The articles presents the complete description of drawing up the financial reports and filling in the forms for the calculation of the determined obligatory taxes, contributions, membership fees and compensations, which are to be delivered within the same period as the financial report. The information refer to the companies, the sole traders (profit-makers) and the private institutions which pay the profit tax and apply double-entry accounting in accordance with the Accounting Act.
A. Naknade za šume 1. Konačni obračun naknade za korištenje općekorisnih funkcija šuma B. Članarine 2. Članarina turističkim zajednicama C. Rente 3. Plaćanje spomeničke rente 4. Članarine i naknade za koje se ne sastavlja konačni godišnji obračun D. Mineralne sirovine
Autori: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač. Mr. sc. Šime GUZIĆ, dipl. oec. i ovl. rač.
1. Zakonski temelj 2. Koja imovina podliježe obračunu amortizacije 3. Koja imovina ne podliježe obračunu amortizacije 4. Utvrđivanje vijeka uporabe i amortizacijskih stopa 5. Promjena amortizacijskih stopa – promjena računovodstvene procjene 6. Osnovica za obračun amortizacije 7. Metode i način obračuna amortizacije 8. Početak i prestanak obračuna amortizacije 9. Objavljivanja u financijskim izvještajima u vezi s amortizacijom 10. Amortizacija s motrišta poreza na dobitak
Autor: Mr. sc. Katarina HORVAT JURJEC, dipl. oec. i ovl. rač.
1. Uvod 2. Podsjetnik pri izradi godišnjeg obračuna 3. Zaključna knjiženja u vezi s rashodima koja prethode sastavljanju računa dobitka i gubitka za 2011. 4. Zaključna knjiženja u vezi s prihodima 5. Zaključna knjiženja u razredu 7 i utvrđivanje računovodstvenog dobitka (gubitka) 6. Primjer sastavljanja računa dobitka i gubitka za 2011.
Autor: Mr. sc. Đurđica JURIĆ, dipl. oec. i ovl. rač.
AKTIVA A. Potraživanja za upisani, a neuplaćeni kapital B. Dugotrajna imovina C. Kratkotrajna imovina D. Plaćeni troškovi budućeg razdoblja i obračunani prihodi
PASIVA A. Kapital i pričuve B. Rezerviranja C. Dugoročne obveze D. Kratkoročne obveze E. Odgođeno plaćanje troškova i prihod budućeg razdoblja F. Ukupna pasiva G. Izvanbilančni zapisi
1. Uvod 2. Obveznici podnošenja prijave poreza na dobitak 3. Tko nije obvezan podnijeti prijavu poreza na dobitak 4. Dokumentacija koja se predaje poreznoj upravi 5. Porez po odbitku 6. Razdoblje za koje se utvrđuje porez na dobitak 7. Prelazak oporezivanja porezom na dohodak na porez na dobitak 8. Stopa poreza na dobitak 9. Sastavljanje godišnje prijave poreza na dobitak – Obrazac PD 10. Zaključna knjiženja obveze poreza na dobitak i dobitka poslovne godine 11. Postupanje s plaćenim predujmovima i zatvaranje obveze po konačnom obračunu za 2011. 12. Zaključna knjiženja dobitka poslovne godine kod poduzetnika koji su iskazali odgođenu poreznu imovinu ili odgođenu poreznu obvezu 13. Zahtjev za povrat preplaćenog poreza na dobitak 14. Praktični primjeri za sastavljanje obrasca PD
Autor: Mr. sc. Đurđica JURIĆ, dipl. oec. i ovl. rač.
1. Uvod 2. Obveznici sastavljanja izvještaja o novčanom tijeku 3. Vrste novčanih tijekova 4. Metode sastavljanja izvještaja o novčanom tijeku 5. Objavljivanja uz izvještaj o novčanom tijeku 6. Zaključak
The reservations of the expenses referring to the current performance are entered in the business records as the expenditure of the current period only if they meet the criteria determined by the accounting standards. However, besides the accounting standards, the reservations are determined by the Profit Tax Act, which defines the conditions of recognizing the specific types of reservations. All other types of reservations are not acceptable in view of taxation. The article presents the accounting records of reservations and their recognition in view of taxation.
Autor: Mr. sc. Katarina HORVAT JURJEC, dipl. oec. i ovl. rač.
The receivables from foreign buyers, the liabilities to foreign buyers and the balance are recorded in Croatian kunas on the accounts of the Ledger. The value of such assets and liabilities is changed due to the variation of the foreign exchange rate, resulting in the foreign exchange gains and losses which affect the amounts of the company’s income and expenditure. On the date of preparation of the balance sheet the company is obliged to record the value of the foreign currency according to the mid exchange rate of the Croatian National Bank as at that date. The article presents the accounting procedures of determination and recording of foreign exchange gains and losses.
According to the Amendments to the Rulebook on Income Tax the company which pays a dividend or a share in the profit based on the share in the capital is obliged to keep the records on the calculated and paid dividends and the shares in profit. Such information should be entered into the DU Form which is to be delivered by the payer until the 15th of the month for the previous month. The article presents the records on the paid profit i.e. the dividend and reporting to the Tax Administration.
If the lessee invests into the assets of the lessor, which does not refer to the regular activities that keep the leased assets in function, it is necessary to determine how such investments of the lessee will be compensated. Under the circumstance of the clearing of the mutual liabilities and receivables from such a relationship, the lessor should not forget to record the income of the class 6 Income from Business Operations, although there has not been any cash parts involved. If the person is obliged to apply the budgetary accounting, such a person is also obliged to pay the value added tax and writes off the receivables which include the value added taxes. In our opinion the result in the sub-class 922 Surplus/Deficit of Income should be reduced by the amount of the value added tax through the class 915. This budgetary workshop presents and explains the recording of the following business events: investments of lessee into the leased assets and written-off receivables by the VAT payers.
Autor: Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
The additional investments into the assets owned by the non-profit legal person increases the value of such assets. Equally, non-profit legal persons may make additional investments into the long-term assets owned by other persons. It is essential to distinguish the additional investments from the current and investment maintenance. If the additional investments into assets were recorded as the expenses for the current and investment maintenance, it could result in the false presentation of the annual financial results. Therefore it is important to be aware of the difference between the current and investment maintenance and the additional investments into fixed assets. The article presents the examples of recording additional investments into the fixed assets of non-profit organizations.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
The base amounts of the contributions to be paid in 2012 have been published. The contributions for January 2012 will be calculated according to the new base amounts. Due to the fact that in most cases the salary paid in the particular month actually refers to the previous month, the new base amounts will be applied for the first time in February, when the salaries for January 2012 will be paid. In view of the salaries, the lowest and the highest monthly bases and the highest annual base should be taken into account. The insured persons who pay the contributions according to the decision of the Tax Administration will receive the decisions on the bases on which they should pay the contributions in 2012. The article presents the procedure of calculation of the salaries and determination of the base for calculation of the obligatory contributions on the employees’ salaries in 2012.
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
U 2011. nije bilo bitnijih promjena u oporezivanju dohodaka u odnosu na prethodnu godinu. Neke su promjene posljedica izmijenjenih odredaba Zakona o doprinosima, a drugima se željelo poticati potrošnju ili jasnije protumačiti neke odredbe Zakona. O tome dajemo kratku informaciju u ovom članku.
1. Uvodne napomene 2. Smanjenje kamate na zajmove koje poslodavac odobrava svojim radnicima 3. Ostale izmjene zakona i pravilnika o porezu na dohodak
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
Nastanak porezne obveze poreza na promet nekretnina prijavljuje se u zakonom propisanom roku te na propisanom obrascu Prijava poreza na promet nekretnina. Obrazac Prijava poreza na promet nekretnina izmijenjen je donošenjem Pravilnika o obliku i sadržaju prijave poreza na promet nekretnina (Nar. nov., br. 137/11., dalje: Pravilnik). S obzirom na to da su odredbe Pravilnika stupile na snagu 1. siječnja 2012., porezni obveznici koji će prijavljivati nastanak porezne obveze nakon 1. siječnja 2012. podnosit će prijavu na novom obrascu. Podnošenjem propisanog obrasca porezni obveznik sudjeluje u poreznom postupku, čime ne samo da obavlja svoju zakonsku obvezu prijave nastanka porezne obveze, već iznošenjem potrebnih činjenica omogućuje da se porezni postupak za njega, ali i za porezno tijelo, provede što je moguće djelotvornije i ekonomičnije. Kada nastaje obveza podnošenja Prijave poreza na promet nekretnina, što je promijenjeno u novom obrascu te koje ostale novosti donosi Pravilnik, pojašnjava se u nastavku članka.
1. Nastanak porezne obveze poreza na promet nekretnina 2. Porezni obveznik i prijava nastale porezne obveze 3. Obrazac Prijava poreza na promet nekretnina 4. Primjer ispunjavanja Prijave poreza na promet nekretnina 5. Prijava poreza na promet nekretnina ne temelju pravomoćnog rješenja o nasljeđivanju
Autori: Mr. sc. Marijana VURAIĆ KUDELJAN Karolina ŠIMIČEVIĆ
The article deals with the receipts which are paid to the residents from abroad and are taxed according to the regulations referring to another income. In the case when a tax payer realizes another income from abroad, it should be taken into account whether such an income has been taxed abroad or whether a tax payer has received the gross amount of such an income by direct payment from abroad without calculating the income tax. The article presents the procedures regarding the specific cases.
Po isteku 2011., a najkasnije do 31. siječnja 2012., poslodavci su obvezni sastaviti i Poreznoj upravi predati izvješće o isplaćenim plaćama na propisanom obrascu IP. Isplatitelji drugog dohotka (autorski honorari, naknade po ugovoru o djelu i sl.) te ostalih primitaka na koje su tijekom 2011. prilikom isplate obračunali, obustavili i uplatili porez i prirez u ime poreznog obveznika obvezni su po isteku godine, a najkasnije do 31. siječnja 2012., predati Poreznoj upravi izvješće na propisanom obrascu ID-1. Osobama za koje je obračunan, uplaćen i obustavljen porez i prirez iz primitaka u njihovo ime i iskazan na obrascu ID-1 treba uručiti potvrde na propisanom obrascu. O načinu sastavljanja navedenih izvješća, pročitajte u ovom članku. Za 2011. izvješća se podnose na obrascima propisanim Pravilnikom o izmjenama i dopunama pravilnika o porezu na dohodak (Nar. nov., br. 123/10.).
1. Uvodne napomene 2. Zašto poreznoj upravi dostavljati godišnja izvješća 3. Iskazivanje podataka na obrascu IP 4. Obrazac ID-1 – Izvješće o isplaćenom primitku, dohotku, uplaćenom doprinosu, porezu po odbitku i prirezu 5. Potvrda o isplaćenom primitku, dohotku i uplaćenom porezu i prirezu po odbitku
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
According to the Amendments to the VAT Act from 1 January 2010 a larger number of persons who apply the budgetary or non-profit accounting can be entrepreneurs and accordingly the value added tax payers. They are thus obliged to draw up the final VAT calculation. The author of the article presents the way of filling in the PDV-K Form, its specifics for the year of 2011 and the procedures which precede the preparation of the final account.
Autor: Mr. sc. Ljerka MARKOTA, dipl. oec. i ovl. rač.
The obligation of preparation of annual reports is determined for the manufacturers and the importers of the products which subject to the special taxes. In the year of 2011 these comprise the manufacturers and importers of non-alcoholic drinks, automobiles, other motor vehicles, vessels and aircraft, coffee and luxury products. A special attention should be paid to the manufacturers and importers of coffee in view of the provisions of the new Act which has been effective since 1 April 2011. Besides the annual reports which are to be submitted to the authorized customs office, the special tax payers are obliged to deliver the data on stocks as at 31. December 2011. However, the tariff payers have to a certain extent different obligations in view of the reporting on the paid tariffs. They are obliged to deliver daily and monthly calculations of tariffs during the year. Besides the monthly report for December, they are obliged to enclose the stock list as at 31 December 2011. These refer to the tariffs on energy products (petrol, gas oil, kerosene, UNP, distilled oil, etc.), alcohol and alcoholic drinks and tobacco products. The small-sized wine manufacturers and the small-sized manufacturers of spirits should deliver the annual reports. The article presents the procedures of drawing up the annual reports on the special taxes and tariffs.
Autori: Mr. sc. Ljerka MARKOTA, dipl. oec. i ovl. rač. Željka MARINOVIĆ, dipl. oec.
U Nar. nov., br. 125/11. objavljen je Zakon o rokovima ispunjenja novčanih obveza kao još jedan u nizu propisa kojima se nastoji osigurati učinkovitije funkcioniranje financijskog sustava. No iako Zakon stupa na snagu početkom 2012. godine, već je sada jasno kako će njegova primjena imati iznimno značenje za poslovanje gospodarskih subjekata u RH, ali i vrlo vjerojatno otvoriti cijeli niz pitanja i dvojbi. U ovom se članku, uz navođenje obrazloženja iznesenih u prijedlogu razmatranog Zakona, ukratko pojašnjavaju rokovi u kojima će poduzetnici i osobe javnog prava nakon 1. siječnja 2012. trebati ispunjavati svoje novčane obveze.
1. Uvodno 2. Na koga se odnose odredbe ZRINO-a 3. Rokovi plaćanja novčanih obveza 4. Pravne posljedice za ugovore koji nisu sastavljeni sukladno Zakonu 5. Prijelazne odredbe i provedba Zakona 6. Zaključno
According to the specific regulations in the field of foreign currency transactions some types of regular business operations with foreign currency non-residents are to be reported to the Croatian National Bank once a year. After fulfilling the value census, the Croatian National Bank is to be informed on the income and expenditure from the exchange of services in foreign countries until end of January 2012. The article presents the information on the important guidelines of such reporting to the Croatian National Bank, including the overview of the news regarding the changes of the regulations of the reporting, which should be applied in the annual reports for 2011.
The Ministry of Finance passed in November 2011 two new documents important for the introduction of the system of internal control in the public sector: the Rulebook on Financial Management and Control in Public Sector and the Directive regarding the preparation of the annual reports on the system of the internal financial controls in the public sector. The previous documents became invalid when the new ones came into effect. The authors of the article present the changes in the new documents with a special emphasis on the above stated Rulebook.
The latest Collective Agreement in the health care sector and health insurance determines, as the specific (branch) agreement the rights and obligations from the work and based on the work of the employees in health care institutions. Their founders are the Republic of Croatia, a county or a town. Such institutions perform health care services according to the provisions of the Act on Health Protection and the contract with the Croatian Institute for Health Insurance as well as the employees of the Institute. The above stated Collective Agreement, which was signed for the period of four years, has improved some existing rights and introduced some new ones.
