\u010dlana 157. stav 2. Zakona o porezu na dohodak<\/a> gra\u0111ana je propisano da za porez na prihode od samostalne delatnosti jem\u010de supsidijarno svojom imovinom svi punoletni \u010dlanovi doma\u0107instva obveznika koji u momentu nastanka obaveze \u010dine doma\u0107instvo obveznika u smislu \u010dlana 10. ovog zakona.<\/p>\n\u010clanom porodice, u smislu ovog zakona, smatraju se bra\u010dni drug, roditelji, deca, usvojenik i usvojilac obveznika.<\/em><\/p>\nKako u skladu sa odredbama Zakona o poreskom postupku i poreskoj administraciji poreski du\u017enik je i poreski jemac koji odgovara za pla\u0107anje obveznikovog poreskog duga, za slu\u010daj da poreski obveznik taj dug ne plati o dospelosti, u slu\u010daju naplate duga na ime dospelih, a nenapla\u0107enih poreskih obaveza u vezi sa obavljanjem samostalne delatnosti, u pogledu naplate poreza i doprinosa mo\u017ee se primeniti institut poreskog jemca koji odgovara za pla\u0107anje obveznikovog poreskog duga, te na taj na\u010din mo\u017eete biti supsidijarno odgovorni za poreski dug punoletnog \u010dlana doma\u0107instva koji je poreski obveznik.<\/p>\n
Ovo je samo jedna od specifi\u010dnosti koje poreski obveznici \u010desto nisu svesni, a koja je nedavno i potvr\u0111ena u pravno obavezuju\u0107em mi\u0161ljenju Ministarstva finansija broj 430-00-254\/2019-04 od 13.5.2019. godine.<\/strong><\/p>\nAko \u017eelite da se bolje informi\u0161ete o Va\u0161im pravima i obavezama u poreskom odnosu mo\u017eete kontatkirati na\u0161 poreski tim na tax@confida.rs.<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Da li ste znali da iako niste uklju\u010deni u obavljanje delatnosti Va\u0161eg \u010dlana doma\u0107instva mo\u017eete biti jemac za njegove dugove po osnovu poreskih obaveza? Naime, odredbama \u010dlana 157. stav 2. […]<\/p>\n","protected":false},"author":1,"featured_media":2103,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3,6],"tags":[],"yoast_head":"\n
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