{"id":2351,"date":"2020-12-29T12:12:36","date_gmt":"2020-12-29T11:12:36","guid":{"rendered":"https:\/\/www.nimi.rs\/?p=2351"},"modified":"2020-12-29T12:12:38","modified_gmt":"2020-12-29T11:12:38","slug":"odlaganje-placanje-poreza-i-doprinosa-na-24-rata","status":"publish","type":"post","link":"https:\/\/www.nimi.rs\/en\/odlaganje-placanje-poreza-i-doprinosa-na-24-rata\/","title":{"rendered":"ODLAGANJE PLACANJE POREZA I DOPRINOSA NA 24 RATA"},"content":{"rendered":"

Novim propisom, privredni subjekti koji su se prethodno prijavili za poreske pogodnosti se obavezuju na pla\u0107anje mese\u010dne rate ne manje od 1.000 dinara.<\/p>\n\n\n\n

Privredni subjekti odlaganje pla\u0107anja poreza i doprinosa na mese\u010dne rate ostvaruju bez sprovo\u0111enja posebnog postupka, a sve potrebne informacije o iznosu mesecne rate, broju rata , visini rate poreski obveznik dobice u poreskom sanducetu preko portala e-porezi.<\/strong><\/p>\n\n\n\n

Odlaganje pla\u0107anja se mo\u017ee ostvariti za porez i doprinose na zarade i naknade zarada, kao i za porez i doprinose na li\u010dnu zaradu preduzetnika i preduzetnika poljoprivrednika, u visini iznosa nepla\u0107ene obaveze.<\/p>\n\n\n\n

Dodatno, ista pogodnost se mo\u017ee ostvariti za akontacije poreza na dobit<\/strong> pravnih lica, najvi\u0161e do visine iznosa nepla\u0107ene poreske obaveze koja je obra\u010dunata u kona\u010dnoj poreskoj prijavi po osnovu poreza na dobit pravnih lica za 2020. godinu. Detaljnije objasnjenje: <\/strong> ako se konacna poreska prijava za porez na dobit preda 29.06.2020. (sto je i zadnji rok) prva rata za placnje obaveza po osnou poreza na dobit je 10.07.2020.. Takodje, napomena odlaganje moze samo za tri mesecne akontacione rate poreza na dobit ne I za konacnu poresku obavezu po osnou konacne poreske obaveze za porez  na dobit.<\/p>\n\n\n\n

Sli\u010dna pogodnost dostupna je i za akontacije poreza na prihode od samostalne delatnosti<\/strong> za preduzetnike i preduzetnike poljoprivrednike, nezavisno da li su se opredelili za isplatu li\u010dne zarade, a najvi\u0161e do visine iznosa nepla\u0107ene poreske obaveze koja je obra\u010dunata u kona\u010dnoj poreskoj prijavi.<\/p>\n\n\n\n

Privredni subjekti mogu i pre isteka 24 meseca da u celosti isplate dugovanja.<\/p>\n\n\n\n

Pravo na odlaganje pla\u0107anja poreza i doprinosa se gubi ukoliko se <\/strong>ne izmiri ratu u predvi\u0111enim rokovima<\/strong>.<\/p>\n\n\n\n

Nepla\u0107eni iznos obaveze privrednok subjekta preuzima pravni sledbenik, koji je obavezan da nastavi sa pla\u0107anjem mese\u010dnih rata. Ako u statusnoj promeni pravnog lica koje prestaje da postoji ima vi\u0161e pravnih sledbenika, nepla\u0107eni iznos du\u017ena je da plati firma pre brisanja iz registra privrednih subjekata, koje se vodi kod Agencije za privredne registre. Nepla\u0107eni iznos obaveze pravnog lica prema kojem je pokrenut ste\u010dajni postupak prijavljuje se i napla\u0107uje u skladu sa zakonom kojim se ure\u0111uje ste\u010daj.<\/p>\n\n\n\n

Nepla\u0107eni iznos obaveze pravnog lica prema kojem je pokrenut ste\u010dajni postupak prijavljuje se i napla\u0107uje u skladu sa zakonom kojim se ure\u0111uje ste\u010daj.<\/p>\n\n\n\n

U slu\u010daju prinudne likvidacije pravnog lica, nepla\u0107eni iznos obaveze koja je bila predmet odlaganja smatra se dospelim danom pokretanja postupka prinudne likvidacije u skladu sa zakonom kojim se ure\u0111uju privredna dru\u0161tva.<\/p>\n\n\n\n

U slu\u010daju likvidacije pravnog lica, nepla\u0107eni iznos obaveze koja je bila predmet odlaganja pla\u0107anja, to pravno lice je du\u017eno da plati do okon\u010danja postupka likvidacije<\/p>","protected":false},"excerpt":{"rendered":"

Privrednim subjektima koji su se prijavili za odlaganje pla\u0107anje poreza i doprinosa omogu\u0107eno je namirivanje tih obaveza na najvi\u0161e 24 jednake mese\u010dne rate, bez kamate, navodi se u uredbi koju je donela Vlada Srbije. Prva rata dospeva 10. februara 2021. godine, a svaka naredna istog datuma u mesecima koji slede.<\/p>","protected":false},"author":2,"featured_media":2353,"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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