{"id":2238,"date":"2020-02-03T14:30:20","date_gmt":"2020-02-03T13:30:20","guid":{"rendered":"http:\/\/novi-vinodolski.hr\/?page_id=2238"},"modified":"2024-01-22T12:41:32","modified_gmt":"2024-01-22T11:41:32","slug":"porez-na-potrosnju","status":"publish","type":"page","link":"https:\/\/novi-vinodolski.hr\/porez-na-potrosnju\/","title":{"rendered":"Porez na potro\u0161nju"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2238\" class=\"elementor elementor-2238\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-60d6d6c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"60d6d6c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2790d20\" data-id=\"2790d20\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-eddbc15\" data-id=\"eddbc15\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ca0c4fc elementor-widget elementor-widget-heading\" data-id=\"ca0c4fc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Porez na potro\u0161nju<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f5b0cf dinamic-divider elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7f5b0cf\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e69f76 elementor-widget elementor-widget-text-editor\" data-id=\"8e69f76\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p style=\"margin-bottom: 15px;\"><b>Obveznik pla\u0107anja poreza na potro\u0161nju je pravna i fizi\u010dka osoba koja pru\u017ea ugostiteljske usluge na podru\u010dju grada. Porez na potro\u0161nju prihod je gradskog prora\u010duna.<\/b><\/p><p style=\"margin-bottom: 15px;\"><strong>Porez na potro\u0161nju pla\u0107a se po stopi od 3%.<\/strong><\/p><p style=\"margin-bottom: 15px;\">Porez na potro\u0161nju pla\u0107a se na potro\u0161nju alkoholnih pi\u0107a (vinjak, rakiju i \u017eestoka pi\u0107a), prigodnih vina, specijalnih vina, piva i bezalkoholnih pi\u0107a u ugostiteljskim objektima na podru\u010dju Grada Novog Vinodolskog.<\/p><p style=\"margin-bottom: 15px;\">Obveznik poreza na potro\u0161nju je pravna i fizi\u010dka osoba koja pru\u017ea ugostiteljske usluge.<\/p><p style=\"margin-bottom: 15px;\">Osnovicu poreza na potro\u0161nju \u010dini prodajna cijena pi\u0107a koje se proda u ugostiteljskim objektima, a u koju nije uklju\u010den porez na dodanu vrijednost. Obra\u010dunsko razdoblje poreza na potro\u0161nju je od prvog do posljednjeg dana u mjesecu. Utvr\u0111enu obvezu poreza na potro\u0161nju za obra\u010dunsko razdoblje porezni obveznik iskazuje na <a href=\"https:\/\/www.porezna-uprava.hr\/HR_obrasci\/Obrasci%20nesvrstani\/PP-MI-PO%20za%20objavu.pdf\">Obrascu PP-MI-PO<\/a> i predaje ga do 20. dana u mjesecu za prethodni mjesec.<\/p><p style=\"margin-bottom: 15px;\">Utvr\u0111enu obvezu porezni obveznik du\u017ean je platiti do posljednjeg dana u mjesecu za prethodni mjesec.<\/p><p style=\"margin-bottom: 15px;\">Navedeni Obrazac podnosi se nadle\u017enoj ispostavi Porezne uprave, na na\u010din propisan Zakonom o lokalnim porezima.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b62aeb9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b62aeb9\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9374893 elementor-widget elementor-widget-text-editor\" data-id=\"9374893\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p style=\"margin-bottom: 15px;\">Za utvr\u0111ivanje poreza, naplatu, \u017ealbe, obnovu postupka, zastaru, ovr\u0161ni postupak kao i sve ostale postupovne radnje primjenjuju se odredbe Op\u0107eg poreznog zakona (NN br. <a href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2016_12_115_2519.html\" target=\"_blank\" rel=\"noopener\">115\/16<\/a>).<\/p><p style=\"margin-bottom: 15px;\">Porez na potro\u0161nju propisan je Zakonom o lokalnim porezima (NN br. <a href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2016_12_115_2524.html\">115\/16<\/a> &#8211;\u00a0<a href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2022_10_114_1680.html\">114\/22<\/a> ) te Odlukom o gradskim porezima (Sl. novine PG\u017d br.<a href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2020_12_141_2748.html\">141\/20<\/a>\u00a0 \u00a0i\u00a0\u00a0<a href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2022_12_144_2190.html\">144\/22<\/a>).<\/p><p style=\"margin-bottom: 15px;\">Zakonom o lokalnim porezima u \u010dlanku 56. propisane su nov\u010dane kazne za prekr\u0161aj pravnoj i fizi\u010dkoj osobi obrtniku ili fizi\u010dkoj osobi koja obavlja drugu samostalnu djelatnost ukoliko ne obra\u010duna i ne uplati porez na potro\u0161nju odnosno koja ne preda obrazac PP-MI-PO u propisanom roku.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3788185 elementor-widget elementor-widget-text-editor\" data-id=\"3788185\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p style=\"margin-bottom: 15px;\">Za utvr\u0111ivanje poreza, naplatu, \u017ealbe, obnovu postupka, zastaru, ovr\u0161ni postupak kao i sve ostale postupovne radnje primjenjuju se odredbe <strong>Op\u0107eg poreznog zakona<\/strong> (&#8220;Narodne novine&#8221; broj\u00a0<a href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2016_12_115_2519.html\" target=\"_blank\" rel=\"noopener\">115\/16<\/a> &#8211;\u00a0<a href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2022_10_114_1677.html\">114\/22<\/a> ).<\/p><p style=\"margin-bottom: 15px;\">Porez na ku\u0107e za odmor propisan je <strong>Zakonom o lokalnim porezima<\/strong> (&#8220;Narodne novine&#8221; broj <a href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2016_12_115_2524.html\">115\/16<\/a>, <a href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2017_10_101_2321.html\">101\/17<\/a>, 114\/22 i <a href=\"https:\/\/narodne-novine.nn.hr\/clanci\/sluzbeni\/2023_10_114_1610.html\">114\/23<\/a>) te <strong>Odlukom o gradskim porezima Grada Novog Vinodolskog<\/strong> (Narodne novine\u201c broj 141\/20, 144\/22 i 147\/23; \u201eSlu\u017ebene novine Primorsko-goranske \u017eupanije\u201c, broj \u00a0<a role=\"link\" href=\"http:\/\/www.sn.pgz.hr\/default.asp?Link=odluke&amp;id=42250\">40\/20,\u00a0<\/a> <a href=\"http:\/\/www.sn.pgz.hr\/default.asp?Link=odluke&amp;id=45684\">41\/22<\/a> i <a role=\"link\" href=\"http:\/\/www.sn.pgz.hr\/default.asp?Link=odluke&amp;id=45684\">41\/22<\/a>).\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-634eeb8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"634eeb8\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Porez na potro\u0161nju Obveznik pla\u0107anja poreza na potro\u0161nju je pravna i fizi\u010dka osoba koja pru\u017ea ugostiteljske usluge na podru\u010dju grada. Porez na potro\u0161nju<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":7,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"acf":[],"_links":{"self":[{"href":"https:\/\/novi-vinodolski.hr\/wp-json\/wp\/v2\/pages\/2238"}],"collection":[{"href":"https:\/\/novi-vinodolski.hr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/novi-vinodolski.hr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/novi-vinodolski.hr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/novi-vinodolski.hr\/wp-json\/wp\/v2\/comments?post=2238"}],"version-history":[{"count":27,"href":"https:\/\/novi-vinodolski.hr\/wp-json\/wp\/v2\/pages\/2238\/revisions"}],"predecessor-version":[{"id":23725,"href":"https:\/\/novi-vinodolski.hr\/wp-json\/wp\/v2\/pages\/2238\/revisions\/23725"}],"wp:attachment":[{"href":"https:\/\/novi-vinodolski.hr\/wp-json\/wp\/v2\/media?parent=2238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}