{"id":6694,"date":"2021-05-17T10:00:16","date_gmt":"2021-05-17T10:00:16","guid":{"rendered":"https:\/\/www.coneo.hr\/hr\/?p=2332"},"modified":"2021-05-17T10:00:16","modified_gmt":"2021-05-17T10:00:16","slug":"obracun-clanarine-turistickoj-zajednici-za-pravne-i-fizicke-osobe-koje-su-obveznici-poreza-na-dobit","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/obracun-clanarine-turistickoj-zajednici-za-pravne-i-fizicke-osobe-koje-su-obveznici-poreza-na-dobit\/","title":{"rendered":"Obra\u010dun \u010dlanarine turisti\u010dkoj zajednici za 2020. godinu za pravne i fizi\u010dke osobe koje su obveznici poreza na dobit"},"content":{"rendered":"<p>S obzirom da se pitanje primljenih potpora radi ubla\u017eavanja negativnih posljedica u slu\u010daju nastanka posebnih okolnosti zbog pojave bolesti COVID19 i njihov tretman u smislu obra\u010duna \u010dlanarine turisti\u010dkoj zajednici \u010desto postavljalo kroz praksu, <strong>Ministarstvo turizma i sporta nedavno je izdalo slu\u017ebeno <a href=\"https:\/\/www.rrif.hr\/drzavne_potpore_i_obracun_clanarine_turistickim_za-3838-misljenje\/\">Mi\u0161ljenje<\/a><\/strong> (KL. 011-03\/21-02\/22 do 29. o\u017eujka 2021. godine) u kojem se isti\u010de da <strong>primljene potpore nisu temelj za utvr\u0111ivanje osnovice za obra\u010dun \u010dlanarine turisti\u010dkim zajednicama.<\/strong><\/p>\n<p>Naime, temeljem spomenutog <a href=\"https:\/\/www.rrif.hr\/drzavne_potpore_i_obracun_clanarine_turistickim_za-3838-misljenje\/\">mi\u0161ljenja<\/a> primljene potpore ne smatraju se primicima\/prihodima koji su ostvareni pru\u017eanjem ugostiteljskih usluga, usluga u turizmu ili obavljanjem s turizmom neposredno povezanih djelatnosti.<\/p>\n<p>Sukladno tome, primljene potpore za o\u010duvanje radnih mjesta koje su knji\u017eene kao prihod, obveznik pla\u0107anja \u010dlanarine turisti\u010dkim zajednicama treba isklju\u010diti iz ukupnih prihoda. Isklju\u010deni iznos potpore iskazuje se na rednom broju 28. obrasca PD.<\/p>\n<p>Obrazac TZ 1 za 2020. godinu obveznici poreza na dobit du\u017eni su predati najkasnije do 30. lipnja 2021. godine.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S obzirom da se pitanje primljenih potpora radi ubla\u017eavanja negativnih posljedica u slu\u010daju nastanka posebnih okolnosti zbog pojave bolesti COVID19 i njihov tretman u smislu obra\u010duna \u010dlanarine turisti\u010dkoj zajednici \u010desto postavljalo kroz praksu, Ministarstvo turizma i sporta nedavno je izdalo slu\u017ebeno Mi\u0161ljenje (KL. 011-03\/21-02\/22 do 29. o\u017eujka 2021. godine) u kojem se isti\u010de da primljene [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":6933,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - 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