{"id":1834,"date":"2019-01-23T13:59:15","date_gmt":"2019-01-23T13:59:15","guid":{"rendered":"https:\/\/confida.simulus.hr\/hr\/?p=1834"},"modified":"2019-01-23T13:59:15","modified_gmt":"2019-01-23T13:59:15","slug":"primjena-obrasca-po-sd","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/primjena-obrasca-po-sd\/","title":{"rendered":"Primjena obrasca PO \u2013 SD"},"content":{"rendered":"

PO-SD obrazac je dokument pomo\u0107u kojeg nadle\u017ena Porezna uprava utvr\u0111uje godi\u0161nju obvezu pau\u0161alnog poreza za idu\u0107u godinu. Porezna uprava utvr\u0111uje obvezu za pau\u0161alne obrtnike na temelju ostvarenog prometa u prethodnoj godini koji je iskazan na spomenutom obrascu.<\/p>\n

Obrazac PO-SD sadr\u017eava sljede\u0107e podatke:<\/p>\n

\u2013 o poreznom obvezniku\/nositelju zajedni\u010dke djelatnosti: ime i prezime, adresa prebivali\u0161ta\/ uobi\u010dajenog boravi\u0161ta (mjesto, ulica i ku\u0107ni broj), osobni identifikacijski broj<\/p>\n

\u2013 o djelatnosti: naziv i vrsta djelatnosti, te broj zaposlenih na dan 31. 12. u godini za koju se izvje\u0161\u0107e podnosi
\n\u2013 o ostvarenim primicima i upla\u0107enom pau\u0161alnom porezu na dohodak i prirezu poreza na dohodak i to:
\n1. porezno razdoblje (po tromjese\u010dju) na koje se odnose ostvareni primici i upla\u0107eni porez na dohodak i prirez porezu na dohodak<\/p>\n

    \n
  1. broj zaposlenih u tromjese\u010dju<\/li>\n
  2. iznos ukupno napla\u0107enih primitaka u gotovini<\/li>\n
  3. iznos ukupno napla\u0107enih primitaka bezgotovinskim putem<\/li>\n
  4. iznos ukupno napla\u0107enih primitaka u gotovini i bezgotovinskim putem<\/li>\n
  5. iznos ukupno upla\u0107enog pau\u0161alnog poreza na dohodak i prireza porezu na dohodak<\/li>\n<\/ol>\n

    Rok za predaju PO \u2013SD obrasca jest 15. sije\u010dnja teku\u0107e godine za prethodnu godinu. Obrazac se predaje nadle\u017enoj Poreznoj upravi, a od ove godine mogu\u0107a je i elektronska predaja istog. Pau\u0161alni obrtnik nije obvezan voditi poslovne knjige, ve\u0107 knjigu prometa na obrascu KPR koji je temelj za obra\u010dun PO-SD obrasca. U KPR obrazac upisuju se svi ra\u010duni \u2013 gotovinski i bezgotovinski.<\/p>\n

    Pau\u0161alni obrtnici pla\u0107aju pau\u0161alni porez na dohodak na temelju ukupnih godi\u0161njih primitaka ili na temelju svote predvi\u0111enih primitaka za teku\u0107u godinu ukoliko se radi o novom poreznom obvezniku. Pau\u0161alni porez upla\u0107uje se tromjese\u010dno na uplatni ra\u010dun poreza na dohodak i prireza poreza na dohodak grada ili op\u0107ine prema prebivali\u0161tu ili uobi\u010dajenom boravi\u0161tu obrtnika.<\/p>\n

    Porezna uprava ima zadatak da podatke o iskazanim primitcima s PO-SD obrasca uskladi s uplatama na \u017eirora\u010dun obrta te utvrdi je li obrtnik ostvario ve\u0107e ili manje primitka od onih prikazanih na obrascu ili onih koji su utvr\u0111eni poreznim rje\u0161enjem.<\/p>\n

    Poslovni primici koji se iskazuju u PO-SD obrascu propisani su u \u010dl. 31. Zakona te \u010dl. 34. Pravilnika o porezu na dohodak.\u00a0 Tako u poslovne primitke pau\u0161alni obrtnik treba uvrstiti\u00a0 primitke po osnovi dr\u017eavne pomo\u0107i, poticaje i potpore. Ukoliko ostvareni primici zajedno s primicima dr\u017eavne pomo\u0107i, potpora i poticaja prelazi iznos od 300.000,00 kuna prestaju uvjeti za pau\u0161alno oporezivanja dohotka.<\/p>\n

    Tako\u0111er, ako obrtnik koristi potporu za samozapo\u0161ljavanje HZZ-a, navedeno se smatra neoporezivim primitkom, te stoga obrtnici tu stavku nisu du\u017eni prikazati u obrascu.<\/p>\n","protected":false},"excerpt":{"rendered":"

    PO-SD obrazac je dokument pomo\u0107u kojeg nadle\u017ena Porezna uprava utvr\u0111uje godi\u0161nju obvezu pau\u0161alnog poreza za idu\u0107u godinu. Porezna uprava utvr\u0111uje obvezu za pau\u0161alne obrtnike na temelju ostvarenog prometa u prethodnoj godini koji je iskazan na spomenutom obrascu. Obrazac PO-SD sadr\u017eava sljede\u0107e podatke: \u2013 o poreznom obvezniku\/nositelju zajedni\u010dke djelatnosti: ime i prezime, adresa prebivali\u0161ta\/ uobi\u010dajenog boravi\u0161ta […]<\/p>\n","protected":false},"author":1,"featured_media":6850,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[],"tags":[],"yoast_head":"\nPrimjena obrasca PO \u2013 SD - Coneo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/primjena-obrasca-po-sd\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Primjena obrasca PO \u2013 SD - Coneo\" \/>\n<meta property=\"og:description\" content=\"PO-SD obrazac je dokument pomo\u0107u kojeg nadle\u017ena Porezna uprava utvr\u0111uje godi\u0161nju obvezu pau\u0161alnog poreza za idu\u0107u godinu. Porezna uprava utvr\u0111uje obvezu za pau\u0161alne obrtnike na temelju ostvarenog prometa u prethodnoj godini koji je iskazan na spomenutom obrascu. 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Porezna uprava utvr\u0111uje obvezu za pau\u0161alne obrtnike na temelju ostvarenog prometa u prethodnoj godini koji je iskazan na spomenutom obrascu. 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