With the new Law about forests (Official Gazette 68/2018), liability for contribution for forests is partially canceled.
According to the new Law, all legal and natural persons who are obliged to pay profit tax or income tax and conduct their business in Republic of Croatia realizing yearly income of over 3.000.000,00 HRK, are also obliged to pay a contribution for forests.
This means that all taxpayers whose realized yearly income is less than 3.000.000,00 HRK are exempt from paying this contribution. This directive was put into effect on 1st January 2019.
Nevertheless, all taxpayers are due to calculate contribution for forests on the OKFŠ form for 2018 and pay the contribution before 30th April of 2019.
Taxpayers who are still obliged to pay the contribution, calculate the aforementioned contribution and pay it as until now, in the amount 0,0265% of total revenue and it is paid into state budget quarterly and 8 days after the calculation of contribution was made final.
Another change is that Financial agency (FINA) will be in charge of calculation and payment of contribution for forests in the name of the Secretary.
The final calculation of the contribution is considered as an enforcement document and if it’s not paid before the deadline, the Agency issues an order for payment along with corresponding interest and costs of issuing the order and the order is delivered for enforced payment to execute the enforcement on the funds.
Also, if the final calculation isn´t delivered to the Agency before the deadline, there are prescribed misdemeanor directives. A penalty of HRK 5.000,00 to HRK 15.000,00 is prescribed for legal and natural persons who are obliged to pay profit tax and for natural persons who are obliged to pay income tax and who conduct business while realizing yearly income of over 3.000.000,00 HRK. For the same misdemeanor, responsible individuals in the legal entity are also punished with a penalty between HRK 3.000,00 and HRK 5.000,00.