{"id":6839,"date":"2023-03-15T15:58:54","date_gmt":"2023-03-15T15:58:54","guid":{"rendered":"https:\/\/www.coneo.hr\/hr\/?p=3131"},"modified":"2023-03-15T15:58:54","modified_gmt":"2023-03-15T15:58:54","slug":"pravilnik-o-dodatnom-porezu-na-dobit","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/pravilnik-o-dodatnom-porezu-na-dobit\/","title":{"rendered":"Pravilnik o dodatnom porezu na dobit"},"content":{"rendered":"<p>U Narodnim novinama br. 17\/23., od 14. velja\u010de 2023. godine objavljen je <a href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2023_02_17_294.html\">Pravilnik o dodatnom porezu na dobit<\/a>. Pravilnik je <strong>stupio<\/strong> <strong>na<\/strong> <strong>snagu 15. velja\u010de 2023. godine. <\/strong><!--more--><\/p>\n<h2><strong>Pravilnikom za potrebe provedbe Zakona o dodatnom porezu na dobit propisuje se:<\/strong><\/h2>\n<ul>\n<li>Postupak utvr\u0111ivanja oporezive dobiti i visine prihoda;<\/li>\n<li>Kriterij za utvr\u0111ivanje prihoda od prodaje dugotrajne materijalne i nematerijalne imovine, dobitaka i nerealiziranih gubitaka financijske imovine;<\/li>\n<li>Postupak umanjenja obveze dodatnog poreza na dobit;<\/li>\n<li>Postupak utvr\u0111ivanja novoosnovanih poduzetnika, okon\u010davanja poslovanja i utvr\u0111ivanja njihove porezne osnovice;<\/li>\n<li>Na\u010din pla\u0107anja solidarnog doprinosa koji je propisan Uredbom Vije\u0107a EU 2022\/1854 o hitnoj intervenciji za rje\u0161avanje pitanja visokih cijena energije; te<\/li>\n<li>Obrazac prijave dodatnog poreza na dobit, sadr\u017eaj i podatke koji se dostavljaju uz poreznu prijavu.<\/li>\n<\/ul>\n<p>Posebno va\u017ena odredba Pravilnika odnosi se na opseg poreznih obveznika koji se oporezuju dodatnim porezom na dobit. Naime, iako se dodatni porez na dobit trebao odnositi na sve porezne obveznike koji su u poreznom razdoblju za koje se utvr\u0111uje obveza o dodatnom porezu na dobit ostvarili prihode ve\u0107e od 300.000.000,00 kuna i ostvarili pove\u0107anje od 20% oporezivog dobitka u odnosu na prosjek oporezivog dobitka u posljednja \u010detiri porezna razdoblja (2018., 2019., 2020. i 2021. godina), Pravilnik previ\u0111a da se ovaj prag <strong>ne odnosi na porezne obveznike <\/strong>koje obavljaju djelatnosti u:<\/p>\n<ul>\n<li>sektorima sirove nafte,<\/li>\n<li>prirodnog plina,<\/li>\n<li>ugljena i rafinerija,<\/li>\n<\/ul>\n<p>ako najmanje 75% svojeg prometa ostvaruju od gospodarskih djelatnosti u podru\u010dju va\u0111enja, rudarenja, rafiniranja nafte ili proizvodnje proizvoda koksnih pe\u0107i.<\/p>\n<p>Takvi porezi obveznici u skladu s Uredbom Vije\u0107a (EU) 2022\/1854, <strong>podlije\u017eu pla\u0107anju doprinosa solidarnosti<\/strong>, neovisno o ukupnom iznosu prihoda. U tom slu\u010daju odredbe Pravilnika primjenjuju se na isti na\u010din kao i za obveznike dodatnog poreza na dobit.<\/p>\n<h2><strong>Obrazac prijave o dodatnom porezu na dobit <\/strong><\/h2>\n<p>Prijava o dodatnom porezu na dobit\/solidarnom doprinosu &#8211; <a href=\"https:\/\/www.porezna-uprava.hr\/hr_propisi\/Obrasci\/POREZ%20NA%20DOBIT\/78493_2\/DPD.pdf\">Obrazac DPD<\/a> sastavni je dio Pravilnika i primjenjuje se u postupku podno\u0161enja prijave o dodatnom porezu na dobit\/solidarnom doprinosu za porezno razdoblje zapo\u010deto od 1. sije\u010dnja 2022. godine.<\/p>\n<h3><strong>Obrazac DPD sastoji se od dva dijela:<\/strong><\/h3>\n<ul>\n<li>DIO \u2013 utvr\u0111ivanje obveznika\/oporezive dobiti<\/li>\n<li>DIO \u2013 utvr\u0111ivanje obveze dodatnog poreza na dobit\/solidarnog doprinosa.<\/li>\n<\/ul>\n<p>Utvr\u0111ena obveza dodatnog poreza na dobit i solidarnog doprinosa pla\u0107a se na poseban uplatni ra\u010dun koji je propisan posebnim propisom, dok se prijava dodatnog poreza na dobit\/solidarnog doprinosa za 2022. godinu (Obrazac DPD) dostavlja nadle\u017enoj ispostavi Porezne uprave zajedno s <a href=\"https:\/\/www.porezna-uprava.hr\/Dokumenti%20vijesti\/Obrazac%20PD.pdf\">obrascem PD<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>U Narodnim novinama br. 17\/23., od 14. velja\u010de 2023. godine objavljen je Pravilnik o dodatnom porezu na dobit. Pravilnik je stupio na snagu 15. velja\u010de 2023. godine.<\/p>\n","protected":false},"author":6,"featured_media":7086,"comment_status":"closed","ping_status":"closed","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 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pravilnik o dodatnom porezu na dobit - 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\/pravilnik-o-dodatnom-porezu-na-dobit\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pravilnik o dodatnom porezu na dobit - Coneo\" \/>\n<meta property=\"og:description\" content=\"U Narodnim novinama br. 17\/23., od 14. velja\u010de 2023. godine objavljen je Pravilnik o dodatnom porezu na dobit. 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