Svi volimo dječje igraonice, a da li znate kako se oporezuju?
February 24, 2020
Znamo da ostavljate bakšiš, a šta je sa porezima?
June 26, 2020
Prema članu 2 stav 2 Zakona o porezu na dohodak fizičkih lica (“Službeni list RCG”, br.65/01, 80/04 i “Službeni list CG”, br.40/08, 86/09 … 67/19) poreski obveznik poreza na dohodak je rezidentno lice, odnosno nerezidentno fizičko lice (strano lice) koje ostvari dohodak iz izvora utvrđenih ovim zakonom.
Članom 3 stav 1 Zakona o porezu na dohodak fizičkih lica je propisano da je rezidentno fizičko lice u smislu ovog zakona, fizičko lice koje na teritoriji Crne Gore ima prebivalište ili centar poslovnih i životnih interesa i boravi na teritoriji Crne Gore više od 183 dana u poreskoj godini. Član 4 u stavu 1 navedenog zakona propisuje da je predmet oporezivanja rezidenta dohodak koji rezident ostvari u Crnoj Gori i izvan Crne Gore. Rezidentnom poreskom obvezniku koji ostvari dohodak van Crne Gore i koji plaća porez na dohodak u drugoj državi odobrava poreski kredit u visini poreza na dohodak plaćenog u toj državi (izbjegavanje dvostrukog oporezivanja) kako je propisano članom 44 navedenog zakona.
Dakle, ukoliko ova lica kao rezidenti Crne Gore ostvaruju dohodak van Crne Gore i plaćaju porez na dohodak po važećim propisima druge države, plaćeni iznos poreza priznaje im se kao poreski kredit.
Sada važeći propisi (član 4 stav 1 tačka 6 Zakona o doprinosima za obavezno socijalno osiguranje “Službeni list CG”, br13/07, … 42/19) daju mogućnost ovim licima da se kao državljani Crne Gore zaposleni u inostranstvu kod inostranog poslodavca prijave kao osiguranici za obavezno socijalno osiguranje u Crnoj Gori, pod uslovom da za to vrijeme nijesu prijavljeni na obavezno osiguranje kod stranog nosioca osiguranja ili ako prava iz obaveznog socijalnog osiguranja, po propisima te države, ne moge ostvariti ili koristiti van njene teritorije, a neposredno prije odlaska u inostranstvo su bili osigurani u Crnoj Gori, odnosno ako su prije odlaska u inostranstvo imali prebivalište u Crnoj Gori.
Prema odredbama člana 5 stav 1 tačka 7 i člana 6 stav 1 tačka 7 Zakona o doprinosima za obavezno socijalno osiguranje, ova lica, kao državljani Crne Gore zaposleni u inostranstvo, mogu se prijaviti na obavezno PIO i zdravstveno osiguranje, a na način propisan članom 3 stav 1 tačka 17. Pravilnika o obliku i sadržini jedinstvene prijave za registraciju poreskih obveznika, obveznika doprinosa i osiguranika u Centralni registar (”Službeni list Crne Gore”, br. 10/10, … 50/17), popunjavanjem JPR Obrasca preko šifre 103 i šifre 20.
Pravilnik o obliku, sadržini, načinu popunjavanja i dostavljanja jedinstvenog obrasca izvještaja o obračunatom i plaćenom porezu na dohodak fizičkih lica i doprinosima za obavezno socijalno osiguranje (“Sl. list Crne Gore”, br. 76/10, …15/19) u članu 4 stav 1 tačka 12 propisuje da obrazac prijave IOPPD o obračunatim i uplaćenim porezima i doprinosima podnosi rezident Crne Gore koji ostvaruje lična primanja iz inostranstva preko šifre osnova za obračun 039- Zaposlenje u inostranstvu državljanina Crne Gore. Ukoliko je porez plaćen u drugoj državi, ne plaća se u Crnoj Gori, dok se doprinosi za PIO i zdravstveno osiguranje obračunavaju na teret zaposlenog po stopi od 20,5% (PIO) i 12,3% (zdravstveno osiguranje.)
Prije nego započnete postupak registracije u CROO, potrebno je da se obratite područnom organu Fonda za PIO kao nadležnom organu za utvrđivanje statusa, odnosno svojstva osiguranika po osnovu socijalnog osiguranja.
Procedura registracije kod Poreske uprave- PJ prema prebivalištu fizičkog lica:
Uz prijavu JPR ova fizička lica – pomorci prilažu fotokopiju dokaza o završenoj školskoj spremi i rješenje Fonda penzijskog i invalidskog osiguranja o utvrđivanju statusa, odnosno svojstva osiguranika.
Dan prijave, odnosno odjave osiguranja (PIO, zdravstvo) je dan koji je kao takav naznačen u rješenju Fonda PIO.
Nadležna područna jedinica Poreske uprave podnosiocu prijave za penzijsko i invalidsko osiguranje i zdravstveno osiguranje, izdaje Potvrdu o upisu fizičkog lica u CROO.
Inače, za fizičko lice Poreski identifikacioni broj je JMBG iz ličnih isprava koje izdaje MUP CG.
Izvor: Poreska praksa – PUCG
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