{"id":1834,"date":"2020-04-12T11:32:40","date_gmt":"2020-04-12T09:32:40","guid":{"rendered":"http:\/\/www.nimi.rs\/?p=1834"},"modified":"2020-04-16T18:50:59","modified_gmt":"2020-04-16T16:50:59","slug":"program-ekonomskih-mera","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/program-ekonomskih-mera\/","title":{"rendered":"Uredbe Vlade RS \u2013 program ekonomskih mera"},"content":{"rendered":"

Vlada Srbije usvojila je na ju\u010dera\u0161njoj sednici tri uredbe kojima se reguli\u0161e kori\u0161\u0107enje Program ekonomskih mera<\/strong> za smanjivanje negativnih efekata prouzrokovanih pandemijom virusa KOVID 19, vrednog 608,3 milijarde dinara, odnosno 5,1 milijardu evra.<\/p>\n\n\n\n

  1. Uredba o fiskalnim pogodnostima<\/strong> i direktnim davanjima privrednim subjektima u privatnom sektoru i nov\u010danoj pomo\u0107i gra\u0111anima u cilju ubla\u017eavanja ekonomskih posledica nastalih usled bolesti COVID-19 (\u201eSlu\u017ebeni glasnik RS\u201c, br. 54\/2020)<\/li>
  2. Uredba o utvr\u0111ivanju Programa finansijske podr\u0161ke privrednim subjektima<\/strong> za odr\u017eavanje likvidnosti i obrtna sredstva u ote\u017eanim ekonomskim uslovima usled pandemije COVID-19 izazvane virusom SARS-CoV-2 (\u201eSlu\u017ebeni glasnik RS\u201c, br. 54\/2020)<\/li>
  3. Uredba o postupku za izdavanje du\u017eni\u010dkih hartija od vrednosti<\/strong> (\u201eSlu\u017ebeni glasnik RS\u201c, br. 54\/2020)<\/li><\/ol>\n\n\n\n

    U nastavku dajemo kratak pregled prve uredbe.<\/p>\n\n\n\n

    Ko sve moze da koristi mere:<\/p>\n\n\n\n

    • rezidentna pravna lica;<\/li><\/ul>\n\n\n\n
      • rezidentni preduzetnici (preduzetnici, preduzetnici pau\u0161alci, preduzetnici poljoprivrednici i preduzetnici druga lica, u smislu zakona koji ure\u0111uje porez na dohodak gra\u0111ana);<\/li><\/ul>\n\n\n\n
        • ogranci stranih pravnih lica i predstavni\u0161tva stranih pravnih lica.<\/li><\/ul>\n\n\n\n

          Svi privredni subjekti u privatnom sektoru mogu da koriste mere propisane Programom, pod uslovom da po\u010dev od 15.03.2020. godine pa do dana stupanja na snagu Uredbe, nisu smanjivali broj zaposlenih za vi\u0161e od 10%.<\/p>\n\n\n\n

          Uslovi za kori\u0161\u0107enje mera<\/p>\n\n\n\n

          • Privredni subjekti u privatnom sektoru mogu da koriste Program ukoliko su osnovani i registrovani kod nadle\u017enog organa ili organizacije pre 15.03.2020. godine.<\/li><\/ul>\n\n\n\n
            • Pogodnosti Programa mogu da koriste preduzetnici koji su registrovali privremeni prestanak obavljanja delatnosti najranije 15.03.2020. godine.<\/li><\/ul>\n\n\n\n

              Fiskalne pogodnosti<\/p>\n\n\n\n

              Pravnim licima (mikro, mala i srednja), uklju\u010duju\u0107i i ogranke i predstavni\u0161tva stranih pravnih lica, mo\u017ee da se odlo\u017ei dospelost za pla\u0107anje:<\/p>\n\n\n\n

              • poreza i doprinosa na zarade i naknade zarada do 04.01.2021. godine;<\/li><\/ul>\n\n\n\n
                • akontacije poreza na dobit pravnih lica do predaje kona\u010dne poreske prijave za porez na dobit pravnih lica za 2020. godinu<\/li><\/ul>\n\n\n\n

                  Doprinosi za obavezno socijalno osiguranje \u010dije je pla\u0107anje odlo\u017eeno u skladu sa Uredbom, smatraju se pla\u0107enim, a odnose se na prava po osnovu zdravstvenog i penzijskog i invalidskog osiguranja, po osnovu ostvarivanja prava zbog nezaposlenosti, kao i po osnovu ostvarivnja prava na finansijsku podr\u0161ku porodici sa decom.<\/p>\n\n\n\n

                  • Pravno lice ima pravo na odlaganje pla\u0107anja poreskih obaveza \u010dija je dospelost za pla\u0107anje odlo\u017eena na najvi\u0161e 24 jednake mese\u010dne rate bez pla\u0107anja kamate.<\/li><\/ul>\n\n\n\n
                    • Preduzetnik, preduzetnik poljoprivrednik, koji poreze i doprinose na prihod od samostalne delatnosti pla\u0107a samooporezivanjem, a nije se opredelio za isplatu li\u010dne zarade, ostvaruje pravo na odlaganje pla\u0107anja akontacija poreza i doprinosa na prihode od samostalne delatnosti, po pravilima koja va\u017ee za pravna lica.<\/li><\/ul>\n\n\n\n
                      • Preduzetnicima pau\u0161alcima odla\u017ee se pla\u0107anje obaveza po osnovu akontacija poreza i doprinosa na prihode od samostalne delatnosti za mart, april i maj 2020. godine za 04.01.2021. godine. Ove obaveze preduzetnici \u0107e pla\u0107ati u 24 jednake mese\u010dne rate, bez kamate tokom trajanja odlaganja pla\u0107anja dugovanog poreza.<\/li><\/ul>\n\n\n\n

                        Direktna davanja – Bespovratna nov\u010dana sredstava, ispla\u0107uju se:<\/p>\n\n\n\n

                        • u maju 2020.<\/strong> godine u iznosu koji se dobija kao proizvod broja zaposlenih sa punim radnim vremenom za \u010dije je zarade i naknade zarada podneo Obrazac PPP-PD za obra\u010dunski period mart 2020. godine i iznosa osnovne minimalne neto zarade za mart 2020. godine;<\/li><\/ul>\n\n\n\n
                          • u junu 2020.<\/strong> godine u iznosu koji se dobija kao proizvod broja zaposlenih sa punim radnim vremenom za \u010dije je zarade i naknade zarada podneo Obrazac PPP-PD za obra\u010dunski period april 2020. godine i iznosa osnovne minimalne neto zarade za mart 2020. godine;<\/li><\/ul>\n\n\n\n
                            • u julu 2020.<\/strong> godine u iznosu koji se dobija kao proizvod broja zaposlenih sa punim radnim vremenom za \u010dije je zarade i naknade zarada podneo Obrazac PPP-PD za obra\u010dunski period maj 2020. godine i iznosa osnovne minimalne neto zarade za mart 2020. godine<\/li><\/ul>\n\n\n\n

                              Isplata direktnih davanja<\/p>\n\n\n\n

                              • Privrednom subjektu otvara se poseban namenski ra\u010dun \u2013 isplata direktnih davanja \u2013 COVID-19 kod anke u kojoj privrednog subjekta ima teku\u0107i ra\u010dun.<\/li><\/ul>\n\n\n\n
                                • Privredni subjekti koji imaju otvorene teku\u0107e ra\u010dune kod vi\u0161e banaka treba da, putem elektronskih servisa Poreske uprave, dostave podatak kod koje banke \u0107e biti otvoren poseban ra\u010dun, najkasnije do 25. aprila 2020. godine.<\/li><\/ul>\n\n\n\n

                                     Privredni subjekti prihvataju kori\u0161\u0107enje fiskalnih pogodnosti i direktnih davanja podno\u0161enjem Obrasca PPP-PD sa ozna\u010denim datumom pla\u0107anja 04.01.2021. godine.<\/p>\n\n\n\n

                                     Privredni subjekti u privatnom sektoru koji ne podnose Obrazac PPP-PD, odnosno koji nemaju zaposlene i nisu preduzetnici, odnosno preduzetnici poljoprivrednici koji su se opredelili za isplatu li\u010dne zarade, koriste mere u skladu sa odredbama Uredbe.<\/p>\n\n\n\n

                                  Napomena u vezi sa uredbom<\/p>\n\n\n\n

                                  Privredni subjekti u koji se opredele za kori\u0161\u0107enje Programa, ne mogu ispla\u0107ivati dividende do kraja 2020. godine (mogu\u0107a je isplata u akcijama). Ukoliko postupe suprotno ovoj obavezi, gube pravo na kori\u0161\u0107enje mera.<\/em><\/p>\n\n\n\n

                                  U slu\u010daju da postupe suprotno stavu 1. ovog \u010dlana privredni subjekti u privatnom sektoru gube pravo kori\u0161\u0107enje fiskalnih pogodnosti i direktnih davanja propisanih ovom uredbom i na njih se shodno primenjuju odredbe \u010dlana 12. ove uredbe.<\/em><\/p>\n\n\n\n

                                  Zabrana iz ovog \u010dlana se ne odnosi na isplatu dividende u akcijama, odnosno udelima isplatioca dividende.<\/p>","protected":false},"excerpt":{"rendered":"

                                  Vlada Srbije usvojila je na jucera\u0161njoj sednici tri uredbe kojima se reguli\u0161e kori\u0161\u0107enje Programa ekonomskih mera <\/p>","protected":false},"author":2,"featured_media":1855,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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