{"id":6636,"date":"2019-01-10T17:10:05","date_gmt":"2019-01-10T17:10:05","guid":{"rendered":"https:\/\/confida.simulus.hr\/hr\/?p=1838"},"modified":"2019-01-10T17:10:05","modified_gmt":"2019-01-10T17:10:05","slug":"ino-doh-obrazac","status":"publish","type":"post","link":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/ino-doh-obrazac\/","title":{"rendered":"INO-DOH obrazac"},"content":{"rendered":"

Godi\u0161nju poreznu obvezu poreznog obveznika, rezidenta Republike Hrvatske, utvr\u0111uje nadle\u017ena Porezna uprava u tzv. posebnom postupku, a na temelju podataka koji su podneseni istoj na obrascu JOPPD za ispla\u0107ene primitke i pla\u0107eni porez na dohodak u tuzemstvu.<\/p>\n

Kako Porezna uprava ne raspola\u017ee podacima o ostvarenom inozemnom dohotku i pla\u0107enom porezu u inozemstvu za hrvatske rezidente, potrebno je predati obrazac INO-DOH kojeg propisuje Pravilnik o porezu na dohodak. Time se kompletiraju ostvareni primici iz tuzemstva i inozemstva poreznih obveznika te Porezna uprava mo\u017ee utvrditi godi\u0161nju poreznu obvezu.<\/p>\n

Obrazac INO-DOH je Izvje\u0161\u0107e o inozemnim primicima rezidenta i tuzemnim neoporezivim primicima nerezidenta te inozemnom porezu.<\/p>\n

Navedenom obrascu potrebno je prilo\u017eiti i slu\u017ebenu potvrdu o porezu pla\u0107enom u inozemstvu. Ukoliko\u00a0 porezni obveznik ili tuzemni poslodavac ne posjeduju potvrdu do roka za predaju, obvezni su o tome obavijestiti Poreznu upravu u roku za podno\u0161enje, te istu dostaviti najkasnije do 30. studenog teku\u0107e godine za prethodnu godinu.<\/p>\n

Obrazac INO-DOH predaje se u sljede\u0107im slu\u010dajima:<\/p>\n

    \n
  1. U slu\u010daju obustave pla\u0107anja predujmova, odnosno kona\u010dnog poreza na dohodak na na\u010din propisan \u010dl. 81 st. 3 Zakona. Navedeni \u010dlanak navodi da porezni obveznik rezident koji po osnovi primitka ostvarenog iz ili u inozemstvu u tijeku poreznog razdoblja predujam, odnosno kona\u010dni porez na dohodak, pla\u0107a u inozemstvu, nije obvezan isti pla\u0107ati u tuzemstvu. O toj je informaciji obvezan izvijestiti Poreznu upravu u roku od 8 dana od dana ostvarenog prvog primitka u teku\u0107oj godini. Isto se primjenjuje i za primitke rezidenata izaslanih na rad u inozemstvo po nalogu tuzemnog poslodavca.<\/li>\n
  2. U slu\u010daju ostvarivanja primitaka rezidenata iz ili u inozemstvu koji ne podlije\u017eu oporezivanju.<\/li>\n
  3. U slu\u010daju isplata u tuzemstvu nerezidentima koji bi bili oporezivi porezom na dohodak da me\u0111unarodnim ugovorima nije ure\u0111eno druk\u010dije.<\/li>\n<\/ol>\n

    Ako prema odredbama me\u0111unarodnih ugovora, druga dr\u017eava ugovornica ima pravo oporezivati navedeni dohodak, isplatitelj je obvezan dostaviti Poreznoj upravi INO-DOH, koji \u0107e Porezna uprava dostavljati drugoj dr\u017eavi, u kojoj je taj dohodak oporeziv. Navedeno ima za cilj razmjenu podataka izme\u0111u dr\u017eava.<\/p>\n

    Obveznici predaje ovog obrasca su tuzemni poslodavci i\/ili isplatitelj i\/ili porezni obveznici sami za sebe. Obrazac INO-DOH dostavlja se nadle\u017enoj Poreznoj prema sjedi\u0161tu odnosno prebivali\u0161tu\/uobi\u010dajenom boravi\u0161tu tuzemnog poslodavca\u00a0 i\/ili poslodavca izaslanog radnika i\/ili isplatitelja i\/ili prema prebivali\u0161tu\/uobi\u010dajenom boravi\u0161tu poreznog obveznika u slu\u010daju ostvarivanja primitka izravno iz ili u inozemstvo bez posredstva tuzemnog isplatitelja.<\/p>\n

    Obrazac se predaje Poreznoj upravi najkasnije do 31. sije\u010dnja teku\u0107e godine za prethodnu godinu. Ukoliko obrazac sadr\u017ei 3 ili vi\u0161e primatelja, isti je potrebno predati elektroni\u010dkim putem.<\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    Godi\u0161nju poreznu obvezu poreznog obveznika, rezidenta Republike Hrvatske, utvr\u0111uje nadle\u017ena Porezna uprava u tzv. posebnom postupku, a na temelju podataka koji su podneseni istoj na obrascu JOPPD za ispla\u0107ene primitke i pla\u0107eni porez na dohodak u tuzemstvu. Kako Porezna uprava ne raspola\u017ee podacima o ostvarenom inozemnom dohotku i pla\u0107enom porezu u inozemstvu za hrvatske rezidente, […]<\/p>\n","protected":false},"author":1,"featured_media":1839,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[],"tags":[],"yoast_head":"\nINO-DOH obrazac - 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.hr\/hr\/blog\/uncategorized-hr\/ino-doh-obrazac\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"INO-DOH obrazac - Confida\" \/>\n<meta property=\"og:description\" content=\"Godi\u0161nju poreznu obvezu poreznog obveznika, rezidenta Republike Hrvatske, utvr\u0111uje nadle\u017ena Porezna uprava u tzv. posebnom postupku, a na temelju podataka koji su podneseni istoj na obrascu JOPPD za ispla\u0107ene primitke i pla\u0107eni porez na dohodak u tuzemstvu. 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