authorized person. In the Founding Act, the following information is included: what is the amount of seed capital, who is the founder / founders, who is the director, what is the name (company) and a form of company, what is the abbreviated name of the company, what are the activities that will be carried out and where is the office of the company. These are also the essential elements of the founding act, and in the same way other issues can be edited. - To pay the first start-up capital - the minimum start-upcapital in the Act for joint-stock company (50,000.00 BAM, while the nominal value of shares may not be less than 1.00 BAM), and the limited liability company is 1.000,00 BAM (value of each partner will be less than 100.00 BAM). The minimum capital shall be paid to the transient account of one of the banks in B&H and remain on the account of company . - Registration in court - Registration is done by Municipal Court in Tuzla, Department registry for the registration of legal entities. To submit to the court registration (form), Founding Act, proof of payment of the capital, proof of payment of court fees and fees for advertisement in the Official Gazette, Certificate of Tax Administration of no debt, certified signature of the authorized representative (by the notary) and statement of the director on the acceptance of duties (made and certified by notary). - Making of the seal - After registration it is necessary to make a mark in the authorized stamp-maker - Obtaining statistical, ID number and code of activity - After completing the registration, it is necessary to register the company in the Department of Statistics. Then it is necessary to apply for ID number and information on the classification of the activity code to tax administration. - Opening the transaction account in the bank - to open a permanent account in a bank, it is necessary to provide the following documents: Decision on registration, decision on ID number, identity card and certified signatures of persons authorized for payment. Notwithstanding, if you registered a company for foreign trade, it is necessary, with all of the above mentioned, to submit a certificate of registry and customs number. Additional steps necessary for the legitimate performance of registered activities - Registration of company and employees in Tax Administration - for registration following documents are required: Decision on registration, decision on ID number and a completed application form. - Fiscalization - Submit the application and pay the amount of approx. 700 BAM. - A declaration on the fulfillment of technical conditions is submitted to the competent authority for inspection for the start of operations, or a notice of commencement of activities and fulfilling the conditions of technical equipment, work safety, protection and improvement of environment and other conditions prescribed for performing activities - If the plan is that the company achieves annual revenue of more than 50,000 BAM, then you need to enter he company in the Register of payers of indirect taxes. - If the plan is that the company carries out foreign trade and as such is registered, it is necessary to submit an application for a customs number from the Customs Administration. - In the case of the establishment of joint-stock company, the registration with the competent municipal court must be accompanied by the approval of the Securities Commission in the FB&H on registration of issuers, as well as the decision to issue shares containing the total amount at which the shares are issued, class, number and nominal value of each share.
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Oblici privrednih društava U skladu sa Zakonom o privrednim društvima Federacije BIH („Službene novine F BiH“ broj: 81/15; dalje: Zakon), privredna društva mogu biti osnovana u sljedećim oblicima: - društvo sa neograničenom solidarnom odgovornošću (DNO) - komanditno društvo (KD) - društvo sa ograničenom odgovornošću (DOO) - dioničarsko društvo (DD) Društvo sa neograničenom solidarnom odgovornošću je društvo najmanje dva lica koja su neograničeno solidarno odgovorna za obaveze društva (član 76. Zakona); osniva se ugovorom, a ulozi članova mogu biti u novcu, stvarima, pravima i izvršenim usligama. Komanditno društvo je društvo u kojem jedan ili više članova odgovara za obaveze društva neograničeno solidarno cjelokupnom svojom imovinom (komplementari), a jedan ili više članova odgovara za obaveze društva samo do iznosa njihovih uloga upisanih u registar društva (komanditori) (čl.94. Zakona). Osniva se ugovorom. Poslovima komanditnog društva upravljaju komplementari, a komanditor ima pravo uvida u poslovne knjige i isprave društva i godišnji finansijski izvještaj. Dioničko društvo je društvo čiji je osnovni kapital podijeljen na dionice (čl. 105. Zakona). Mogu biti otvorena i zatvorena. Otvorena dionička društva su ona društva čije su dionice emitovane putem javne ponude dionice emitovane u skladu sa Zakonom o tržištu vrijednosnih papira) i koje ispunjava jedan od slijedećih kriterija: da se radi o bankama ili društvima za osiguranje, odnosno da imaju osnovni kapital najmanje u iznosu od 4.000.000,00 KM i najmanje 40 dioničara. Osniva se ugovorom o osnivanju. Društvo sa ograničenom odgovornošću je društvo u koje osniva jedno ili više pravnih ili fizičkih lica radi obavljanja određene djelatnosti pod zajedničkom firmom unošenjem udjela u unaprijed dogovoren osnovni kapital (čl. 302. Zakona). Za obaveze društva član društva odgovora svojim udjelom. Kako osnovati društvo? - Sastaviti osnivački akt – Osnivački akt može biti u formi odluke (ukoliko je jedan osnivač) ili u formi ugovora (ukoliko je više osnivača). Svaki osnivački akt ima svoje obavezne dijelove. Osnivački akt sastavlja notar ili drugo ovlašteno lice. U osnivački akt se unose slijedeći podaci: koliki je iznos početnog kapitala, ko je osnivač/osnivači, ko je direktor, koji je naziv (firma) i oblik društva, koji je skraćeni naziv društva, koje su djelatnosti koje će društvo vršiti i koje je sjedište društva. Ovo su ujedno i bitni sastojci osnivačkog akta, a istim se mogu urediti i druga pitanja. - Uplatiti osnivački kapital – Minimalni osnivački kapital je propisan Zakonom za d.d. (50.000,00 KM, a nominalna vrijednost dionice ne može biti manja od 1,00 KM), a za d.o.o. je 1.000,00 KM (vrijednost pojedinačnog uloga e može biti manja od 100,00 KM). Minimalni osnivački kapital se uplaćuje na prelazni račun jedne od banaka u BiH i ostaju na računu društva. - Registracija na sudu – Registraciju vrši Općinski sud u Tuzli, Odjeljenje registra za upis pravnih lica. Sudu se predaje prijava (obrazac), Osnivački akt, dokaz o uplati kapitala, dokaz o uplati sudske takse i takse za objavljivanje oglasa u Službenim novinama, Potvrda iz Porezne Uprave o nepostojanju duga, ovjeren potpis lica ovlaštenog za zastupanje (ovjerava Notar) i izjava direktora o prihvatanju dužnosti (sačinjava i ovjerava Notar). - Izrada pečata – Nakon završene registracije potrebno je napraviti pečat u ovlaštenoj pečatoreznici - Dobijanje statističkog, ID broja i šifre djelatnosti – Nakon završene registracije, potrebno je društvo registrovati u Zavodu za statistiku. Zatim jepotrebno Poreznoj upravi podnijeti Zahtjev za dobivanje ID broja i Obavještenja o razvrstavanju na šifru djelatnosti. - Otvaranje transakcijskog računa u banci – Za otvaranje stalnog računa u banci, potrebno je banci dostaviti slijedeće dokumente: Rješenje o registraciji, Rješenje o ID broju, ličnu kartu te ovjeren potpis ovlaštenih osoba za platni promet. Izuzetno, ukoliko ste firmu registrovali za vanjsku trgovinu, potrebno je uz sve navedeno dostaviti i Potvrdu o matičnom i carinskom broju. Dodatni koraci neophodni za zakonito obavljanje registrovane djelatnosti - Prijava firme i radnika u Poreznu Upravu – Za prijavu su potrebni slijedeći dokumenti: Rješenje o registraciji, Rješenje o ID broju i popunjen Formular za prijavu. - Fiskalizacija – Podnosi se zahtjev te se plaća iznos cca. 700 KM. - Nadležnom organu za inspekcijski nadzor podnosi se izjava o ispunjavanju tehničkih uslova za početak vršenja djelatnosti, odnosno obavještenje o početku obavljanja djelatnosti i ispunjavanju uvjeta tehničke opremljenosti, zaštite na radu, zaštite i unapređenja životne sredine i drugih uvjeta propisanih za obavljanje djelatnosti - Ukoliko je plan da godišnje društvo ostvaruje prihod veći od 50.000 KM, onda je potrebno društvo upisati i u Registar obveznika indirektnog poreza. - Ukoliko je plan da društvo vrši i vanjsku trgovinu i kao takvo je registrovano, onda je potrebno podnijeti Zahtjev za dobivanje carinskog broja od strane Carinske Uprave. - Ukoliko se radi o osnivanju dioničkog društva, prilikom registracije kod nadležnog općinskog suda potrebno je priložiti odobrenje Komisije za vrijednosne papire u F BiH o upisu u registar emitenata, kao i odluku o izdavanju dionica koja sadrži ukupan iznos na koji se dionice izdaju, klasu, broj i nominalnu vrijednost svake dionice.