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Izmjene zakona o državnim poticajimaa

Porezni obveznici koji, između ostalog, obavljaju poslovne aktivnosti na područjima od posebnog državnog interesa, imaju pravo koristiti određene porezne pogodnosti. Takve porezne pogodnosti su propisane posebnim zakonima čije su izmjene nedavno stupile na snagu. U nastavku se osvrćemo na promjene koje imaju utjecaj na oporezivanje.

Zakon o brdsko-planinskim područjima

Zakon o brdsko-planinskim područjima (NN 12/02) je promijenjen s izmjenama koje su objavljene u NN 80/2008. Izmjene su stupile na snagu 19. srpnja 2008. godine.

Promjene u Zakonu o brdsko-planinskim područjima u pogledu poreznih olakšica su slijedeće:

  • stope poreza na dobit uvećane su u usporedbi s onima koje su bile na snazi

  • uvedena su specifična razdoblja u kojima se smanjene stope poreza na dobit mogu primjenjivati i

  • uvedena je diverzifikacija između sniženih stopa poreza na dobit za djelatnosti poljoprivrede i ribarstva i ostalih djelatnosti.

Gore navedene promjene imaju utjecaj na porezne obveznike koji trenutno obavljaju djelatnosti u spomenutim područjima, te bi mogle imati utjecaja i na Vaše poslovanje.

Za detalje o ovoj temi, molimo vas kliknite na slijedeći link: link.

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Zakon o obnovi i razvoju grada Vukovara

Zakon o obnovi i razvoju grada Vukovara (NN 44/01) je promijenjen s izmjenama koje su objavljene u NN 80/2008. Izmjene su stupile na snagu 19. srpnja 2008. godine.

Promjene u Zakonu o obnovi i razvoju grada Vukovara u pogledu poreznih olakšica odnose se na slijedeće:

  • stope poreza na dobit su uvećane u usporedbi s onima koje su bile na snazi

  • uvedena su specifična razdoblja u kojima se smanjene stope poreza na dobit mogu primjenjivati i

  • uvedena je diverzifikacija između sniženih stopa poreza na dobit za djelatnosti poljoprivrede i ribarstva i ostalih djelatnosti.

Gore navedene promjene imaju utjecaj na porezne obveznike koji trenutno obavljaju djelatnosti u spomenutim područjima, te bi mogle imati utjecaja i na Vaše poslovanje.

Za detalje o ovoj temi, molimo vas kliknite na slijedeći link: link.

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Zakon o slobodnim zonama

Zakon o slobodnim zonama (NN 44/96) je promijenjen s izmjenama koje su objavljene u NN 85/2008. Izmjene su stupile na snagu 29. srpnja 2008. godine.

Promjene u Zakonu o slobodnim zonama u pogledu poreznih olakšica odnose se na slijedeće:

  • stope poreza na dobit uvećane su u usporedbi s onima koje su bile na snazi

  • propisana su specifična razdoblja u kojima se u smanjene stope poreza na dobit mogu primjenjivati

  • donesena je karta regionalnih potpora koja ograničava gornju granicu dopuštenog intenziteta potpore[1] za ulaganje

  • korisnici slobodnih zona koji su investirali više od 1.000.000 kuna u izgradnju objekata infrastrukture unutar slobodnih zona koji imaju pravo koristiti sniženu stopu poreza na dobit od 0%, mogu tu stopu koristiti najdulje do 31. prosinca 2016.

  • korisnici koji namjeravaju koristiti navedenu potporu (korisnici koji su investirali više od 1.000.000 kuna u izgradnju objekata infrastrukture unutar slobodnih zona) dužni su Ministarstvu gospodarstva, rada i poduzetništva predati ovjeren izračun vrijednosti izvršenih ulaganja i iskorištenih potpora za ulaganja najkasnije do 31. prosinca 2008. i

  • uvedena je diverzifikacija sniženih stopa poreza na dobit za korisnike slobodnih zona prema propisanim kartama regionalnih potpora.

Gore navedene promjene imaju utjecaj na porezne obveznike koji trenutno obavljaju djelatnosti u spomenutim područjima, te bi mogle imati utjecaja i na Vaše poslovanje.

Za detalje o ovoj temi, molimo vas kliknite na slijedeći link: link.

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Zakon o područjima posebne državne skrbi

Zakon o područjima posebne državne skrbi (NN 44/96) zamijenjen je novim Zakonom o područjima posebne državne skrbi objavljenom u NN 86/2008. Novi Zakon stupio je na snagu 31. srpnja 2008. godine. Međutim, određene odredbe Zakona koje se odnose na oslobođenje od plaćanja poreza na promet nekretnina, te zaštitu okoliša stupaju na snagu 1. siječnja 2009.

Važnije promjene koje donosi novi Zakon o područjima posebne državne skrbi u pogledu poreznih olakšica odnose se na slijedeće:

  • propisane su stope poreza na dobit koje su veće od onih koje su bile propisane starim Zakonom

  • propisana su specifična vremenska razdoblja u kojima se smanjene stope poreza na dobit mogu primjenjivati i

  • uvedena je diverzifikacija sniženih stopa poreza na dobit za djelatnosti poljoprivrede i ribarstva i ostalih djelatnosti.

Gore navedene promjene imaju utjecaj na porezne obveznike koji trenutno obavljaju djelatnosti u spomenutim područjima, te bi mogle imati utjecaja i na Vaše poslovanje.

Za detalje o ovoj temi, molimo vas kliknite na slijedeći link: link.

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[1] Pri izračunu intenziteta potpore u obzir se uzimaju kumulativni iznos iskorištenih potpora za ulaganje do stupanja na snagu ovog Zakona (uključujući potpore iz drugih izvora) povezane s opravdanim troškovima ulaganja i realiziranih ulaganja do stupanja na snagu ovog Zakona.

Amendments of laws regulating investment incentives

Taxpayers, who perform their business activities in areas of special state interest have the right to use specific tax incentives. These incentives are regulated by specific laws whose amendments recently came into force. We set out below an overview of the changes in relation to tax incentives.

Law on hill and mountain areas

Law on hill and mountain areas (Official Gazette 12/02) has been amended with changes published in Official Gazette NN 80/2008. Amendments are in force as of 19 July 2008.

Changes to the Law on hill and mountain areas with respect to tax incentives include the following:

  • applicable CPT rates have been increased in comparison with the CPT rates previously in force;

  • introduction of specific time periods within which the reduced CPT rates can be used; and

  • diversification of reduced CPT rates applicable to agriculture and fishery activities and the CPT rates applicable to every other activity was introduced.

The above changes have an impact on taxpayers currently performing business activities in the mentioned areas, and may have an impact on your business as well.

For further details, please click on the following link: link.

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Law on restoration and development of the City of Vukovar

Law on restoration and development of the City of Vukovar (Official Gazette 44/01) has been amended with changes published in Official Gazette NN 80/2008. Amendments are in force as of 19 July 2008.

Changes to the Law on restoration and development of the City of Vukovar with respect to taxation incentives include the following:

  • applicable CPT rates have been increased in comparison with the CPT rates previously in force;

  • introduction of specific periods of time within which reduced CPT rates can be used; and

  • diversification of reduced CPT rates applicable to agriculture and fishery activities and the CPT rates applicable to every other activity was introduced.

The above changes have an impact on taxpayers currently performing business activities in the mentioned areas, and may have an impact on your business as well.

For further details, please click on the following link: link.

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Free trade zone Law

Free trade zone Law (Official Gazette 44/96) has been amended with changes published in the Official Gazette NN 85/2008. Amendments are in force as of 29 July 2008. Please note that provisions regarding exemptions from Real Estate Transfer Tax and certain environmental issues will enter into force on 1 January 2009.

Changes to the Free trade zone Law with respect to taxation incentives include the following:

  • applicable CPT rates have been increased in comparison with the CPT rates previously in force;

  • introduction of specific periods of time within which the reduced CPT rates can be used;

  • a map of regional incentives limiting the maximum level of incentive intensity[1] was introduced;

  • users of Free trade zones (Zones) that participate in the construction of qualifying infrastructure facilities, where the value of such investment is greater than HRK 1,000,000.00 are allowed to use the reduced CPT rate of 0% until 31 December 2016; 

  • users of Zones, who intend to utilise the above mentioned incentive, are required to submit a certified calculation of investments made and incentives utilised to the Ministry of Economy, Labour and Entrepreneurship not later than 31 December 2008; and

  • diversification of reduced CPT rates as prescribed by the map of regional incentives was introduced.

The above changes have an impact on taxpayers currently performing business activities in the mentioned areas, and may have an impact on your business as well.

For further details, please click on the following link: link.

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Special state care areas Law

Special state care areas Law (Official Gazette 44/96) has been replaced with the new Special state care areas Law published in Official Gazette NN 86/2008. The new Law is applicable as of 31 July 2008.

Changes to Special state care areas Law with respect to taxation issues include the following:

  • applicable CPT rates have been increased in comparison with the CPT rates previously in force;

  • introduction of specific periods of time within which reduced CPT rates can be used; and

  • diversification of reduced CPT rates applicable to agriculture and fishery activities and the CPT rates applicable to every other activity was introduced.

The above changes have an impact on taxpayers currently performing business activities in the mentioned areas, and may have an impact on your business as well.

For further details, please click on the following link: link.

[1] When calculating the investment intensity the following is taken into consideration: the cumulative amount of utilised incentives (including incentives from other sources) associated with eligible investment costs prior to entering into force of this Law and realized investments prior to entering into force of this Law.

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Kontakt / Contact:

Za sve detaljne informacije slobodno kontaktirajte Paula Suchara, našeg Partnera u Odjelu poreznog i pravnog savjetovanja ili Tomislava Borošaka, Direktora u Odjelu poreznih usluga.

For further information please contact Paul Suchar, Partner, Taxation and Regulatory Services or Tomislav Borosak, Director, Taxation Services.

 

KPMG Croatia d.o.o.
 Eurotower, Ivana Lucica 2a/17
10000 Zagreb, Croatia

Tel:  +385 1 5390 000
Fax: +385 1 5390 111

E-mail: info@kpmg.hr
kpmg.hr

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Ó 2008 KPMG Croatia d.o.o., a Croatian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative.  All rights reserved.