{"id":1834,"date":"2018-08-28T13:31:10","date_gmt":"2018-08-28T13:31:10","guid":{"rendered":"http:\/\/www.confida.rs\/rs\/?p=1834"},"modified":"2020-06-12T16:29:16","modified_gmt":"2020-06-12T16:29:16","slug":"nacrt-zakona-poreza-na-imovinu","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/nacrt-zakona-poreza-na-imovinu\/","title":{"rendered":"Nacrt Zakona Poreza na Imovinu"},"content":{"rendered":"<p>Ministarstvo. finansija je objavilo radno verzijju Zakona o izmena u dopunama Zakona o porezima na imovinu. Najva\u017enije izmene su one vezane za ukidanje kori\u0161\u0107enja fer vrednosti nepokretnosti kao osnovice za obra\u010dun poreza na imovinu. Ovo je imati zna\u010dajan efekat na sve poreske obveznike koji nepokretnosti vode u svojim knjigama primenom metoda fer vrednosti.<\/p>\n<p>Izmene koje su predlo\u017eene nose zna\u010dajnu novinu koja se ti\u010de ukidanja mogu\u0107nosti da poreski obveznici koji nepokretnosti vode u svojim poslovnim knjigama primenom metoda fer vrednosti u skladu sa <a href=\"https:\/\/www.mfin.gov.rs\/UserFiles\/File\/MRS\/2014\/MSFI%20ZA%20MSP.pdf\">MSFI<\/a>, porez na imovinu za predmetne nepokretnosti utvr\u0111uju kori\u0161\u0107enjem poreske osnovice koja je jednaka fer vrednosti istih u poslovnim knjigama obveznika. Propisano je da \u0107e se vrednosti ovakvih nepokretnosti utvr\u0111ivati primenom cena po kvadaratnom metru koje odre\u0111uje lokalna samouprava. Ove izmene \u0107e kao posledicu imati zna\u010dajan efekat na poresku obavezu svih obveznika koji vode nepokretnosti u svojim knjigama primenom metoda fer vrednosti.<\/p>\n<p>Najzna\u010dajnije izmene Zakona o porezima na imovinu obuhvataju i slede\u0107e:<\/p>\n<ul>\n<li>Definisano je da se sastavnim delom zemlji\u0161ta koje se oporezuje se smatraju staze i drugi otvoreni prostor pokriven \u0161ljakom, asfaltom, betonom i sl., zatim otvoreni prostori za parkiranje, ograde, potporni zidovi, de\u010dija igrali\u0161ta;<\/li>\n<li>Definisano je tako\u0111e da se u svrhu oporezivanja porezom na imovinu sastavnim delom objekta smatraju i mre\u017ee &#8211; vodovi inkorporisani u objektu, kao i oni koji povezuju objekat i mesto priklju\u010denja na mre\u017eu;<\/li>\n<li>Predvi\u0111ena je mogu\u0107nost umanjenja vrednosti poreske osnovice za porez na imovinu za iznos amortizacije po stopi koja se utvr\u0111uje odlukom skup\u0161tine jedinice lokalne samouprave. Ovo va\u017ei i za obveznike koji vode poreske knjige kao i za obveznike koji ne vode poslovne knjige;<\/li>\n<li>Poreska osnovica objekta koji se jednim svojim delom svrstava u objekte \u010dija se osnovica za porez na imovinu utvr\u0111uje po osnovu vrednosti iskazane u poslovnim knjigama obveznika (objekti u koji su sme\u0161teni proizvodni pogoni prera\u0111iva\u010dke industrije) utvr\u0111uje kao zbir vrednosti procentualne zastupljenosti tog dela objekta u ukupnoj korisnoj povr\u0161ini objekta i vrednosti preostalog dela objekta utvr\u0111enoj u skladu sa odredbama Zakona.<\/li>\n<li>Lice koje stekne ili otu\u0111i pravo na nepokretnost po osnovu isprave koju je sastavio, overio i potvrdio javni bele\u017enik, podnosi poresku prijavu preko javnog bele\u017enika.<\/li>\n<\/ul>\n<p>Ove navedene imene su predvi\u0111ene da se primenjuju za svrhe obra\u010duna poreza na imovinu za 2019. godinu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ministarstvo. finansija je objavilo radno verzijju Zakona o izmena u dopunama Zakona o porezima na imovinu. Najva\u017enije izmene su one vezane za ukidanje kori\u0161\u0107enja fer vrednosti nepokretnosti kao osnovice za [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1835,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[48,35,47],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nacrt Zakona Poreza na Imovinu - Confida<\/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.confida.rs\/rs\/nacrt-zakona-poreza-na-imovinu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nacrt Zakona Poreza na Imovinu - Confida\" \/>\n<meta property=\"og:description\" content=\"Ministarstvo. finansija je objavilo radno verzijju Zakona o izmena u dopunama Zakona o porezima na imovinu. 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