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Broj 11 / Issue 11  |  31. srpanj 2009. / 31 July 2009

 

Usvojeni amandmani na posebni porez na primitke rezidenata

Hrvatski Sabor je u petak, 31. srpnja 2009. godine usvojio amandmane koje je predložila hrvatska Vlada slijedom svoje sjednice u četvrtak, 30. srpnja 2009. godine na predloženi Zakon o posebnom porezu na plaće, mirovine i druge primitke kao što je najavljeno u našim Poreznim novostima od 25. srpnja 2009. godine.

Prema konačnom tekstu Zakona o posebnom porezu na plaće, mirovine i druge primitke koji možete naći na sljedećem linku, posebni porez se plaća na:

  • Primitke od nesamostalnog rada

  • Isplaćene mirovine

  • Drugi dohodak[1]

  • Dividende i udjele u dobiti isplaćene fizičkim i pravnim osobama.

Prije same primjene, usvojeni zakon treba biti objavljen u Narodnim novinama što se očekuje tijekom današnjeg ili sutrašnjeg dana.

Na sljedećem linku nalazi se više informacija o usvojenom zakonu: Porezne novosti – Srpanj 2009. Broj 3.

 

Uputa za provedbu novih poreznih zakona

Obavještavamo Vas da je Porezna uprava objavila uputu za provedbu svih novih poreznih zakona koju možete pogledati putem slijedećeg linka.  Porezna uprava je također najavila da će uspostaviti “helpdesk telefon” za sva pitanja vezana uz provedbu novih zakona.


Za sve detaljne informacije slobodno kontaktirajte Paula Suchara, Partnera u Odjelu poreznog i poslovnog savjetovanja ili Anitu Juzbašić, Managera u Odjelu poreznog savjetovanja.


[1] Prema članku 32. i 33. Zakona o porezu na dohodak, uključujući primitke članova skupština, športaša, slobodnih zanimanja, autorskih naknada, itd.

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Adopted amendments to special tax on receipts of residents

In its session of Friday, 31 July 2009, the Croatian Parliament has adopted the amendments proposed by the Croatian Government following its session of Thursday, 30 July 2009 to the proposed Law on special tax on salaries, pensions and other receipts, as outlined in our Tax Alert of 25 July 2009.

According to the final adopted Law on special tax on salaries, pensions and other receipts which is available on the following link, special tax applies on:

  • Employment income

  • Pensions

  • Other income[2]

  • Dividends and shares in profit paid out to physical and legal persons.

Before the adopted new tax law becomes effective, the law needs to be published in the Official Gazette which is expected during the day today or tomorrow.

Please find more details on the adopted tax law on the following link: Tax Alert – July 2009 No. 3.

 

Instructions for applications of new tax laws

We would hereby like to inform you that the Croatian Tax Authorities have issued instructions for application of the new tax laws in Croatian language which you can view from following link.  Also, the Croatian Tax Authorities have announced that they would be establishing a „helpdesk telephone service“ for all queries in relation to the application of new tax laws.

For additional detailed information please contact Paul Suchar, Partner, Taxation and Regulatory Services or Anita Juzbašić, Manager, Taxation Services.


[2] As defined in Article 32 and 33 of the Personal Income Tax Law, including receipts by management board members, freelancers, sportsmen, royalties, etc.

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U ovom broju /
In this issue

 

Usvojeni amandmani na posebni porez na primitke rezidenata

Uputa za provedbu novih poreznih zakona

Adopted amendments to special tax on receipts of residents

Instructions for the aplications of the new tax laws


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