{"id":1963,"date":"2021-06-01T09:02:03","date_gmt":"2021-06-01T07:02:03","guid":{"rendered":"https:\/\/www.uino.gov.ba\/?p=1963"},"modified":"2022-05-23T14:30:07","modified_gmt":"2022-05-23T12:30:07","slug":"predmet-oporezivanja-2","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/sr\/%d0%b0%d0%ba%d1%86%d0%b8%d0%b7%d0%b5-%d0%b8-%d0%bf%d1%83%d1%82%d0%b0%d1%80%d0%b8%d0%bd%d0%b0\/predmet-oporezivanja-2\/","title":{"rendered":"\u041f\u0440\u0435\u0434\u043c\u0435\u0442 \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0430\u045a\u0430"},"content":{"rendered":"<p><strong>\u0410\u043a\u0446\u0438\u0437\u0430<\/strong> \u00a0\u0438 <strong>\u043f\u0443\u0442\u0430\u0440\u0438\u043d\u0430<\/strong> \u0441\u0443 \u043f\u043e\u0441\u0435\u0431\u043d\u0438 \u043e\u0431\u043b\u0438\u0446\u0438 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430, \u043a\u043e\u0458\u0438 \u0441\u0443 \u0443 \u0411\u043e\u0441\u043d\u0438 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\u041f\u043e\u0433\u043b\u0430\u0432\u0459\u0435\u043c II \u041f\u0440\u0430\u0432\u0438\u043b\u043d\u0438\u043a\u0430 \u043e \u043f\u0440\u0438\u043c\u0458\u0435\u043d\u0438 \u0417\u0430\u043a\u043e\u043d\u0430 \u043e \u0430\u043a\u0446\u0438\u0437\u0430\u043c\u0430 \u0443 \u0411\u0438\u0425.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0410\u043a\u0446\u0438\u0437\u0430 \u00a0\u0438 \u043f\u0443\u0442\u0430\u0440\u0438\u043d\u0430 \u0441\u0443 \u043f\u043e\u0441\u0435\u0431\u043d\u0438 \u043e\u0431\u043b\u0438\u0446\u0438 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430, \u043a\u043e\u0458\u0438 \u0441\u0443 \u0443 \u0411\u043e\u0441\u043d\u0438 \u0438 \u0425\u0435\u0440\u0446\u0435\u0433\u043e\u0432\u0438\u043d\u0438 \u0440\u0435\u0433\u0443\u043b\u0438\u0441\u0430\u043d\u0438 \u0417\u0430\u043a\u043e\u043d\u043e\u043c\u00a0 \u043e \u0430\u043a\u0446\u0438\u0437\u0430\u043c\u0430 \u0443 \u0411\u0438\u0425. 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\u041f\u0443\u0442\u0430\u0440\u0438\u043d\u0430, \u043a\u0430\u043e \u0432\u0440\u0441\u0442\u0430 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u043e\u0433 \u043f\u043e\u0440\u0435\u0437\u0430, \u043f\u043b\u0430\u045b\u0430 \u0441\u0435 \u043d\u0430 \u0441\u0459\u0435\u0434\u0435\u045b\u0435 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"off","_et_pb_old_content":"<strong>\u0410\u043a\u0446\u0438\u0437\u0430<\/strong> \u00a0\u0438 <strong>\u043f\u0443\u0442\u0430\u0440\u0438\u043d\u0430<\/strong> \u0441\u0443 \u043f\u043e\u0441\u0435\u0431\u043d\u0438 \u043e\u0431\u043b\u0438\u0446\u0438 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430, \u043a\u043e\u0458\u0438 \u0441\u0443 \u0443 \u0411\u043e\u0441\u043d\u0438 \u0438 \u0425\u0435\u0440\u0446\u0435\u0433\u043e\u0432\u0438\u043d\u0438 \u0440\u0435\u0433\u0443\u043b\u0438\u0441\u0430\u043d\u0438 <strong>\u0417\u0430\u043a\u043e\u043d\u043e\u043c\u00a0 \u043e \u0430\u043a\u0446\u0438\u0437\u0430\u043c\u0430 \u0443 \u0411\u0438\u0425<\/strong>.\r\n\r\n\u041f\u0440\u0435\u043c\u0430 \u0417\u0430\u043a\u043e\u043d\u0443, \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0438 \u043a\u043e\u0458\u0438 \u043f\u043e\u0434\u043b\u0438\u0458\u0435\u0436\u0443 \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0430\u045a\u0443 \u0430\u043a\u0446\u0438\u0437\u043e\u043c \u0441\u0443 :\r\n<ul>\r\n \t<li>\u041d\u0430\u0444\u0442\u043d\u0438 \u0434\u0435\u0440\u0438\u0432\u0430\u0442\u0438<\/li>\r\n \t<li>\u0414\u0443\u0445\u0430\u043d\u0441\u043a\u0435 \u043f\u0440\u0435\u0440\u0430\u0452\u0435\u0432\u0438\u043d\u0435<\/li>\r\n \t<li>\u0411\u0435\u0437\u0430\u043b\u043a\u043e\u0445\u043e\u043b\u043d\u0430 \u043f\u0438\u045b\u0430<\/li>\r\n \t<li>\u0410\u043b\u043a\u043e\u0445\u043e\u043b, \u0430\u043b\u043a\u043e\u0445\u043e\u043b\u043d\u0430 \u043f\u0438\u045b\u0430 \u0438 \u0432\u043e\u045b\u043d\u0430 \u043f\u0440\u0438\u0440\u043e\u0434\u043d\u0430 \u0440\u0430\u043a\u0438\u0458\u0430<\/li>\r\n \t<li>\u041f\u0438\u0432\u043e \u0438 \u0432\u0438\u043d\u043e<\/li>\r\n \t<li>\u041a\u0430\u0444\u0430<\/li>\r\n<\/ul>\r\n\u041f\u0443\u0442\u0430\u0440\u0438\u043d\u0430, \u043a\u0430\u043e \u0432\u0440\u0441\u0442\u0430 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u043e\u0433 \u043f\u043e\u0440\u0435\u0437\u0430, \u043f\u043b\u0430\u045b\u0430 \u0441\u0435 \u043d\u0430 \u0441\u0459\u0435\u0434\u0435\u045b\u0435 \u043d\u0430\u0444\u0442\u043d\u0435 \u0434\u0435\u0440\u0438\u0432\u0430\u0442\u0435:\r\n<ul>\r\n \t<li>\u041c\u043e\u0442\u043e\u0440\u043d\u0435 \u0431\u0435\u043d\u0437\u0438\u043d\u0435, \u0443\u043a\u0459\u0443\u0447\u0443\u0458\u0443\u045b\u0438 \u0438 \u0431\u0435\u0437\u043e\u043b\u043e\u0432\u043d\u0438, \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u043d\u043e \u043e\u0434 \u043e\u043a\u0442\u0430\u043d\u0441\u043a\u0435 \u0432\u0440\u0438\u0458\u0435\u0434\u043d\u043e\u0441\u0442\u0438 \u0438 \u043a\u043e\u043c\u0435\u0440\u0446\u0438\u0458\u0430\u043b\u043d\u043e\u0433 \u043d\u0430\u0437\u0438\u0432\u0430<\/li>\r\n \t<li>\u0414\u0438\u0437\u0435\u043b \u0433\u043e\u0440\u0438\u0432\u0430 \u0438 \u043e\u0441\u0442\u0430\u043b\u0430 \u043f\u043b\u0438\u043d\u0441\u043a\u0430 \u0443\u0459\u0430<\/li>\r\n<\/ul>\r\n\u0438 \u0442\u043e \u0443 \u0438\u0437\u043d\u043e\u0441\u0443 \u043e\u0434 0,15 \u041a\u041c \u043f\u043e \u0458\u0435\u0434\u043d\u043e\u043c \u043b\u0438\u0442\u0440\u0443 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0430 \u0437\u0430 \u043f\u0443\u0442\u0435\u0432\u0435 \u0438 0,10 \u041a\u041c \u0437\u0430 \u0438\u0437\u0433\u0440\u0430\u0434\u045a\u0443 \u0430\u0443\u0442\u043e\u043f\u0443\u0442\u0435\u0432\u0430.\r\n\r\n\u0423 \u0441\u043a\u043b\u0430\u0434\u0443 \u0441\u0430 \u0417\u0430\u043a\u043e\u043d\u043e\u043c, \u0423\u043f\u0440\u0430\u0432\u043d\u0438 \u043e\u0434\u0431\u043e\u0440 \u0423\u0418\u041e \u0441\u0432\u0430\u043a\u0435 \u0433\u043e\u0434\u0438\u043d\u0435 \u0434\u043e\u043d\u043e\u0441\u0438 \u043f\u043e\u0441\u0435\u0431\u043d\u0435 \u043e\u0434\u043b\u0443\u043a\u0435:\r\n<ul>\r\n \t<li>\u041e\u0434\u043b\u0443\u043a\u0443 \u043e \u043a\u043e\u043b\u0438\u0447\u0438\u043d\u0430\u043c\u0430 \u0434\u0438\u0437\u0435\u043b-\u0433\u043e\u0440\u0438\u0432\u0430 \u043d\u0430 \u043a\u043e\u0458\u0435 \u0441\u0435 \u043d\u0435 \u043f\u043b\u0430\u045b\u0430 \u043f\u0443\u0442\u0430\u0440\u0438\u043d\u0430<\/li>\r\n \t<li>\u041e\u0434\u043b\u0443\u043a\u0430 \u043e \u0443\u0442\u0432\u0440\u0452\u0438\u0432\u0430\u045a\u0443 \u043f\u043e\u0441\u0435\u0431\u043d\u0435 \u0438 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u043d\u0435 \u0430\u043a\u0446\u0438\u0437\u0435 \u043d\u0430 \u0446\u0438\u0433\u0430\u0440\u0435\u0442\u0435.<\/li>\r\n<\/ul>\r\n\u041f\u0440\u0438\u0445\u043e\u0434\u0438 \u043f\u043e \u043e\u0441\u043d\u043e\u0432\u0443 \u0430\u043a\u0446\u0438\u0437\u0430 \u0438 \u043f\u0443\u0442\u0430\u0440\u0438\u043d\u0430 \u0443\u043f\u043b\u0430\u045b\u0443\u0458\u0443 \u0441\u0435 \u043d\u0430 \u0408\u0435\u0434\u0438\u043d\u0441\u0442\u0432\u0435\u043d\u0438 \u0440\u0430\u0447\u0443\u043d \u0423\u043f\u0440\u0430\u0432\u0435 \u0437\u0430 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u043e \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0430\u045a\u0435, \u0430 \u045a\u0438\u0445\u043e\u0432\u0430 \u0440\u0430\u0441\u043f\u043e\u0434\u0458\u0435\u043b\u0430 \u0432\u0440\u0448\u0438 \u0441\u0435 \u0443 \u0441\u043a\u043b\u0430\u0434\u0443 \u0441\u0430 <strong>\u0417\u0430\u043a\u043e\u043d\u043e\u043c \u043e \u0443\u043f\u043b\u0430\u0442\u0430\u043c\u0430 \u043d\u0430 \u0458\u0435\u0434\u0438\u043d\u0441\u0442\u0432\u0435\u043d\u0438 \u0440\u0430\u0447\u0443\u043d \u0438 \u0440\u0430\u0441\u043f\u043e\u0434\u0458\u0435\u043b\u0438 \u043f\u0440\u0438\u0445\u043e\u0434\u0430<\/strong>.\r\n\r\n\u041f\u0440\u043e\u0446\u0435\u0441\u043e\u043c \u043d\u0430\u043f\u043b\u0430\u0442\u0435 \u0430\u043a\u0446\u0438\u0437\u0430 \u0438 \u043f\u0443\u0442\u0430\u0440\u0438\u043d\u0430 \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0438 \u0421\u0435\u043a\u0442\u043e\u0440 \u0437\u0430 \u043f\u043e\u0440\u0435\u0437\u0435.\r\n\r\n\u041f\u0440\u0435\u0434\u043c\u0435\u0442 \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0430\u045a\u0430 \u0458\u0435 \u043f\u0440\u043e\u043c\u0435\u0442 \u0430\u043a\u0446\u0438\u0437\u043d\u0438\u0445 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0430 \u043a\u043e\u0458\u0438 \u0441\u0443 \u043f\u0440\u043e\u0438\u0437\u0432\u0435\u0434\u0435\u043d\u0438 \u0443 \u0411\u043e\u0441\u043d\u0438 \u0438 \u0425\u0435\u0440\u0446\u0435\u0433\u043e\u0432\u0438\u043d\u0438 \u043a\u0430\u0434\u0430 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0452\u0430\u0447 \u043f\u0440\u0432\u0438 \u043f\u0443\u0442 \u045a\u0438\u043c\u0430 \u043f\u0440\u043e\u043c\u0435\u0442\u0443\u0458\u0435 \u0438\/\u0438\u043b\u0438 \u0443\u0432\u043e\u0437 \u0430\u043a\u0446\u0438\u0437\u043d\u0438\u0445 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0430 \u0443 \u0411\u043e\u0441\u043d\u0443 \u0438 \u0425\u0435\u0440\u0446\u0435\u0433\u043e\u0432\u0438\u043d\u0443 .\r\n\r\n<strong>\u0410\u043a\u0446\u0438\u0437\u043d\u0438\u043c \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0438\u043c\u0430 <\/strong>\u0441\u043c\u0430\u0442\u0440\u0430\u0458\u0443 \u0441\u0435:\r\n<ul>\r\n \t<li>\u043d\u0430\u0444\u0442\u043d\u0438 \u0434\u0435\u0440\u0438\u0432\u0430\u0442\u0438;<\/li>\r\n \t<li>\u0434\u0443\u0445\u0430\u043d\u0441\u043a\u0435 \u043f\u0440\u0435\u0440\u0430\u0452\u0435\u0432\u0438\u043d\u0435;<\/li>\r\n \t<li>\u0431\u0435\u0437\u0430\u043b\u043a\u043e\u0445\u043e\u043b\u043d\u0430 \u043f\u0438\u045b\u0430;<\/li>\r\n \t<li>\u0430\u043b\u043a\u043e\u0445\u043e\u043b, \u0430\u043b\u043a\u043e\u0445\u043e\u043b\u043d\u0430 \u043f\u0438\u045b\u0430 \u0438 \u0432\u043e\u045b\u043d\u0430 \u043f\u0440\u0438\u0440\u043e\u0434\u043d\u0430 \u0440\u0430\u043a\u0438\u0458\u0430;<\/li>\r\n \t<li>\u043f\u0438\u0432\u043e \u0438 \u0432\u0438\u043d\u043e;<\/li>\r\n \t<li>\u043a\u0430\u0444\u0430.<\/li>\r\n<\/ul>\r\n\u041f\u0440\u0435\u0434\u043c\u0435\u0442 \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0430\u045a\u0430 \u0458\u0435 \u0434\u0435\u0442\u0430\u0459\u043d\u0438\u0458\u0435 \u0440\u0430\u0437\u0440\u0430\u0452\u0435\u043d \u00a0\u041f\u043e\u0433\u043b\u0430\u0432\u0459\u0435\u043c I \u0417\u0430\u043a\u043e\u043d\u0430 \u043e \u0430\u043a\u0446\u0438\u0437\u0430\u043c\u0430 \u0443 \u0411\u0438\u0425, \u0442\u0435 \u041f\u043e\u0433\u043b\u0430\u0432\u0459\u0435\u043c II \u041f\u0440\u0430\u0432\u0438\u043b\u043d\u0438\u043a\u0430 \u043e \u043f\u0440\u0438\u043c\u0458\u0435\u043d\u0438 \u0417\u0430\u043a\u043e\u043d\u0430 \u043e \u0430\u043a\u0446\u0438\u0437\u0430\u043c\u0430 \u0443 \u0411\u0438\u0425.","_et_gb_content_width":"","footnotes":""},"categories":[64],"tags":[],"class_list":["post-1963","post","type-post","status-publish","format-standard","hentry","category-64"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u041f\u0440\u0435\u0434\u043c\u0435\u0442 \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0430\u045a\u0430 - Uprava za indirektno \/ neizravno oporezivanje BiH<\/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.uino.gov.ba\/portal\/sr\/\u0430\u043a\u0446\u0438\u0437\u0435-\u0438-\u043f\u0443\u0442\u0430\u0440\u0438\u043d\u0430\/predmet-oporezivanja-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u041f\u0440\u0435\u0434\u043c\u0435\u0442 \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0430\u045a\u0430 - Uprava za indirektno \/ neizravno oporezivanje BiH\" \/>\n<meta property=\"og:description\" content=\"\u0410\u043a\u0446\u0438\u0437\u0430 \u00a0\u0438 \u043f\u0443\u0442\u0430\u0440\u0438\u043d\u0430 \u0441\u0443 \u043f\u043e\u0441\u0435\u0431\u043d\u0438 \u043e\u0431\u043b\u0438\u0446\u0438 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430, \u043a\u043e\u0458\u0438 \u0441\u0443 \u0443 \u0411\u043e\u0441\u043d\u0438 \u0438 \u0425\u0435\u0440\u0446\u0435\u0433\u043e\u0432\u0438\u043d\u0438 \u0440\u0435\u0433\u0443\u043b\u0438\u0441\u0430\u043d\u0438 \u0417\u0430\u043a\u043e\u043d\u043e\u043c\u00a0 \u043e \u0430\u043a\u0446\u0438\u0437\u0430\u043c\u0430 \u0443 \u0411\u0438\u0425. \u041f\u0440\u0435\u043c\u0430 \u0417\u0430\u043a\u043e\u043d\u0443, \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0438 \u043a\u043e\u0458\u0438 \u043f\u043e\u0434\u043b\u0438\u0458\u0435\u0436\u0443 \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0430\u045a\u0443 \u0430\u043a\u0446\u0438\u0437\u043e\u043c \u0441\u0443 : \u041d\u0430\u0444\u0442\u043d\u0438 \u0434\u0435\u0440\u0438\u0432\u0430\u0442\u0438 \u0414\u0443\u0445\u0430\u043d\u0441\u043a\u0435 \u043f\u0440\u0435\u0440\u0430\u0452\u0435\u0432\u0438\u043d\u0435 \u0411\u0435\u0437\u0430\u043b\u043a\u043e\u0445\u043e\u043b\u043d\u0430 \u043f\u0438\u045b\u0430 \u0410\u043b\u043a\u043e\u0445\u043e\u043b, \u0430\u043b\u043a\u043e\u0445\u043e\u043b\u043d\u0430 \u043f\u0438\u045b\u0430 \u0438 \u0432\u043e\u045b\u043d\u0430 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