Title Oporezivanje dohotka ostvarenog u inozemstvu
Title (english) Taxation of income earned abroad
Author Helena Jurković
Mentor Renata Perić (mentor)
Committee member Tunjica Petrašević (predsjednik povjerenstva)
Committee member Boris Ljubanović (član povjerenstva)
Committee member Renata Perić (član povjerenstva)
Granter Josip Juraj Strossmayer University of Osijek Faculty of Law Osijek (Chair of Financial Law and Financial Sciences) Osijek
Defense date and country 2018-12-17, Croatia
Scientific / art field, discipline and subdiscipline SOCIAL SCIENCES Law Financial Law
Abstract Plaćeni porez u inozemstvu uračunat će se u tuzemni porez za svaki pojedinačni inozemni dohodak zasebno samo na temelju potvrde inozemnog poreznog tijela ili za to ovlaštene osobe. Neće se uračunati ako isti nije plaćen u inozemstvu u skladu sa odredbama Međunarodnog ugovora o izbjegavanju dvostrukog oporezivanja, ako je ugovor u primjeni. Porez plaćen u inozemstvu uračunava se u godišnjem obračunu putem podnesene godišnje prijave, u posebnom postupku, te putem izvješća u slučaju konačnog dohotka. Tuzemni poslodavac za izaslanog radnika i rezident sam za sebe obvezni su u roku od 30 dana od dana primitka, odnosno isplate, obračunati, uplatiti i izvijestiti o inozemnom dohotku. Primatelji inozemne mirovine isto će učiniti prema rješenju Porezne uprave. Iznimno, porez na dohodak u tuzemstvu nije obvezan plaćati porezni obveznik rezident koji predujam poreza na dohodak ili konačni porez na dohodak plaća u inozemstvu o čemu je dužan izvijestiti Poreznu upravu u roku 8 dana od dana ostvarenog prvog primitka u tekućoj godini (obrazac INO-IZJAVA). Tuzemni poslodavac za izaslanog radnika ili sam porezni obveznik obvezan je dostaviti Poreznoj upravi podatke o ostvarenom dohotku i plaćenom porezu u inozemstvu, koji odgovara tuzemnom porezu na dohodak, na propisanom izvješću do 31.sijačnja tekuće godine za prethodnu godinu (Obrazac INO-DOH). Isto se primjenjuje i kada RH u skladu s međunarodnim ugovorom izuzima taj dohodak od oporezivanja Ako do navedenoga roka obveznici ne posjeduju podatak o porezu plaćenom u inozemstvu dužni suo tome izvijestiti PU te naknadno dostaviti podatke, a najkasnije do 30. studenog tekuće godine za prethodnu godinu. Temeljem dostavljenog izvješća porezne uprava izvršiti će obračun poreza na dohodak, uračunavajući porez plaćen u inozemstvu, koji odgovara tuzemnom porezu na dohodak. Konačan porez na inozemni dohodak, uz uračunavanje plaćenog inozemnog poreza temeljem dostavljenog izvješća, porezni obveznik plaća prema rješenju Porezne uprave u roku od 15 dana od dana dostave rješenja.
Abstract (english) Paid taxes abroad will be included in the domestic tax for each individual foreign income separately on the basis of a certificate issued by a foreign tax authority or authorized persons. It will not be charged if it is not paid abroad in accordance with the provisions of the International Tax Deduction Agreement if the contract is in effect. Tax paid abroad is included in the annual calculation through the annual application filed, in a special procedure, and in the case of final income reports. Domestic employer for a delegated worker and a resident for themselves are obliged within 30 days from the date of receipt or payment, to calculate, to pay and to report on foreign income. The recipients of foreign pensions will also do so according to the Tax Administration decision. Exceptionally, a resident taxpayer is not required to pay a resident taxpayer who pays a tax on income or final income tax pay abroad, and is obliged to report it to the Tax Administration within 8 days of the date of first receipt in the current year (INO-STATEMENT Form ). The local employer for the delegated worker or the taxpayer himself is obliged to submit to the Tax Administration data on income realized and paid tax abroad, which corresponds to the domestic income tax, on the prescribed report until 31st January of the current year for the previous year (Form INO-DOH). The same applies even when the Republic of Croatia according to the international agreement exempts this income from taxation. If the taxpayers do not have the tax information paid abroad, they are obliged to inform the PU and subsequently submit the data, and no later than 30 November of the current year for the previous year . Based on the submitted tax returns, the tax administration will calculate the income tax, calculating the tax paid abroad, which corresponds to the domestic income tax. The final tax on foreign income, with the calculation of paid foreign tax based on the submitted report, the taxpayer pays according to the decision of the Tax Administration within 15 days from the date of delivery of the decision.
Keywords
porez
inozemni dohodak
rezident
izvješće
uračunavanje
Keywords (english)
tax
foreign income
resident
report
calculation
Language croatian
URN:NBN urn:nbn:hr:132:555841
Study programme Title: Public Administration Study programme type: professional Study level: specialist graduate Academic / professional title: Strucni specijalist / strucna specijalistica javne uprave (Strucni specijalist / strucna specijalistica javne uprave)
Type of resource Text
File origin Born digital
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Created on 2019-06-07 06:56:42