I sada-kraj! Završni proizvod našeg posla su financijska i porezna izvješća za prošlu godinu. Kako će ona izgledati umnogome ovisi i o našem znanju i kreativnim sposobnostima.Granicu dopuštenosti moramo znati prepoznati. Bilančna se kozmetika ne može odigrati prema kriterijima izbora ljepotice.Možemo li raditi bilancu koja će se istodobno svidjeti upravi i vlasnicima? Je li cilj odabrati takve metode obračuna i računovodstvene politike koje su prema našem mišljenju zaista najbolje, ili pak one koje će uprave i većinski vlasnici smatrati najboljima....
Since the beginning of 2007, a new Investment StimulationAct (Official Gazette of Narodne Novine no. 138/06, hereinafter:the Law) is applied, which replaces the Law of the samename of the year of 2000.The new Law can be a little better estimated than the formerone. It is possible now, under certain conditions, to realize fiscal,customs and supporting subsidies for the newly- employedalso with existing companies, while that was possible only fornewly-established companies till the end of the last year.Another essential novelty is that the subsidies cannot berealized for the investments in the domain of trade, tourism,and construction industry, but only for production-processingindustries and technology-developmental centres.The rights acquired up-till-now, according to the former appliedLaw will be applied till the expiry of the period for whichthey were granted.There may certainly appear some vagueness with the applicationof the Law as it contains numerous terminologicaldilemmas from the domain of law and economy.
Autor: Dr. sc. Vlado BRKANIĆ, ovl. rač. i ovl. rev.
Annual financial statements on annual operations are offi cialreports of a company’s management. They contain informationon acquired income, expenses, financial result and on financial and property state of the company as of 31 Decemberof a business year. They are a base for preparing a businessreport on the status of a company. The management entrustsprofessional accountants, who perform accounting operationsduring a year, with preparing fi nancial statements. Prescribedliability of the management is to sign financial statements andto present them to the owners, Government institutions andother users.The article deals especially with: preparing profi t and lossaccount for small entrepreneurs, preparing annual tax declarationfor profi t tax payment, cash flow statement, etc.
Depreciation is a gradual temporal and physical “spending”of fixed intangible and tangible assets, where the spent valueis either computed and included into the value of the productsmade and the services rendered, or it is expressed as a cost of the period which is compensated from the total income. At a year end, final accounting of depreciation is prepared.With it, one starts from tax regulations and IASs, or IFRSs. Depreciationcost which is calculation by a company based on acalculation according to IASs need not correspond to the costwhich is obtained applying the provisions of the Profit Tax Act.The Profit Tax Act namely only prescribes which depreciationcost is tax recognized and that is to be taken into account with preparing tax declaration.
Accounting and book entries of prescribed fees is to bedone at the account of the costs of 2006, i.e. prior to establishing financial results. The question is of final accounts ofthese fees: forest fees, membership fee to tourist communities,monument protection fee, and compensation for exploitedmineral raw materials.During 2006, the obliged subjects paid the mentioned fees and memberships as well as contributions within the advanceamounts established based on final accounts for the year of 2005. With the final accounts for the year of 2006, the actual liability for the year of 2006 will be established and book entered, and then, the difference will be paid if the advanced sum was smaller. If the paid amount was larger, the return of excessively paid amount may be requested or it can be left for thesettlement of the liabilities in the year of 2007. Final accountsshould be prepared on prescribed forms.
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
Prema Zakonu o tržištu vrijednosnih papira (Nar.nov. br., 84/02. čl. 2., t. 6 − dalje: ZTVP) ovlaštena društva označuju brokerska društva i banke, koji su za obavljanje poslova s vrijednosnim papirima dobili dozvolu Povjerenstva. Brokerska društva obavljaju poslove propisane čl. 34. ZTVP-a, a za koje su od Hrvatske agencije za nadzor financijskih usluga (HANFA) dobili dopuštenje te ih upisali kao djelatnosti usudski registar.Osim što obavljaju posredničke usluge kupnjei prodaje vrijednosnih papira za svoje klijente te za njih naplaćuju brokersku proviziju, istim vrijednosnim papirima trguju u svoje ime i za svoj račun...
Primjer:Proračunski korisnik je pri popisu sitnog inventarau uporabi utvrdio manjak telefona. Njegovanabavna vrijednost je 100,00 kn.Njegov otpis je do kraja 2006., prema pravilimaproračunskog korisnika, 40,00 kn.Za nadoknadu manjka postoji nekolikomogućnosti:1) za manjak se ne tereti radnik, niti druga osoba;2) za manjak se tereti fi zička osoba. Svotapotraživanja od fi zičke osobe je različita:a) 60,00 knb) 80,00 knc) 30,00 knKnjiženja su sljedeća:....
Primjer:Proračun je dobio dugoročni zajam u iznosu100,00 kn. Zaračunana kamata iznosi 10,00 kn.Otplaćeno je 90,00 kn glavnice, a 9,00 kn kamata.Dio kamate u svoti od 4,00 kn zaračunan je zatekuću proračunsku godinu, a dio u svoti od 6,00 knse odnosi na sljedeću proračunsku godinu...
Autor: Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
Each organization functions confronted with a risk. There is,e.g. a risk on whether a new product will succeed, whether achange of currency rate in the country of operations is goingto affect the pecuniary infl ow. There are no operations of anorganization without risks. However, the method in which an organizationmanages the risk infl uences greatly the possible effectsof the risk. Some organizations have control mechanismsfor risk management. Some organizations have none.Auditor should get informed of the risks endangering the operationsof an organization and the method in which the managementestablishes and manages them. Risk analysis directlyinfl uences the type and scope of audit operations.
Na svojoj redovitoj mjesečnoj sjednici održanoj 23. i 24. listopada 2006. godine IASB je nastavio rasprave o prezentiranju financijskih izvješća, financijskim instrumentima - instrumentima zaštite od rizika, zajedničkom poslovanju, troškovima posudbe, poslovnim kombinacijama II, osiguranju, računovodstvenim standardima za mala i srednje velika poduzeća, priznavanju prihoda, konceptualnom okviru standarda, amandmanu na MRS 37, konsolidiranim izvješćima, amandmanima na MRS 1, obvezama prema zaposlenicima nakon umirovljenja, te ostalim, uglavnom tehničkim pitanjima. U nastavku se ukratko iznose zaključci o prezentiranju financijskih izvješća i računovodstvenim standardima za mala i srednje velika poduzeća.
By 31 January 2007, employers are obliged to submit a reporton paid out wages and salaries, paid contributions from wages, income tax, and surtax on the IP Form to a competent Tax Administration office with respect to their headquarters.Those to have paid out authors’ fees, remunerations based oncontracts for services, investment income and other income on which they paid tax when paid out, are obliged to inform so theTax Administration Offi ce according to their seats on the formof ID-1. The persons who were paid out the mentioned receiptsshould receive a Confirmation on Paid-out Receipts, income, paid-in contributions, income tax, and surtax in the year of 2006, all on a prescribed form.
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
Value added taxation with the import of goods is prescribed by the art. 2, par. 1 of the VAT Act which prescribes the value added tax to be paid on the deliveries of all types of goods and all the inland entrepreneur’s performed services within his economic or some other activity. When the question is of a goods import and the liability to pay VAT with customs clearing of imported goods, with respect to the applied provisions of the VAT Tax Act and the Customs Act, the question to put is whether tax obligation arises in any case with the import of goods? There is, further, also a legal possibility to postpone the payment of customs tariff and VAT, or whether it is possible to provide for tax exemption according to the provisions of the VAT Act and whether tax exemption is in a direct connection with customs duty exemption.
With the income taxation for the year of 2006, the provisions of the Income Tax Act and Income Tax Regulations are applied and in accordance with that, also the annual tax return should be first submitted according to the provisions of the mentioned regulations.The obligation of submitting annual income tax return or establishing the taxable income for the tax period is defined by the art. 42, par. 1 of the Law and it is to be submitted to the competent branch office of the Tax Administration on the Form of DOH by end of February of the current year for the previous year.In the article, the author mentions the income tax obliged persons from small business and free enterprises, and explains the procedure of preparing the tax return for the yearof 2006.
Autor: Mr. sc. Ljerka MARKOTA, dipl. oec. i ovl. rač.
Donošenje Zakona o ugostiteljskoj djelatnosti (Nar. nov., br. 138/06. od 20. prosinca 2006., koji je stupio na snagu 28. prosinca 2006.) predviđeno je Planom usklađivanja zakonodavstva s pravnom stečevinom Europske unije za 2006.., kao i Strategijom razvoja hrvatskog turizma do 2010. Novosti koji su donesene tim zakonom su sljedeće: radno vrijeme više ne propisuje lokalna samouprava, već je to pitanje jedinstveno uređeno ovim zakonom, više nije potreban voditelj poslovanja, u obavljanju ugostiteljske djelatnosti ugostitelj više nije obvezan primjenjivati Posebne uzance te poslovne običaje u ugostiteljstvu, osim zabrane usluživanja, zabranjeno je i konzumiranje alkoholnih pića maloljetnicima te su za navedenu kontrolu nadležni, osim Državnog inspektorata, i MUP - policijski službenici. Dalje, ugostitelj je obvezan osigurati gosta u svim smještajnim objektima od posljedica nesretnog slučaja. Ugostitelji, a ni pružatelji usluga, u domaćinstvu i seljačkom domaćinstvu više ne trebaju dostaviti na ovjeru cjenik usluga niti normativ, a stranci će moći iznajmljivati sobe, apartmane, kuće za odmor itd. pod određenim uvjetima. O navedenom možete opširnije saznati u ovom članku.
Što uređuje Zakon o ugostiteljskoj djelatnosti
Ugostiteljski objekti i način poslovanja ugostitelja
Minimalni uvjeti za vrstu i uvjeti za kategoriju
Postupak utvrđivanja uvjeta za obavljanje ugostiteljske djelatnosti
Kampiranje
Ugostiteljske usluge u domaćinstvu i seljačkom domaćinstvu
In case of received equity investments from abroad or performedcapital investments aboard, our residents must informon it the Statistical Directorate of the Croatian National Bank.The equity investments which are subject of reporting areunderstood to be all the investments of the non-residents bymeans of which an ownership share is acquired by domesticresident – the legal subject or the investments of the residentsby means of which an ownership share is acquired ina non-resident – the foreign legal person. All the pecuniaryor non-pecuniary transactions between domestic companiesand their branch offi ces abroad, respectively between foreigncompanies and their branch offi ces in Croatia, are besides thesubject-matter of this article.
Obračunske namire, kako ih naziva Zakon o platnomprometu u zemlji (Nar. nov., br. 117/01.) iZakon o deviznom poslovanju (Nar. nov., br. 96/03.i 140/05.), nisu zabranjene Zakonom o deviznomposlovanju. One nisu zabranjene nijednim od provedbenihpropisa tog zakona...
Koja se šifra mora pridružiti zaračunanoj usluzikoja sadržava prema deviznim propisima nekolikovrsta usluga a zaračunana je u jednoj svoti?
Autor: Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
This year, the National Classification of Activities (NKD) will experience a change in its structure for the fi rst time. The reason for the considerable changes is the big revision of StatisticalClassification of Economic Activities in European Community, more familiar to us under the abbreviation of NACE. In order to offer to all the interested an image on the extent of the change, this article presents the actions to follow in order to make the new classification functioning in the Statistical System of the Republic of Croatia.
It is to point out again that the company registered in us as a limited liability company (d.o.o.) obliged to establish and keep certain register in which the “owners of the company”are entered, as the members of a limited liability company are named in every day speech. Such a Register is kept by means of a certain book which is called in the Law the Bookof Business Shares. All the changes during a year connected with the membership in d.o.o. (limited liability company) must be recorded in the Book of Business Shares and informed so, by conclusively 31st January 2007, the competent commercial court in written.
Employment contract can be cancelled by employer and byan employee too. The right to dismissal wage is regulated by collective contracts, employment contract, and company’s enactment and by the Labour Act, while the issue of a tax liability to a dismissal wage is regulated by tax regulations. In what cases an employee has the right to dismissal wage with the termination of employment contracts and when it is subject to tax and when not, is the subject-matter of this article.
The method of contributions and tax from wages and salaries accounting has not been changed as compared with the Provisions of the Income Tax Law, and the Law on Contributionsfor Compulsory Insurances, so that the contributions from and on wages and salaries and the method of establishing income tax and surtax has been left unchanged. According to the provision of the article 3, item 27 of the Law on Contributionsfor Compulsory Insurance, only the bases on which the contributions are calculated in the year of the year of 2007 have been changed. That means that the lowest and the top bases are changed for the payment of pension contribution on monthly and annual levels. How is it reflected on the payroll in the year of 2007, is the subject-mater of this article.
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
Hrvatski sabor je ovogodišnje redovito zasjedanje zaključio 15. prosinca 2006.
Tijekom redovite 23. sjednice raspravio je više od dvadeset zakona i donio niz novih te izmjene i dopune važećih zakona od kojih izdvajamo samo one kojima se u hrvatski pravni sustav uvode bitnije novosti ili izmjene. Doneseni zakoni objavljeni su u Narodnim novinama br. 138/06, i ... / 06.
Zakon o izmjenama i dopunama Zakona o bankama
Zakon o kreditnim unijama
Zakon o izmjenama i dopunama Zakona o tržištu vrijednosnih papira
Zakon o izmjenama i dopunama Zakona o vlasništvu i drugim stvarnim pravima
Zakon o izmjenama i dopunama carinskog zakona
Zakon o sustavu unutarnjih financijskih kontrola u javnom sektoru
