{"id":3105,"date":"2022-12-23T16:03:25","date_gmt":"2022-12-23T16:03:25","guid":{"rendered":"https:\/\/www.confida.rs\/rs\/?p=3105"},"modified":"2022-12-23T16:03:25","modified_gmt":"2022-12-23T16:03:25","slug":"izmene-zakona-o-poreskom-postupku-i-administraciji","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/","title":{"rendered":"Izmene Zakona o poreskom postupku i administraciji"},"content":{"rendered":"<p>Narodna Skup\u0161tina Republike Srbije usvojila je <strong>Zakon o izmenama i dopunama Zakona o poreskom postupku i poreskoj administraciji<\/strong> 9. decembra 2022. godine. <!--more-->Zakon je objavljen u Slu\u017ebenom glasniku Republike Srbije, a <strong>stupio je na snagu 20. decembra 2022. godine.<\/strong><\/p>\n<h2><strong>Najzna\u010dajnije izmene <\/strong><\/h2>\n<p>U nastavku predstavljamo <strong>najzna\u010dajnije izmene Zakona<\/strong> o poreskom postupku i poreskoj administraciji:<\/p>\n<h3><strong>Zahtev obveznika za odlaganje pla\u0107anja poreza podnet u roku iz opomene ne odla\u017ee pokretanje postupka prinudne naplate<\/strong><\/h3>\n<p><strong>Izmenama ZPPPA bri\u0161e se \u010dlan koji je predvi\u0111ao ograni\u010denje za Poresku upravu u smislu da<\/strong> Poreska uprava ne\u0107e doneti re\u0161enje o prinudnoj naplati ako je zahtev za odlaganje pla\u0107anja poreza podnet u roku iz opomene, dok se ne odlu\u010di po tom zahtevu.\u00a0S obzirom na izmene koje su usvojene, Poreska uprava vi\u0161e nema to ograni\u010denje te i u slu\u010daju podno\u0161enja zahteva za odlaganje pla\u0107anja poreza u skladu sa rokom iz opomene, mo\u017ee pokrenuti postupak prinudne naplate.<\/p>\n<p>Implikacije za poreskog obveznika su utvr\u0111ivanje uve\u0107anja poreskog duga u prinudnoj naplati, eventualnih tro\u0161kova prinudne naplate i ustanovljavanje mere obezbe\u0111enja naplate poreza u postupku prinudnog izvr\u0161enja, bez obzira na \u010dinjenicu podno\u0161enja i potencijalni ishod odlu\u010divanja o podnetom zahtevu poreskog obveznika.<\/p>\n<h3><strong>Trajanje mere zabrane obavljanja delatnosti izre\u010dene u toku poreske kontrole<\/strong><\/h3>\n<p>Poreskom obvezniku kome su u toku poreske kontrole utvr\u0111ene nepravilnosti (<em>robu i usluge ne prati verodostojna dokumentacija od zna\u010daja za utvr\u0111ivanje poreza, neupla\u0107ivanje dnevnog pazara, anga\u017eovanje lica bez ugovora o radu ili drugog akta o radnom anga\u017eovanju i neprijavljivanje lica nadle\u017enoj organizaciji obaveznog socijalnog osiguranja, neevidentiranje prometa preko fiskalne kase, elektronskog fiskalnog ure\u0111aja ili na drugi propisani na\u010din<\/em>) izri\u010de se mera zabrane obavljanja delatnosti:<\/p>\n<ul>\n<li>u trajanju od\u00a0<strong>15 dana<\/strong>&#8211; ukoliko je\u00a0<em><strong>nepravilnost utvr\u0111ena\u00a0prvi put<\/strong><\/em><em>;<\/em><\/li>\n<li>u trajanju od\u00a0<strong>90 dana<\/strong>&#8211;\u00a0 ukoliko je\u00a0<em><strong>nepravilnost utvr\u0111ena\u00a0drugi put<\/strong><\/em><em>;<\/em><\/li>\n<li>u trajanju od\u00a0<strong>jedne godine<\/strong>&#8211; ukoliko je\u00a0<em><strong>nepravilnost utvr\u0111ena\u00a0tre\u0107i put<\/strong><\/em><em>.<\/em><\/li>\n<\/ul>\n<h3><strong>Mogu\u0107nost izricanja zabrane vr\u0161enja odre\u0111enih poslova odgovornom licu u pravnom licu za ponovljeni prekr\u0161aj<\/strong><\/h3>\n<p>Odgovornom licu u pravnom licu mo\u017ee se izre\u0107i uz nov\u010danu kaznu i mera zabrane vr\u0161enja odre\u0111enih poslova u slu\u010daju kada u roku od dve godine od dana pravnosna\u017enosti osu\u0111uju\u0107e presude za prekr\u0161aje:<\/p>\n<ul>\n<li>nepodno\u0161enja poreske prijave, neobra\u010dunavanja i nepla\u0107anja poreza;<\/li>\n<li>nepodno\u0161enja poreske prijave, obra\u010dunavanja ali nepla\u0107anja poreza;<\/li>\n<li>podno\u0161enja poreske prijave, ali nepla\u0107anja poreza i<\/li>\n<li>nepodno\u0161enja poreske prijave u slu\u010daju kada je zakonom propisano da se ne sprovodi samooporezivanje, ili po nalogu kontrole, u\u010dini isti prekr\u0161aj.<\/li>\n<\/ul>\n<p>Dakle, izmena propisa kojom se obezbe\u0111uje mogu\u0107nost dodatnog izricanja mere zabrane uz nov\u010danu kaznu <strong>odnosi se isklju\u010divo na povratnike u vr\u0161enju navedenih prekr\u0161aja.<\/strong><\/p>\n<p>Mera zabrane mo\u017ee se izre\u0107i u trajanju od <strong>\u0161est meseci do tri godine<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Narodna Skup\u0161tina Republike Srbije usvojila je Zakon o izmenama i dopunama Zakona o poreskom postupku i poreskoj administraciji 9. decembra 2022. godine.<\/p>\n","protected":false},"author":1,"featured_media":3106,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[3,4,52,1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Izmene Zakona o poreskom postupku i administraciji - 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\/izmene-zakona-o-poreskom-postupku-i-administraciji\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Izmene Zakona o poreskom postupku i administraciji - Confida\" \/>\n<meta property=\"og:description\" content=\"Narodna Skup\u0161tina Republike Srbije usvojila je Zakon o izmenama i dopunama Zakona o poreskom postupku i poreskoj administraciji 9. decembra 2022. godine.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/\" \/>\n<meta property=\"og:site_name\" content=\"Confida\" \/>\n<meta property=\"article:publisher\" content=\"http:\/\/www.facebook.com\/confida.rs\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-12-23T16:03:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2022\/12\/izmene-poreska-administracija-web.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Confida_Serbia\" \/>\n<meta name=\"twitter:site\" content=\"@Confida_Serbia\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u0000\u0000\u0000conf\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.confida.rs\/rs\/#organization\",\"name\":\"Confida - Tax Audit Consulting\",\"url\":\"https:\/\/www.confida.rs\/rs\/\",\"sameAs\":[\"http:\/\/www.facebook.com\/confida.rs\/\",\"http:\/\/www.instagram.com\/confida_srbija\/\",\"https:\/\/www.linkedin.com\/company\/confida-consulting-d.o.o.\",\"https:\/\/www.youtube.com\/channel\/UC5KYlQZksIBOT1bKtW89LIQ\",\"https:\/\/twitter.com\/Confida_Serbia\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.confida.rs\/rs\/#logo\",\"inLanguage\":\"en\",\"url\":\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2018\/01\/confida_logo.png\",\"contentUrl\":\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2018\/01\/confida_logo.png\",\"width\":280,\"height\":65,\"caption\":\"Confida - Tax Audit Consulting\"},\"image\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.confida.rs\/rs\/#website\",\"url\":\"https:\/\/www.confida.rs\/rs\/\",\"name\":\"Confida\",\"description\":\"Tax Audit Consulting\",\"publisher\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.confida.rs\/rs\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#primaryimage\",\"inLanguage\":\"en\",\"url\":\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2022\/12\/izmene-poreska-administracija-web.png\",\"contentUrl\":\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2022\/12\/izmene-poreska-administracija-web.png\",\"width\":1920,\"height\":1080},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#webpage\",\"url\":\"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/\",\"name\":\"Izmene Zakona o poreskom postupku i administraciji - Confida\",\"isPartOf\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#primaryimage\"},\"datePublished\":\"2022-12-23T16:03:25+00:00\",\"dateModified\":\"2022-12-23T16:03:25+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#breadcrumb\"},\"inLanguage\":\"en\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.confida.rs\/rs\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Izmene Zakona o poreskom postupku i administraciji\"}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#webpage\"},\"author\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/#\/schema\/person\/fd95e1463b666fc011397f501e451c11\"},\"headline\":\"Izmene Zakona o poreskom postupku i administraciji\",\"datePublished\":\"2022-12-23T16:03:25+00:00\",\"dateModified\":\"2022-12-23T16:03:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#webpage\"},\"wordCount\":493,\"publisher\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2022\/12\/izmene-poreska-administracija-web.png\",\"articleSection\":[\"Financial\",\"Governments\",\"Guidelines\"],\"inLanguage\":\"en\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.confida.rs\/rs\/#\/schema\/person\/fd95e1463b666fc011397f501e451c11\",\"name\":\"conf\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.confida.rs\/rs\/#personlogo\",\"inLanguage\":\"en\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/3f9959cfedfaa6af7bc56418481ead78?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/3f9959cfedfaa6af7bc56418481ead78?s=96&d=mm&r=g\",\"caption\":\"conf\"},\"url\":\"https:\/\/www.confida.rs\/rs\/author\/confida\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Izmene Zakona o poreskom postupku i administraciji - Confida","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/","og_locale":"en_US","og_type":"article","og_title":"Izmene Zakona o poreskom postupku i administraciji - Confida","og_description":"Narodna Skup\u0161tina Republike Srbije usvojila je Zakon o izmenama i dopunama Zakona o poreskom postupku i poreskoj administraciji 9. decembra 2022. godine.","og_url":"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/","og_site_name":"Confida","article_publisher":"http:\/\/www.facebook.com\/confida.rs\/","article_published_time":"2022-12-23T16:03:25+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2022\/12\/izmene-poreska-administracija-web.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_creator":"@Confida_Serbia","twitter_site":"@Confida_Serbia","twitter_misc":{"Written by":"\u0000\u0000\u0000conf","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Organization","@id":"https:\/\/www.confida.rs\/rs\/#organization","name":"Confida - Tax Audit Consulting","url":"https:\/\/www.confida.rs\/rs\/","sameAs":["http:\/\/www.facebook.com\/confida.rs\/","http:\/\/www.instagram.com\/confida_srbija\/","https:\/\/www.linkedin.com\/company\/confida-consulting-d.o.o.","https:\/\/www.youtube.com\/channel\/UC5KYlQZksIBOT1bKtW89LIQ","https:\/\/twitter.com\/Confida_Serbia"],"logo":{"@type":"ImageObject","@id":"https:\/\/www.confida.rs\/rs\/#logo","inLanguage":"en","url":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2018\/01\/confida_logo.png","contentUrl":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2018\/01\/confida_logo.png","width":280,"height":65,"caption":"Confida - Tax Audit Consulting"},"image":{"@id":"https:\/\/www.confida.rs\/rs\/#logo"}},{"@type":"WebSite","@id":"https:\/\/www.confida.rs\/rs\/#website","url":"https:\/\/www.confida.rs\/rs\/","name":"Confida","description":"Tax Audit Consulting","publisher":{"@id":"https:\/\/www.confida.rs\/rs\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.confida.rs\/rs\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en"},{"@type":"ImageObject","@id":"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#primaryimage","inLanguage":"en","url":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2022\/12\/izmene-poreska-administracija-web.png","contentUrl":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2022\/12\/izmene-poreska-administracija-web.png","width":1920,"height":1080},{"@type":"WebPage","@id":"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#webpage","url":"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/","name":"Izmene Zakona o poreskom postupku i administraciji - Confida","isPartOf":{"@id":"https:\/\/www.confida.rs\/rs\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#primaryimage"},"datePublished":"2022-12-23T16:03:25+00:00","dateModified":"2022-12-23T16:03:25+00:00","breadcrumb":{"@id":"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#breadcrumb"},"inLanguage":"en","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.confida.rs\/rs\/"},{"@type":"ListItem","position":2,"name":"Izmene Zakona o poreskom postupku i administraciji"}]},{"@type":"Article","@id":"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#article","isPartOf":{"@id":"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#webpage"},"author":{"@id":"https:\/\/www.confida.rs\/rs\/#\/schema\/person\/fd95e1463b666fc011397f501e451c11"},"headline":"Izmene Zakona o poreskom postupku i administraciji","datePublished":"2022-12-23T16:03:25+00:00","dateModified":"2022-12-23T16:03:25+00:00","mainEntityOfPage":{"@id":"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#webpage"},"wordCount":493,"publisher":{"@id":"https:\/\/www.confida.rs\/rs\/#organization"},"image":{"@id":"https:\/\/www.confida.rs\/rs\/izmene-zakona-o-poreskom-postupku-i-administraciji\/#primaryimage"},"thumbnailUrl":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2022\/12\/izmene-poreska-administracija-web.png","articleSection":["Financial","Governments","Guidelines"],"inLanguage":"en"},{"@type":"Person","@id":"https:\/\/www.confida.rs\/rs\/#\/schema\/person\/fd95e1463b666fc011397f501e451c11","name":"conf","image":{"@type":"ImageObject","@id":"https:\/\/www.confida.rs\/rs\/#personlogo","inLanguage":"en","url":"https:\/\/secure.gravatar.com\/avatar\/3f9959cfedfaa6af7bc56418481ead78?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3f9959cfedfaa6af7bc56418481ead78?s=96&d=mm&r=g","caption":"conf"},"url":"https:\/\/www.confida.rs\/rs\/author\/confida\/"}]}},"_links":{"self":[{"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/posts\/3105"}],"collection":[{"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/comments?post=3105"}],"version-history":[{"count":1,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/posts\/3105\/revisions"}],"predecessor-version":[{"id":3107,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/posts\/3105\/revisions\/3107"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/media\/3106"}],"wp:attachment":[{"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/media?parent=3105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/categories?post=3105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/tags?post=3105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}