Objavljen je Zakon o mogućnosti odgode plaćanja nastalog poreznog duga poduzetnika koji je rastao do kraja prethodne godine. Zakonom su propisani uvjeti koje poduzetnik treba ispuniti da bi mogao ostvariti pravo na odgodu kao što su zahtjev i jamstvo u skladu s postojećim propisima. Detaljnije o propisanim mogućnostima i uvjetima vidjeti u članku.
1. Uvod 2. Što uređuje zakon 3. Subjekti primjene 4. Način reprograma poreznog duga 5. Podnošenje zahtjeva za reprogramiranje poreznog duga 6. Donošenje rješenja o reprogramiranju duga 7. Obračun kamata kod reprograma 8. Ukidanje rješenja o reprogramu 9. Odnos zakona prema drugim propisima 10. Zaključak
After a number of months of negotiations with the representatives of the Ministry of Economy, Labour and Entrepreneurship and the representatives of trade unions, the Croatian Association of Employers managed to initiate the preparation of the new Rulebook on the contents and keeping the employee records. Compared to the previous Rulebook the provisions of the new one removed some unclear issues and are to a certain extent better adapted to the working processes of employers. Some suggestions of the CAE members have been accepted and therefore the application of the new Rulebook should be significantly simpler in the business practice of employers.
Forensic accounting represents a specific counselling activity of investigating, proving and preventing crimes in the field of finances and other prohibited acts. It has arisen from the investigation of prohibited acts, which have always been present in the business economics. The authors of the article deal with the understanding of the forensic audit and the forensic accounting. They define the forensic accounting as an aggregate of all kinds of preventive and subsequent investigations of the prohibited acts in the business economics, such as frauds, tax evasion, corruption, misappropriation, embezzlement and other crime acts.
Autori: Prof. dr. sc. Franc KOLETNIK Melita KOLETNIK KOROŠEC
Companies without employees frequently appear in the Republic of Croatia and are often unjustifiably connected with illegal business operations. Such companies are founded by the persons who are already employed in other companies and want to realize a certain enterprise through the new company. Due to the fact that according to law the members of the company's management may work without the contract on employment, such companies manage to remain on the market. The author of the article writes about the specifics of business operations of such companies.
Company's cars may be put on disposal to employees for private and business purposes, whereby employers may in some cases require from their employees to use their own cars for business purposes. According to the corresponding tax regulations the employer has the right to the non-taxable compensation for the employee's expenses. Upon the use of a private car for business purposes some other expenses may arise too. The author of the article writes about such expenses and the tax position of the use of a private car for business purposes.
Similar to any other contract relationship the contract on leasing can be cancelled before its expiration due to certain circumstances. There are various reasons for cancellation of the contract such as: damages, inability to settle the payment, stealing, etc. Due to the fact that there are different types of leasing, the procedure of calculation of the pre-term cancellation of leasing is different. The author of the article writes about the procedures of recording the contract cancellations including the corresponding tax consequences.
Autor: Mr. sc. Katarina HORVAT JURJEC, dipl. oec. i ovl. rač.
A company's accounting department should record all the business events in a particular business year. Some of these business events are common and routine and do not require specific skills and competences of an accountant. Some business events require a specific attention in order to present a real situation which is entered into business records. One of such events represents the return of goods or products from the consumers. The article describes the accounting procedures of sales of goods or services, which implies the realization of the income on one hand and the corresponding expenses on the other hand through the so-called interfacing procedure, which means the simultaneous recognition of income from sales and the expenses arising from the sales. These expenses are mutually connected and represent the result of the sales of goods i.e. the subsequent recognition of the expenses for the purchase value of the sold goods, which have up to that moment been recorded as stocks in the balance sheet.
The investments into perennial crops (orchards, vineyards, olive groves, flower plantations, forests, etc.) represent agricultural activities. Such agricultural activities which comprise the investments into perennial crops differ from other production activities through creation of agricultural products (fruit, grapes, olives, etc.) and the new biological assets (trees, flowers, etc.) The article presents the accounting procedure of the investments into perennial crops, the production of agricultural products and the additional biological assets according to the requirements of the CFRS no. 17 and the IAS no. 41, respectively.
In practice the temporary work contract is often used as a legal basis for the works for which is according to the Labour Act obligatory to sign the contract on employment. There is an important difference between the contract on employment and the temporary work contract from the legal, social and taxation viewpoints. The work according to the temporary work contract is performed on a one-term basis and it is not directly connected to the permanent activities of the employer. The contract on employment is signed by the persons who directly perform the work within the permanent activities registered by the employer. The work according to the temporary work contract is performed on one's behalf and account and the work according to the contract on employment is the work on behalf and account of the employer. Due to such differences there are differences in the tax and social positions of the persons performing their work according to the temporary work contract or those working according to the contract on employment.
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
The article presents the recording of the following business events: 1. payment per activated guarantee given by the corresponding budget to a budget beneficiary for repayment of the credit to pay the purchase of long-term non-financial assets and 2. acquisition of utility and water-supply infrastructures constructed by a company which needs them and which are planned to be paid to the company through clearing of the liabilities for acquisition of the infrastructure which is transferred to the property of the town and the receivables for utility compensation which the town will receive from such a company.
Autor: Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
Besides physical persons, legal persons too can be engaged in sports activities. In view of their status the legal persons engaged in sports activities, can be organized as associations, companies or institutions. The article provides a brief review of the basic guidelines in various activities of sports organizations established as associations, including their status.
Autor: Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
In case the payment of receivables from buyers is entirely dubious, i.e. the settlement of payment is uncertain, the association should make a value adjustment of such receivables. It should actually make a value adjustment of receivables from buyers and record the unpaid amount, which has already been recorded as income, as expenditure.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
The OP Form and the Rulebook on the contents of the salary calculation, salary compensation or severance payment, which was effective until 1 July 2010, were cancelled. The new Rulebook on the contents of the salary calculation, salary compensation or severance payment becomes effective on 1 May 2011. Although according to the new Rulebook the OP Form has been cancelled, this does not mean that the payroll, the list on salary compensation or severance payment need not have to be delivered to the employee. The author of the article writes about the new contents of the payroll, the list on salary compensation or severance payment according to the new Rulebook.
The right to maternity and parental leave, maternity and parental benefits, parental leave of adopters, tutors and foster parents and each other person to whom a minor has been entrusted for care and education according to the decision made by the authorized body is regulated by the Act on Maternity and Parental Benefits, which became effective on 1 January 2009, and the Act on Amendments to the Act on Maternity and Parental Benefits, which became effective on 19 March 2011. According to the new Act the conditions for exercising such rights and maternity protection have been improved. The article deals with the rights and determination of the benefits during the maternity and parental leaves according to the valid regulations.
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
The system of pension insurance in the Republic of Croatia comprises the obligatory and voluntary pension insurance. The voluntary pension insurance represents a type of savings in which the employer may participate without being obliged to pay taxes. In such a way the payments of the employer and the government incentives are accumulated, whereby the fund of voluntary pension insurance capitalizes the paid premiums through crediting of yield made on the capital market. The article describes the procedures of the employer regarding the calculation and payment of employees' salaries and the payment of premiums for their voluntary pension insurance.
The rights of the tax body and the tax payer, who represent the parties in the taxation relationship, subject to the statutes on limitation in a certain period. The statute on limitation can be relative and absolute. In calculation of the starting point of the statute on limitation it is important to take into account the beginning of its calculation. The article deals with different calculations which depend on the tax type. The article also points to the statute on limitation regarding contributions, cash penalties, administrative, court and public notary fees.
The legal remedies in tax supervision represent the procedures of reconsidering the decisions made by the tax bodies regarding the determined unlawfulness and/or irregularities. The legal remedies try to enable a regular and lawful decision-making and the unique application of the right including the equality of tax payers. In accordance with the principle of the rule of law as the basic principle of each country and taking into consideration the European standards of public administration, the Act on General Administrative Procedure introduced the institute of objection into the administrative procedural law as a new regular legal remedy. The author of the article presents the objection and its role in the tax supervision.
The persons obliged to pay the special tax on coffee are legal or physical persons who produce coffee or have it produced – manufacturer, importer, the person who delivers or receives coffee on the territory of the Republic of Croatia. The tax obligation from 1 April is applied only in the case when coffee is put on sales or consumption. The article presents an example of recording the purchase and sales of coffee upon import and by the manufacturer in terms of accounting and taxation.
Autor: Mr. sc. Ljerka MARKOTA, dipl. oec. i ovl. rač.
The article presents the news in taxation of coffee with special taxes according to the new Act on Special Tax on Coffee which became effective on 1 April 2011 and the Rulebook on Special Tax on Coffee and Coffee Labelling which has been applied since 2 April 2011.
A distraint procedure based on the valid distraint documents is carried out in the offices of the Tax Administration in the volume necessary for collection of a tax debt. They make the decisions on confiscation and transfer of cash assets from the debtor's account and the tied cash assets as well as the distraint on the cash assets (salary) which a distrainee receives from the employer. If a distraint procedure has been started on the distrainee (tax payer) he/she may make a claim in a written form to effect the public payments in instalments. The article describes the procedure of distraint on due cash receivables by the Tax Administration and states the exceptional cases when it is possible to make a claim for writing off the tax debt.
Autor: Mr. sc. Mirjana MAHOVIĆ KOMLJENOVIĆ, dipl. oec.
The new regulations on the payment of compensation for extraction of mineral raw materials were published in April, 2011. The author of the article comments on the contents of such regulations and describes the procedure of determination of liabilities and payments of compensations for extraction of raw materials.
In the European Union there are more and more speculations regarding taxation reforms. One of the ideas refers to taxation of the financial sector, which represents the result of the world financial crisis, during which many countries invested substantial amounts of money in recovering and saving of their financial institutions. The other idea refers to the introduction of the tax on financial transactions. The author of the article writes about the circumstances and the ideas regarding such models.
The International Accounting Standard no. 540 determines the procedures regarding auditing of accounting estimates in the pre-audit and the final audit. This standard is applied to the audit of the financial reports for the periods started on 15 December 2009 or after this date up to the next changes and their publishing. This article explains the audit procedures which follow after the pre-audit i.e. the methods of the final audit (after completion of the final recordings in a company) upon the review of the positions which include the accounting estimates.
The article presents the agenda of the conference of the International Accounting Standards Board held from 21 to 23 March 2011. The discussion on Leases and Recognition of Income is specifically explained.
The European Commission made the proposals to improve the legislation regarding the performance of the economic units and public services in the EU member countries.
Iako je ovršni postupak do sada doživio brojne izmjene i dopune, prošle je godine donesen novi niz zakona koji će znatno izmijeniti dosadašnji tijek i način provođenja ovršnog postupka, s time da je dio novih pravila kao što su pravila o ovrsi na novčanim sredstvima već u primjeni, dok će se ostala početi primjenjivati od 1. siječnja 2012. No kako je za sada u potpunosti stupio na snagu samo Zakon o provedbi ovrhe na novčanim sredstvima, u ovom će se članku detaljnije obraditi pitanja koja su riješena u tom zakonu. Stoga autorica upućuje na novosti u ovrsi na novčanim sredstvima, s time da se daju osnovne naznake i ostale novosti u ovršnom postupku.
1. Uvod 2. Opće odredbe 3. Provedba ovrhe na novčanim sredstvima 4. Blokada računa 5. Dostava rješenja trgovačkog suda i zatvaranje računa 6. Davanje, čuvanje i pohrana podataka 7. Kaznene te prelazne i završne odredbe 8. Završne napomene vezane za obračunska plaćanja u blokadi računa
The article analyses the issue of usability of a promissory note in the way that the limited amount is used to the maximum for the capital amount of receivables, whereby default interests are also collected through a promissory note without taking into account that the capital amount and the corresponding interests may exceed such an amount. Banks have so far performed differently in such a case. Today, FINA has a restrictive approach comprising the collection of payment up to the limited amount i.e. depending on the type of a promissory note. The author of the article considers such an approach incorrect and presents arguments for a different viewpoint.
The Act on Prevention of Money Laundry and Financing of Terrorism determines the obligation of drawing up by-laws regarding its implementation. Due to the fact that certain entities obliged to apply the above stated Act have the same starting points, their by-laws may have similar contents. The author of the article presents a sample document of such by-laws for law firms, lawyers and public notaries.
The authorized exchange offices use the protected software for their business operations. The software is used for supervision of performance, calculations of income and collection of data on the realized sales. The common characteristic of all the certified software is their unique functioning according to the determined regulations. The idea of the unique software arose from the need to make easier and speed up the supervision of exchange office performance, to prevent unlawfulness at work, to determine income and expenses from foreign exchange operations in a unique and appropriate way and to obtain the corresponding data on the sales of authorized foreign exchange offices.
The new Directive determines the new regulations referring to the procedures of approving a more favourable tariff system due to the specific use of a vessel, i.e. the approval of the application of the zero customs tariff on the vessels used for performing business activities such as rentals, including the regulations of customs supervision of such vessels. The author of the article presents the ways of vessel rentals after 17 March 2011.
Accommodation fee represents an income to tourist associations. Such assets are used for improvement of the accommodation conditions of tourists in a tourist resort, for improvement and promotion of tourism on the territory where they have been collected as well as for the development projects and the projects of creating new tourist programmes in the touristically undeveloped areas. The article presents the regulations regarding accommodation fee, its payers, checking-in and checking-out of tourists and recording and issuing of a road tax vignette.
If a certain employee's right is differently determined in the contract on employment, the collective agreement, the agreement signed between the employees' council and the employer, the rulebook on labour or the corresponding act, the most favourable right for the employee is applied as a principle. The author of the article comments on the court viewpoints regarding the employees' rights and termination of employment due to business circumstances. Keywords:
The new Act on Prevention of Interest Conflict became effective on 10 March 2011, when the old Act from 2003 stopped being valid. The new Act introduced some novelties in the above stated field. The article presents the novelties and the basic provisions of the new Act on Prevention of Interest Conflict.
The rights and obligations of the employees in the state and public services are, besides by the Labour Act as the main regulation in the field of labour relations, in more detail determined by the collective agreements as the professional resources of the labour law. According to the signed collective agreements the employees in the state and public services obtain the right to a certain aid under the conditions and to the amounts determined by the provisions of such collective agreements.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
