{"id":3207,"date":"2023-03-14T09:45:32","date_gmt":"2023-03-14T09:45:32","guid":{"rendered":"https:\/\/www.confida.rs\/rs\/?p=3207"},"modified":"2023-03-14T09:45:32","modified_gmt":"2023-03-14T09:45:32","slug":"obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/","title":{"rendered":"Obra\u010dun poreske amortizacije: iznos pet prose\u010dnih mese\u010dnih bruto zarada"},"content":{"rendered":"<p>Za <strong>obra\u010dun poreske amortizacije<\/strong> za stalna sredstva koja su nabavljena zaklju\u010dno sa 31. decembrom 2018. godine primenjuju se odredbe starog\u00a0<strong>Pravilnika o na\u010dinu razvrstavanja stalnih sredstava po grupama i na\u010dinu utvr\u0111ivanja amortizacije za poreske svrhe<\/strong>.<!--more--><\/p>\n<h2><strong>\u0160to Pravilnik propisuje? <\/strong><\/h2>\n<p>Navedeni pravilnik propisuje da se celokupni saldo pojedina\u010dne amortizacione grupe od II do V priznaje kao rashod amortizacije, odnosno da je saldo grupe jednak nuli, ukoliko je krajnji saldo pojedine amortizacione grupe <strong>manji od pet prose\u010dnih mese\u010dnih bruto zarada\u00a0ispla\u0107enih <\/strong>po zaposlenom u Republici u poslednjem mesecu perioda za koji se vr\u0161i obra\u010dun amortizacije.<\/p>\n<p>Kako je prose\u010dna mese\u010dna bruto zarada za decembar 2022. godine iznosila 115 315 dinara, proizilazi da se za pojedina\u010dne amortizacione grupe \u010diji saldo iznosi do 576 575 dinara celokupni saldo te grupe priznaje kao rashod amortizacije za poreske svrhe.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Za obra\u010dun poreske amortizacije za stalna sredstva koja su nabavljena zaklju\u010dno sa 31. decembrom 2018. godine primenjuju se odredbe starog\u00a0Pravilnika o na\u010dinu razvrstavanja stalnih sredstava po grupama i na\u010dinu utvr\u0111ivanja [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3208,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[52,54,6,1,64],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Obra\u010dun poreske amortizacije: iznos pet prose\u010dnih mese\u010dnih bruto zarada - Confida<\/title>\n<meta name=\"description\" content=\"Za pojedina\u010dne amortizacione grupe \u010diji saldo iznosi do 576 575 dinara celokupni saldo te grupe priznaje kao rashod amortizacije za poreske svrhe.\" \/>\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\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obra\u010dun poreske amortizacije: iznos pet prose\u010dnih mese\u010dnih bruto zarada - Confida\" \/>\n<meta property=\"og:description\" content=\"Za pojedina\u010dne amortizacione grupe \u010diji saldo iznosi do 576 575 dinara celokupni saldo te grupe priznaje kao rashod amortizacije za poreske svrhe.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/\" \/>\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=\"2023-03-14T09:45:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/obracun-amortizacije.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=\"1 minute\" \/>\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\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#primaryimage\",\"inLanguage\":\"en\",\"url\":\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/obracun-amortizacije.png\",\"contentUrl\":\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/obracun-amortizacije.png\",\"width\":1920,\"height\":1080},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#webpage\",\"url\":\"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/\",\"name\":\"Obra\\u010dun poreske amortizacije: iznos pet prose\\u010dnih mese\\u010dnih bruto zarada - Confida\",\"isPartOf\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#primaryimage\"},\"datePublished\":\"2023-03-14T09:45:32+00:00\",\"dateModified\":\"2023-03-14T09:45:32+00:00\",\"description\":\"Za pojedina\\u010dne amortizacione grupe \\u010diji saldo iznosi do 576 575 dinara celokupni saldo te grupe priznaje kao rashod amortizacije za poreske svrhe.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#breadcrumb\"},\"inLanguage\":\"en\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.confida.rs\/rs\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Obra\\u010dun poreske amortizacije: iznos pet prose\\u010dnih mese\\u010dnih bruto zarada\"}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#webpage\"},\"author\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/#\/schema\/person\/fd95e1463b666fc011397f501e451c11\"},\"headline\":\"Obra\\u010dun poreske amortizacije: iznos pet prose\\u010dnih mese\\u010dnih bruto zarada\",\"datePublished\":\"2023-03-14T09:45:32+00:00\",\"dateModified\":\"2023-03-14T09:45:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#webpage\"},\"wordCount\":150,\"publisher\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/obracun-amortizacije.png\",\"articleSection\":{\"0\":\"Guidelines\",\"1\":\"Tax Guidelines\",\"2\":\"Taxes\",\"4\":\"VAT\"},\"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":"Obra\u010dun poreske amortizacije: iznos pet prose\u010dnih mese\u010dnih bruto zarada - Confida","description":"Za pojedina\u010dne amortizacione grupe \u010diji saldo iznosi do 576 575 dinara celokupni saldo te grupe priznaje kao rashod amortizacije za poreske svrhe.","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\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/","og_locale":"en_US","og_type":"article","og_title":"Obra\u010dun poreske amortizacije: iznos pet prose\u010dnih mese\u010dnih bruto zarada - Confida","og_description":"Za pojedina\u010dne amortizacione grupe \u010diji saldo iznosi do 576 575 dinara celokupni saldo te grupe priznaje kao rashod amortizacije za poreske svrhe.","og_url":"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/","og_site_name":"Confida","article_publisher":"http:\/\/www.facebook.com\/confida.rs\/","article_published_time":"2023-03-14T09:45:32+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/obracun-amortizacije.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":"1 minute"},"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\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#primaryimage","inLanguage":"en","url":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/obracun-amortizacije.png","contentUrl":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/obracun-amortizacije.png","width":1920,"height":1080},{"@type":"WebPage","@id":"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#webpage","url":"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/","name":"Obra\u010dun poreske amortizacije: iznos pet prose\u010dnih mese\u010dnih bruto zarada - Confida","isPartOf":{"@id":"https:\/\/www.confida.rs\/rs\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#primaryimage"},"datePublished":"2023-03-14T09:45:32+00:00","dateModified":"2023-03-14T09:45:32+00:00","description":"Za pojedina\u010dne amortizacione grupe \u010diji saldo iznosi do 576 575 dinara celokupni saldo te grupe priznaje kao rashod amortizacije za poreske svrhe.","breadcrumb":{"@id":"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#breadcrumb"},"inLanguage":"en","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.confida.rs\/rs\/"},{"@type":"ListItem","position":2,"name":"Obra\u010dun poreske amortizacije: iznos pet prose\u010dnih mese\u010dnih bruto zarada"}]},{"@type":"Article","@id":"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#article","isPartOf":{"@id":"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#webpage"},"author":{"@id":"https:\/\/www.confida.rs\/rs\/#\/schema\/person\/fd95e1463b666fc011397f501e451c11"},"headline":"Obra\u010dun poreske amortizacije: iznos pet prose\u010dnih mese\u010dnih bruto zarada","datePublished":"2023-03-14T09:45:32+00:00","dateModified":"2023-03-14T09:45:32+00:00","mainEntityOfPage":{"@id":"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#webpage"},"wordCount":150,"publisher":{"@id":"https:\/\/www.confida.rs\/rs\/#organization"},"image":{"@id":"https:\/\/www.confida.rs\/rs\/obracun-poreske-amortizacije-iznos-pet-prosecnih-mesecnih-bruto-zarada\/#primaryimage"},"thumbnailUrl":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/obracun-amortizacije.png","articleSection":{"0":"Guidelines","1":"Tax Guidelines","2":"Taxes","4":"VAT"},"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\/3207"}],"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=3207"}],"version-history":[{"count":1,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/posts\/3207\/revisions"}],"predecessor-version":[{"id":3209,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/posts\/3207\/revisions\/3209"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/media\/3208"}],"wp:attachment":[{"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/media?parent=3207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/categories?post=3207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/tags?post=3207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}