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  3. Law: Taxation & Customs

porez na dobit po odbitku na prihode

English translation: withholding tax

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Serbian term or phrase:porez na dobit po odbitku
English translation:withholding tax
Entered by: Dubravka Hrastovec

16:48 Feb 5, 2008
Serbian to English translations [PRO]
Law/Patents - Law: Taxation & Customs
Serbian term or phrase: porez na dobit po odbitku na prihode
U pitanju je poreska prijava PDPO- Poreska prijava o obracunatom i placenom porezu na dobit po odbitku na prihode koje ostvaruju nerezidentni obveznici-pravna lica
Milena1978
Local time: 19:15
(non-resident) withholding tax
Explanation:
Mislim da 'on income' možete ispustiti iz prijevoda (a i ne morate). Isto važi i za 'after deduction'.
Premda dolje navodim US link, pojam je poznat u poreznim sustavima EU, UK, Kanade, Australije itd.

--------------------------------------------------
Note added at 3 h (2008-02-05 20:01:31 GMT)
--------------------------------------------------

Evo dodatnog objašnjenja pojma 'withholding tax' u knjizi Helene Blažić "Usporedni porezni sustavi - oporezivanje dohotka i dobiti - link: http://www.efri.hr/admin/dokumenti/H.Blazic_Usp_por_sustavi-...

"Teoretski najdosljedniji pristup, tj. rješenje problema ekonomskog dvostrukog oporezivanja nastalog zbog poreza na dobit (korporacijskog poreza), predstavljala bi tzv. "puna integracija" ("metoda partnerstva"), gdje se profit - dobit korporacije u cijelosti (zadržani i raspoređeni dio) pripisuje vlasnicima i oporezuje njihovim stopama poreza na dohodak, dok se porez na dobit može zadržati kao pretporez, tj. porez po odbitku (withholding tax).

--------------------------------------------------
Note added at 3 h (2008-02-05 20:07:21 GMT)
--------------------------------------------------

Još jedan primjer:
"Pravne osobe, nerezidenti Republike Hrvatske, na dividendu što ju ostvare u Republici Hrvatskoj od 01.01.2005. godine nemaju obvezu plaćanja poreza na dobit po odbitku (withholding tax), ..."
http://www.vaba.hr/UserDocsImages/Prospekt Vaba za JDD.pdf




--------------------------------------------------
Note added at 3 h (2008-02-05 20:09:05 GMT)
--------------------------------------------------

"Primjena međunarodnih ugovora o izbjegavanju dvostrukog oporezivanja i plaćanje poreza po odbitku (withholding tax) ..."
http://www.kasnjar-savjetovanje.hr/usluge.html

--------------------------------------------------
Note added at 3 h (2008-02-05 20:10:48 GMT)
--------------------------------------------------

"Prema propisima o porezu na
dobit što su sada na snazi i primjenjuju se u Republici Hrvatskoj, nerezidenti, inozemne pravne osobe,
ne placaju porez na dobit po odbitku (withholding tax) na dividende i udjele u dobiti ostvarene u
Republici Hrvatskoj. Nerezidenti, inozemne pravne osobe, ne placaju porez na dobit po odbitku
(withholding tax) ni na kamate što ih u Republici Hrvatskoj ostvare od državnih i korporacijskih
obveznica."
http://www.osijek.hr/natjecaji/prospekt.pdf
Selected response from:

Dubravka Hrastovec
Croatia
Local time: 19:15
Grading comment
Hvala
3 KudoZ points were awarded for this answer



Summary of answers provided
4 +9(non-resident) withholding tax
Dubravka Hrastovec
3profits tax after deduction from incomes
Natasa Djurovic
3added tax to the initial remaining amount
KRAT (X)


  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
profits tax after deduction from incomes


Explanation:
profits tax=tax on profits=porez na dobit
odbitak= deduction, primer: odbitak na platu-deduction from salary or salary deduction
Poslovni rjecnik-Skolska knjiga Zagreb
ili ... after incomes deduction
Nadam se da ce pomoci

Natasa Djurovic
Serbia
Local time: 19:15
Works in field
Native speaker of: Native in SerbianSerbian
PRO pts in category: 21
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +9
(non-resident) withholding tax


Explanation:
Mislim da 'on income' možete ispustiti iz prijevoda (a i ne morate). Isto važi i za 'after deduction'.
Premda dolje navodim US link, pojam je poznat u poreznim sustavima EU, UK, Kanade, Australije itd.

--------------------------------------------------
Note added at 3 h (2008-02-05 20:01:31 GMT)
--------------------------------------------------

Evo dodatnog objašnjenja pojma 'withholding tax' u knjizi Helene Blažić "Usporedni porezni sustavi - oporezivanje dohotka i dobiti - link: http://www.efri.hr/admin/dokumenti/H.Blazic_Usp_por_sustavi-...

"Teoretski najdosljedniji pristup, tj. rješenje problema ekonomskog dvostrukog oporezivanja nastalog zbog poreza na dobit (korporacijskog poreza), predstavljala bi tzv. "puna integracija" ("metoda partnerstva"), gdje se profit - dobit korporacije u cijelosti (zadržani i raspoređeni dio) pripisuje vlasnicima i oporezuje njihovim stopama poreza na dohodak, dok se porez na dobit može zadržati kao pretporez, tj. porez po odbitku (withholding tax).

--------------------------------------------------
Note added at 3 h (2008-02-05 20:07:21 GMT)
--------------------------------------------------

Još jedan primjer:
"Pravne osobe, nerezidenti Republike Hrvatske, na dividendu što ju ostvare u Republici Hrvatskoj od 01.01.2005. godine nemaju obvezu plaćanja poreza na dobit po odbitku (withholding tax), ..."
http://www.vaba.hr/UserDocsImages/Prospekt Vaba za JDD.pdf




--------------------------------------------------
Note added at 3 h (2008-02-05 20:09:05 GMT)
--------------------------------------------------

"Primjena međunarodnih ugovora o izbjegavanju dvostrukog oporezivanja i plaćanje poreza po odbitku (withholding tax) ..."
http://www.kasnjar-savjetovanje.hr/usluge.html

--------------------------------------------------
Note added at 3 h (2008-02-05 20:10:48 GMT)
--------------------------------------------------

"Prema propisima o porezu na
dobit što su sada na snazi i primjenjuju se u Republici Hrvatskoj, nerezidenti, inozemne pravne osobe,
ne placaju porez na dobit po odbitku (withholding tax) na dividende i udjele u dobiti ostvarene u
Republici Hrvatskoj. Nerezidenti, inozemne pravne osobe, ne placaju porez na dobit po odbitku
(withholding tax) ni na kamate što ih u Republici Hrvatskoj ostvare od državnih i korporacijskih
obveznica."
http://www.osijek.hr/natjecaji/prospekt.pdf


    Reference: http://www.irs.gov/pub/irs-pdf/p515.pdf
    Reference: http://en.wikipedia.org/wiki/Withholding_tax
Dubravka Hrastovec
Croatia
Local time: 19:15
Works in field
Native speaker of: Native in CroatianCroatian
PRO pts in category: 3
Grading comment
Hvala
Notes to answerer
Asker: Hvala


Peer comments on this answer (and responses from the answerer)
neutral  Natasa Djurovic: ovo je porez od kamata ili dividende prije negoli je placen ulagacu, zatim moze biti zadrzan porez ili porez po odbitku na platu radnika pre nego sto je isplacen
13 mins
  -> Molim vidjeti dodanu napomenu.
agree  Almir Comor MITI: Upravo tako! Porez na dobit je "Corporate Income Tax", a porez (na dobit) po odbitku je "Witholding Tax". Korisna terminologija: www.pwc.com/Extweb/pwcpublications.nsf/docid/16692E909F2CA1...$file/CEE-CIS_2006_1.pdf
2 hrs
  -> Ujedno hvala i na korisnom linku! :-)
agree  Aleksandar Medić
3 hrs
  -> Hvala!
agree  Veronica Prpic Uhing: i sa Almirom 1.2 i na engl - Corp Income Tax - http://www.pu.mfin.hr/porezi/v_poreza23.asp?id=b02d1
5 hrs
  -> Hvala!
agree  Miomira Brankovic: Prema Almirovom linku (str. 133) witholding tax on income of non-residents
7 hrs
  -> Hvala!
agree  Bogdan Petrovic
10 hrs
  -> Hvala!
agree  Vladimir Micic
12 hrs
  -> Hvala!
agree  Sherefedin MUSTAFA
16 hrs
  -> Hvala!
agree  Bojan Kicurovski
20 hrs
  -> Hvala!
agree  Mirjana Popovic Kirkontzogloy
21 days
  -> Hvala!
Login to enter a peer comment (or grade)

475 days   confidence: Answerer confidence 3/5Answerer confidence 3/5
added tax to the initial remaining amount


Explanation:
poerez=tax

KRAT (X)
Local time: 20:15
Native speaker of: Creek
Login to enter a peer comment (or grade)



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