{"id":171460,"date":"2022-08-22T11:45:30","date_gmt":"2022-08-22T10:45:30","guid":{"rendered":"https:\/\/radioljubuski.ba\/?p=171460"},"modified":"2022-08-22T11:45:30","modified_gmt":"2022-08-22T10:45:30","slug":"porezna-uprava-krece-u-lov-na-gastabajtere-kazne-su-ogromne","status":"publish","type":"post","link":"https:\/\/radioljubuski.ba\/index.php\/2022\/08\/22\/porezna-uprava-krece-u-lov-na-gastabajtere-kazne-su-ogromne\/","title":{"rendered":"Porezna uprava kre\u0107e u \u2018lov na gastabajtere\u2019. Kazne su ogromne!"},"content":{"rendered":"\n

Porezna uprava zapo\u010dela je rezidentima Republike Hrvatske koji prihode ostvaruju u inozemstvu, a oglu\u0161ili su se na poziv iz velja\u010de da ih dobrovoljno prijave, slati slu\u017ebene pozive da se pokre\u0107e postupak oporezivanja primitaka iz inozemstva po slu\u017ebenoj du\u017enosti.<\/p>\n\n\n\n

Porezni rezidenti kojima su poslani pozivi ne mogu vi\u0161e izbje\u0107i sankcije za neprijavljivanje prihoda, ve\u0107 im od dana kada im je upu\u0107en poziv po\u010dinje te\u0107i zakonska zatezna kamata, koja od 1. srpnja iznosi 5,31 posto, a slijedi im i kazna za neprijavljivanje koja mo\u017ee iznositi od 500 do 30.000 kuna.<\/p>\n\n\n\n

Zasad su pozivi poslani gra\u0111anima koji ostvaruju najve\u0107e prihode, a u rujnu, kada se svi vrate s godi\u0161njeg odmora, slijedi masovno slanje slu\u017ebenih poziva.<\/p>\n\n\n\n

Prema neslu\u017ebenim procjenama, oko 180.000 hrvatskih rezidenata ostvaruje prihode u inozemstvu, bilo od nesamostalnog rada, odnosno pla\u0107e i mirovine, samostalne djelatnosti, drugog dohotka, kapitala, imovine i imovinskih prava ili drugog izvora. Od toga je za 2021. godinu u zakonskom roku koji je istekao 28. velja\u010de inozemne prihode prijavilo 126.158 poreznih obveznika. Na poziv koji je Porezna uprava u velja\u010di uputila svima ostalima, i ponudila im obrazac za dobrovoljnu prijavu inozemnih prihoda, pri \u010demu im ne\u0107e obra\u010dunavati kamate niti izre\u0107i kaznu zbog neispunjavanja zakonske obaveze, do 30. lipnja 2022. godine odazvalo se 18.375 poreznih obveznika, \u0161to zna\u010di da se njih vi\u0161e od 35.000 oglu\u0161ilo, pi\u0161e Jutarnji list.<\/a><\/p>\n\n\n\n

Rok za prijave<\/h3>\n\n\n\n

Kada je slala obavijest o dobrovoljnoj prijavi inozemnih primitaka, Porezna uprava nije navela rok do kojeg se obveza mo\u017ee izvr\u0161iti bez posljedica, nego je navela da oslobo\u0111enje od kamata i izricanja kazne vrijedi do trenutka kada poreznom obvezniku po\u0161alju slu\u017ebeni poziv.<\/p>\n\n\n\n

\u201cPorezna uprava na temelju me\u0111unarodne razmjene podataka zaprima podatke o ostvarenim primicima hrvatskih rezidenata. Zaprimljeni podaci pokazali su da odre\u0111eni broj hrvatskih rezidenata nije bio upoznat s obvezom prijave inoprimitaka te nisu ispunili svoju zakonsku obvezu. Stoga im je izmjenama Op\u0107eg poreznog zakona omogu\u0107ena dobrovoljna prijava inozemnih primitaka iz proteklih poreznih razdoblja, pri \u010demu im se ne obra\u010dunavaju kamate\u201d, pojasnili su u Poreznoj upravi.<\/p>\n\n\n\n

Posebna pravila<\/h3>\n\n\n\n

Nakon njihova poziva bilo je dosta polemike o tome na koga se obveza odnosi, odnosno trebaju li svi koji ostvaruju prihode u inozemstvu prijavljivati ih u Hrvatskoj. Porezna je, me\u0111utim, ustrajna u stavu da prijavu trebaju podnijeti svi, neovisno o tome jesu li porez platili u inozemstvu. Pritom su navodili i tko su sve hrvatski rezidenti te ukazivali na to da se njima smatraju osobe koje u Hrvatskoj imaju prebivali\u0161te ili uobi\u010dajeno boravi\u0161te, stan u vlasni\u0161tvu ili posjedu neprekidno najmanje 183 dana unutar jedne ili dvije kalendarske godine, ili ako mu je u Hrvatskoj i prebivali\u0161te u\u017ee obitelji. Da bi se postalo rezidentom, dovoljno je, tuma\u010de, u Hrvatskoj imati sredi\u0161te \u017eivotnih interesa.<\/p>\n\n\n\n

Portal IUS-INFO objavio je opse\u017ean stru\u010dni \u010dlanak mr. Igora Mateljana<\/strong>, pravnog savjetnika u Europskoj komisiji, koji je iznio osobni stru\u010dni stav prema obvezi prijave inozemnih prihoda koji Porezna prote\u017ee i na du\u017enosnike i slu\u017ebenike institucija Europske unije. Oni na dohodak ostvaren u institucijama EU porez pla\u0107aju EU, neovisno o tome u kojoj su dr\u017eavi rezidenti. Svrha je da svi budu izjedna\u010deni u primanjima. Uz to \u0161to je citirao propise iz kojih, kako ka\u017ee, nedvojbeno proizlazi da te prihode ne trebaju prijavljivati Poreznoj upravi, naveo je i vi\u0161e presuda Europskog suda iz kojih proizlazi isti zaklju\u010dak.<\/p>\n\n\n\n

Uza sve to navodi kako Europska unija redovno dostavlja podatak o ostvarenim dohocima du\u017enosnika i slu\u017ebenika Unije.<\/p>\n\n\n\n

\u201cTi su podaci istovjetni podacima o ostvarenom tuzemnom dohotku, koji dostavljaju Poreznoj upravi subjekti sa sjedi\u0161tem na hrvatskom podru\u010dju. Postavlja se pitanje za\u0161to hrvatska Porezna uprava ne prihva\u0107a te podatke kao vjerodostojne i potpune, i ne utvrdi porezne obveze du\u017enosnika i slu\u017ebenika Unije po slu\u017ebenoj du\u017enosti, kao \u0161to to radi za sve ostale hrvatske porezne rezidente\u201d, pita se, pi\u0161e\u00a0Jutarnji list.<\/a><\/p>\n\n\n\n

Izvor:N1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Porezna uprava zapo\u010dela je rezidentima Republike Hrvatske koji prihode ostvaruju u inozemstvu, a oglu\u0161ili su se na poziv iz velja\u010de da ih dobrovoljno prijave, slati slu\u017ebene pozive da se pokre\u0107e postupak oporezivanja primitaka iz inozemstva po slu\u017ebenoj du\u017enosti. Porezni rezidenti kojima su poslani pozivi ne mogu vi\u0161e izbje\u0107i sankcije za neprijavljivanje prihoda, ve\u0107 im od […]<\/p>\n","protected":false},"author":2,"featured_media":171461,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"h5ap_radio_sources":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-171460","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bihiregija"],"yoast_head":"\nPorezna uprava kre\u0107e u \u2018lov na gastabajtere\u2019. 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