Nakon što su se prije godinu dana „masovno“ smanjili vlastiti izvori financiranja, odnosno bili su isplaćivani zadržani dobitci pred „bijegom“ od poreza na dohodak od kapitala, mnogi poduzetnici sada žele „napuniti“ kapital zadržavanjem dobitka ostvarenog u 2012. S obzirom na mogućnost oslobođenja od plaćanja poreza na dobitak, ako se dobitak namijeni za reinvestiranje, to postaje strašno privlačnim. O tome koje se dvojbe i problemi otvaraju u vezi s tom problematikom, u nastavku članka.
1. Reinvestiranje dobitka i revizija poslovanja 2. Revizija povećanja temeljnog kapitala 3. Slučaj kad je reinvestirani dobitak manji za plaćeni porez – što se unosi u red. br. 28. Obrasca PD 4. Prilozi uz Obrazac PD 5. Priznavanje plaćenog poreza u inozemstvu
Autori: Dr. sc. Đurđica JURIĆ , prof. vis. šk. i ovl. rač. Dr. sc. Vlado BRKANIĆ , prof. vis. šk., ovl. rač. i ovl. rev. Dr. sc. Šime GUZIĆ , viši pred. i ovl. rač.
The author of the article explains the accounting of vine growing and defines the expenses which are to be included into the value of such vineyards, including the further determination of the value of these assets. The article also defines the accounting of production of grapes and wine, which is the result of the production process after picking grapes. The above stated issues are explained in the concrete examples in which the costs of each type of production and their arrangement are defined.
The creditors to whom their debtors have not settled their payments on time have the right to require the payment of the lump-sum compensation. The lump-sum makes up the creditor’s income and the debtor’s expenditure. The author analyzes the issues referring to the collection of the lump-sum compensation and enforcement of the law. The lump-sum compensation is enforceable and may be collected in the distraint procedure. Due to the fact that such a compensation is determined by the law, it cannot be disputed by the debtor in case of the overdue payments of debts. The article stresses the fact that the lump-sum compensation does not subject to VAT payment. The author states some practical advice regarding the contents of the claim for payment of the lump-sum compensation.
Autor: Dr. sc. Vlado BRKANIĆ , prof. vis. šk., ovl. rač. i ovl. rev.
After the submission of tax returns and the preparation of financial reports enterprises should collect all the documents and records prepared in the previous year in order to keep them. Before their destruction all the documents and records are to be categorized and compared with a number of acts and valid regulations, which determine the obligatory periods of keeping business documents in different ways. Due to such a complexity a great attention is to be paid to such issues. The article presents the deadlines which “cover” this diversity according to the criterion of the latest deadline. The enterprises which are value added tax payers should take into consideration the received invoices which are kept in original. If the period of keeping the documents is due to any reason dubitable, the article suggests to keep during a longer period than determined. Important are the activities of the particular company and the regulations referring to business records on such activities, for example: public procurement, mediation in recruitment, trade, etc. The article presents what is to be done with the collected documents, for how long and in which form they are to be kept and what to do with them after the legal period of their keeping expires.
Particular business events do not have a direct impact on the financial result and the value of assets and liabilities in the balance sheet in the moment of their emergence. Regardless of this fact such business events should under certain conditions be recorded and presented in the book-keeping of the budget person as the off-balance records. In the moment of their emergence such business events they do not have all the characteristics of the impact on the positions in the balance sheet neither in the presentation of income and expenditure. However, through their further conduct they may affect the change of the balance sheet positions and finally the business result.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
The non-profit organizations which apply the double-entry book-keeping are obliged to fill in the S-PR-RAS-NPF Form for the accounting period January-March 2013 and submit it to the FINA, only. According to the regulations, the Form is to be prepared and delivered 20 days after the expiration of the accounting period at the latest. Due to the fact that this date is on Saturday, the above stated Form is to be submitted until 22 April 2013. The basis for filling in the Form are the data presented in the accounts of the Ledger. Only a few data presented in the S-PR-RAS-NPF Form are not copied directly from the Ledger. They comprise the statistical data. The preparation of the S-PR-RAS-NPF Form is the same compared to the Form delivered in 2012.
Autor: Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
The freedom of associating is one of the basic civil freedoms and rights confirmed by the Constitution, which is realized as the institute of association. The article analyzes the procedure of establishment and registration of an association, including foreign associations.
This workshop of non-profit accounting presents and explains the recordings of the following: 1. Return of the Received Donation for the Projects and 2. Gifted Long-Term Intangible Assets Which Are Depreciated. Such donations are specific due to the fact that their inclusion into the income is connected to the corresponding expenditures. Upon the return of the received donation for the projects comprising the part for which the income in the accounting period was not recognized, but was recorded as deferred income, only the liabilities for the return are recorded. In the case when the already spent assets are returned, they are recorded as expenditure. If upon the gifted long-term assets, which are depreciated, the expenditures arise, which are closely connected with their putting into operation, they should be credited to the asset value. In such a case it is necessary to determine the amount for which the account of deferred income may not be debited, i.e. the part of the depreciation which does not have the source of gift value. The main substantive regulation used upon recognition of the above stated business events is the Directive on Non-Profit Accounting (Official Gazette no. 10/08 and 07/09).
Autor: Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
A contract on employment may be terminated by either the employer or the employee. The right to a severance payment is determined by the Labour Act and other enactments which regulate employees’ rights. The new Rulebook on Calculation of Salary, Compensation of Salary and Severance Payment, which became effective on 8 November 2012, defines the new contents of the documentation on severance payments. The Act on Income Tax and the Rulebook on Income Tax determine whether the particular severance may be paid without calculating the income tax and sur-tax or such a payment is to be taxed. The article presents the cases of termination of the contract on employment in which the employee has the right to severance payment and when such a payment is taxable i.e. non-taxable.
In the process of pre-accession of the Republic of Croatia to the European Union, the Croatian legislation has been complied with the payment system of the EU i.e. with the Payment Services Directive (PSD). According to this Directive the Croatian National Bank made the Decision on Payment Orders (Official Gazette no. 03/11) and the Decision on Opening Transaction Accounts (Official Gazette no. 03/11 and 23/11), which contain the provisions regarding the contents and ways of filling in payment orders and the way of opening transaction accounts in credit institutions. The article presents the above stated changes, especially those referring to the public payments upon the payment of a personal income.
Autor: Anamarija Miletić , dipl. oec., ACCA i ovl. rev.
After the accession of the Republic of Croatia to the European Union on 1 July 2013 the profit tax system will be changed in the part regarding the withholding tax on the payments of author’s fees, interests and the share in profit i.e. dividends. Such regulations refer to the so-called common system of companies’ taxation according to the EU law, which are obliged to pay the profit tax according to the European Taxation Law. Besides, the changed regulations also comprise the taxation of mergers, acquisitions and divisions of companies, transfer of property and exchange of shares of companies which have headquarters in various EU countries.
The new Act on Tariffs represents the result of compliance of the national tariff legislation in the field of harmonized tariffs with the acquis communaitaire of the European Union, which will become completely enforceable upon the accession of the Republic of Croatia in the EU. The Act on Tariffs incorporated all the institutes of tariff regulations in the EU into the legislation of the Republic of Croatia. The provisions of the Act on Tariffs state the fundamentals of the tariff taxation system of the tariff products, define the system of delayed payment of tariffs, include the provisions on movements of tariff products within the system of delayed payment of tariffs, which have been put on the market among the EU member countries, as well as the obligations arising from such movements between the Republic of Croatia and other member countries. The Act also includes the provisions on the tariff payers and the emergence of tariff liabilities and their due payment, as well as the provisions on the submission of reports on tariffs, etc. The tariff regulations are applied after the customs procedure and putting the goods on the free market, i.e. the tariff procedure begins when a certain product obtains the status of a domestic product. The amounts of tariffs on the particular products are adjusted to the Euro value once a year according to the mean exchange rate of the European Central Bank.
The claim for the renewal of the taxation procedure may be filed to the authority who made the decision on the completion of the procedure. The reasons for the renewal of the taxation procedure may be the new facts or the new evidence, which could have resulted in a different decision, if they had been disclosed in the previous procedure. The deadline for filing the claim for the renewal of the taxation procedure is 30 days and exceptionally up to three years. The new decision may reject the claim or allow the renewal of the taxation procedure. The final decision may refer to retaining the present decision or its cancellation.
The basic legislative enactment of the European Union in the field of VAT taxation is the Directive of the Council 2006/112/EC on the Common Value Added Tax Taxation System. Upon the accession of the Republic of Croatia into the European Union as of 1 July 2013 the taxation of the services rendered by tourist agencies and tour operators will be taxed according to the special taxation procedure of tourist agencies. Such a taxation procedure refers only to the operations of travel agencies when they operate with travellers on their own behalf and use the deliveries of goods and services from other VAT payers. However, such a taxation process cannot be applied when agencies operate as mediators. The article presents the example of taxation of the above stated services in the EU and some verdicts of the European Court on taxation of services provided by tourist agencies.
Njemačko ministarstvo financija u svome mjesečniku Monatsbericht br. 6/12., objavilo je poseban dio pod nazivom „Die wichtigsten Steuern im internationalen Vergleich 2011“. U tom materijalu prikazani su najvažniji porezni podatci (npr. udio poreza u BDP-u, vrste poreza, visina poreznih stopa) za države članice EU i OECD-a. Za potrebe našeg čitateljstva u nastavku se daje prilagođeni prijevod tog materijala. Aktualan je jer sadržava najnovije podatke (stanje 2011.), a posebice zna li se da su suvremeni porezni sustavi zadnju godinu, uslijed svjetske financijske krize, pretrpjeli znatne izmjene i korekcije poreznih stopa. U RRiF-u 12/12. str. 148. objavljen je drugi dio ovog članka.
The profit tax which has not been paid in advance is to be paid on the date of submitting a profit tax return at the latest. If a tax payer paid in 2012 a higher tax amount than determined according to the annual tax return, he/she has the right to the return of the overpaid tax and may use this surplus for settlement of other tax liabilities. The Tax Administration should be informed about such developments in writing. The article stresses the way of controlling the calculation of the profit tax, including the specific procedure of the confirmation of the tax return by the Tax Administration.
Autor: Mr. sc. Mirjana MAHOVIĆ KOMLJENOVIĆ, dipl. oec.
The trading of ownership instruments is not frequent in the Republic of Croatia, being performed rather rarely in companies. The lack of internal controls and the insufficient attention to the evaluation of the financial assets may cause significant mistakes in financial reports in terms of the substantive law. Therefore, a specific emphasis is put on the auditor’s approach upon testing and the complete understanding and application of the requirements according to the International Auditing Standards, the International Financial Reporting Standards and the Croatian Financial Reporting Standards.
The reduced financial framework (long-term financial plan of EU for the period from 2014 to 2020) points to the inconsistency in the field of public finance between the EU and its members. Under the conditions when the impulse of the EU central budget is essential to compensate the insufficient programmes for overwhelming the crisis, the expenditure have been decreased compared to the budget financial framework from 2007 to 2013. The reduced expenditure, primarily used for research and development, the EU has gradually been withdrawing from the competition to become a global player in the competitiveness, which was planned in the Lisbon Agreement, that has been put aside.
1. Od početka godine na snazi fiskalni pakt 2. Produljen rok za primjenu Basela III 3. Nova pravila o PDV-u – elektroničkim putem izdani računi 4. EK potvrdila promjenu PDV-a za elektroničke usluge 5. Na snazi Direktiva o administrativnoj suradnji u području poreza 6. Nizozemski poduzetnici dobivaju porezna sms upozorenja 7. Pravila o oporezivanju vozila 8. Njemačka predstavila ključne porezne promjene u 2013. 9. EU postigla dogovor o ograničavanju bankarskih bonusa 10. EU tuži Francusku i Luxembourg zbog niskog PDV-a na e-knjige 11. Šveđani će raditi do 75. godine 12. Informacije i naplata prekograničnih potraživanja
The author of the article analyzes the legal, financial and technical viepoints of PayPal, which appears sporadically in Croatia as a posible technology of payment, collection of payment or cash. PayPal is not a bank, which means it does not have strict regulations as such institutions. It is not an institution for electronic money either, but a mediator in electronic transactions. In such a context, it operates legally in Croatia. The article presents some technical aspects of access and use of PayPal services, the use of Internet technology, email, debit anc credit cards and bank accounts.
The authors of the article analyze some issues regarding the latest changes of the Bankruptcy Act, which became effective in December 2012. The Act was passed in order to comply the provisions of the Bankruptcy Act with the provisions of the Act on Financial Operations and Pre-Bankruptcy Settlement. The novelties also comprise the changes in the bankruptcy procedure. The analysis of the changed provisions especially stresses the issues referring to the goals of the bankruptcy procedure, the appointing and dismissal of the bankruptcy trustee, the changes of the reasons for filing for bankruptcy, such as non-liquidity, insolvency and over indebtedness. The article also presents the procedures of filing for bankruptcy and withdrawal of such a claim.
Autori: Jasna VUK, dipl. oec. i ovl. rač. Ante VIDOVIĆ, dipl. iur.
The decision on collecting the data for the needs of drawing up a balance of payments, the status of the foreign debt and the status of the international investments comprises the statistical research on financial derivatives. This is a new type research compared to the statistical researches conducted by the Croatian national Bank within the foreign currency operations system so far. The report on the financial derivatives contracted with non-residents is to be delivered in the FI Form once a month, 15 days after the expiration of the reporting month at the latest, for the months in which the conditions for reporting have been fulfilled. This article explains the terms of financial derivatives on which a report should be prepared and provides several practical examples of filling in the FI Form.
On the date of the accession of the Republic of Croatia into the European Union, the Republic of Croatia will become a part of the common market and customs union. The common market implies the free movement of goods, the common trading and agricultural policies, whereas the customs union includes the common customs regulations and duty-free trading among the member countries. Upon accession of a country into the European Union the income from customs tariffs become the common income of the European Union. The national customs regulations and other regulations which determine the trading activities with the third countries become invalid and the direct application of the Common EU regulations becomes valid.
The purpose of this article is to remind the obliged entities and the potential obliged entities on their obligation to prepare statistical reports on credit and deposit operations with foreign countries. Due to the various characteristics of the credit and deposit operations with foreign countries and the Croatian residents, the obligation of submitting various statistical reports to the Croatian National Bank may or may not arise. One of such obligations is due by the end of April 2013. The article also analyzes the over-board cash pooling as the specific type of credit and deposit operations with foreign countries.
A sole trading business can terminate its operations due to a number of reasons, such as retirement, inability to work due to illness, a reduced volume of operations, etc. The termination of business operations may be a free will of a sole trader or due to ex lege, if certain conditions for further operations have not been fulfilled. The liquidation of a sole trading business – income maker is one of the most frequent types of termination of business activities of an independent sole trading business. After liquidation, sole traders need to prepare the annual income tax return form. All the issued invoices and the VAT liabilities, if obliged, should be entered into the busines records. All the received invoices should be recorded as expenses and the pre-paid tax should be recognized. All the remaining assets become personal property of a sole trader, on which VAT is to be paid. The personal property which was entered into the protocol on investments into business assets does not subject to VAT payment. Automobiles and other motor vehicles, vessels and aircrafts do not subject to the special sales tax payment either. The real estate, entered as the specific property into the entrepreneurial assets of the business are not taxed by the capital transfer tax.
Sportaši koji obavljaju sportsku djelatnost kao osnovno zanimanje obvezni su prijaviti se na mirovinsko osiguranje prema Zakonu o mirovinskom osiguranju te na zdravstveno osiguranje sukladno Zakonu o zdravstvenom osiguranju. Prava koja ostvaruju na osnovi navedenih osiguranja financiraju se iz doprinosa. Obveza plaćanja doprinosa te osnovice, stope i rokovi za plaćanje doprinosa ovise o načinu obavljanja djelatnosti odnosno načinu plaćanja poreza na dohodak odnosno na dobitak.
1. Pravni temelj obavljanja djelatnosti sporta 2. Sustav sporta u republici hrvatskoj 3. Registar sportskih djelatnosti 4. Tko se smatra sportašem 5. Tko se smatra kategoriziranim sportašem 6. Mirovinsko osiguranje sportaša 7. Obveza doprinosa za osiguranike sportaše u radnom odnosu 8. Obvezni doprinosi sportaša koji obavlja samostalnu djelatnost
The liquidation of sole trading and other independent activities of profit tax payers has not been determined by the Act on Crafts Businesses. The tax regulations do not provide any detailed provisions regarding the liquidation of sole traders – “profit makers”, neither. Due to the fact that in practice the liquidation processes have become rather frequent, the author of the article presents the issues which are to be considered and the obligations which are to be met in terms of accounting and taxation upon the liquidation process of sole traders and other independent activities which are profit tax payers.
Autor: Mr. sc. Katarina HORVAT JURJEC, dipl. oec. i ovl. rač.
In the practical enforcement of a number of regulations consumers’ rights are frequently disrespected. The examples of violation of consumers’ rights are: return of products with flaws, keeping the book of complaints, repairs of purchased products, display of prices in stores, etc. The article presents a brief overview of the Inspectorate’s viewpoints regarding consumers’ rights.
Drugim dohotkom smatraju se primitci koje osobe ostvare povremeno izvan radnog odnosa, najčešće na temelju ugovora o djelu ili na drugi način, u novcu ili u naravi. Drugom samostalnom djelatnosti smatra se ostvarivanje obrtničke djelatnosti, djelatnosti slobodnih zanimanja te poljoprivrede i šumarstva i drugih sličnih djelatnosti uz radni odnos. Na temelju tih djelatnosti osobe ostvaruju pravo na mirovinsko osiguranje ako su na osnovi tih djelatnosti obuhvaćeni obvezom plaćanja doprinosa na ostvarene primitke. O tome pročitajte u nastavku.
1. Uvod 2. Način utvrđivanja staža osiguranja na osnovi drugog dohotka 3. Ostvarivanje prava iz mirovinskog osiguranja za osobe koje obavljaju drugu samostalnu djelatnost 4. Primjeri izračuna staža osiguranja 5. Umirovljenici i drugi dohodak
U nastavku članka podrobnije se razmatraju pitanja u vezi s izvanrednim otkazom, probnim radom i naknadom plaće za slučaj nedopuštenoga otkaza, s napomenom da je ova sudska praksa aktualna i u primjeni sada važećeg Zakona o radu.
1. Uvod 2. Opravdani razlog za izvanredni otkaz 3. Probni rad 4. Naknada plaće za vrijeme kada radnik nije radio zbog nedopuštenoga otkaza
Due to the fact that the accounting system of budget and budget beneficiaries determines three-month accounting periods during the budget (calendar) year, the financial reports for the first three-month period of 2013 is to be prepared and presented. The Rulebook on Financial Reporting in Budgetary Accounting has not been changed since 2011. Accordingly, the financial reports for the period January-March 2013 are to be prepared in the same way as those prepared for the same period in 2012. The article provides some general instructions for preparation of the financial reports in the system of budgetary accounting for the period January-March 2013.
The Budget Act regulates the reporting on the realization of the budget i.e. the financial plan. Due to the fact that the provisions of this Act regarding the obligation of reporting on the realization of the budget were changed in 2012, the Rulebook on the Semiannual and Annual Reports on the Realization of the Budget was passed. It comprises the novelties introduced by the Amendments to the Budget Act. The Rulebook has already been applied upon the reporting on the realization of the budget by the units of local and regional self-governments for 2012 and the reports on the realization of the financial plans by the off-budget beneficiaries for 2012. The article explains the application of the above stated new Rulebook.
U nastavku slijede odgovori na neka bitna pitanja iz područja primjene Zakona o fiskalizaciji u prometu gotovinom (Nar. nov., br. 133/12. – dalje: Zakon o fiskalizaciji). Dvojbe nastaju oko roka početka primjene fiskalizacije (je li to 1. travnja ili 1. srpnja), mora li proizvođač koji prodaje proizvode na otvorenom prostoru fiskalizirati promet gotovinom jer ima prodaju samo u jednom dijelu na otvorenim prostorima (tržnicama) itd. Napominjemo da smo u našem časopisu RRiF broj 3 dali objašnjenja u vezi s početkom fiskalizacije dijela obveznika od 1. travnja 2013., a u časopisu RRiF broj 1 o elementima računa, internom aktu za potrebe fiskalizacije i visini blagajničkog maksimuma.
1. Uvod 2. Pitanja i odgovori iz fiskalizacije 3. Pitanja i odgovori iz blagajničkog poslovanja obveznika fiskalizacije
Autori: Tamara CIRKVENI , mag. oec., univ. spec. oec. i ovl. rač. Mr. sc. Katarina HORVAT JURJEC, dipl. oec. i ovl. rač. Jasna VUK, dipl. oec. i ovl. rač. Dr. sc. Ljerka MARKOTA , ovl. rač. Dr. sc. Šime Guzić , ovl. rač. Zrinko TRCOVIĆ , dipl. oec. i ovl. rač.
1. Pregled kretanja gospodarstva 2. Cijene u RH i EU 3. Proizvođačke cijene industrije RH i EU1) 4. Industrijska proizvodnja 5. Vanjskotrgovinska razmjena 6. Trgovina na malo 7. Turizam 8. Plaće 9. Likvidnost i insolventnost 10. Zaposlenost i nezaposlenost
