{"id":52135,"date":"2025-08-01T10:01:32","date_gmt":"2025-08-01T08:01:32","guid":{"rendered":"https:\/\/www.uino.gov.ba\/portal\/?p=52135"},"modified":"2025-08-13T13:50:54","modified_gmt":"2025-08-13T11:50:54","slug":"%d1%83%d0%b8%d0%be-%d0%bf%d1%80%d0%b8%d0%ba%d1%83%d0%bf%d0%b8%d0%bb%d0%b0-355-%d0%bc%d0%b8%d0%bb%d0%b8%d0%be%d0%bd%d0%b0-%d0%ba%d0%bc-%d0%b2%d0%b8%d1%88%d0%b5-%d1%83-%d0%be%d0%b4%d0%bd%d0%be%d1%81","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/sr\/%d0%bd%d0%be%d0%b2%d0%be%d1%81%d1%82%d0%b8\/%d1%83%d0%b8%d0%be-%d0%bf%d1%80%d0%b8%d0%ba%d1%83%d0%bf%d0%b8%d0%bb%d0%b0-355-%d0%bc%d0%b8%d0%bb%d0%b8%d0%be%d0%bd%d0%b0-%d0%ba%d0%bc-%d0%b2%d0%b8%d1%88%d0%b5-%d1%83-%d0%be%d0%b4%d0%bd%d0%be%d1%81\/","title":{"rendered":"\u0423\u0418\u041e \u043f\u0440\u0438\u043a\u0443\u043f\u0438\u043b\u0430 355 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0432\u0438\u0448\u0435 \u0443 \u043e\u0434\u043d\u043e\u0441\u0443 \u043d\u0430 2024. \u0433\u043e\u0434\u0438\u043d\u0443"},"content":{"rendered":"

\u041f\u0440\u0438\u0445\u043e\u0434\u0438 \u043e\u0434 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430 \u0443 \u0441\u0435\u0434\u0430\u043c \u043c\u0458\u0435\u0441\u0435\u0446\u0438 2025. \u0433\u043e\u0434\u0438\u043d\u0435 \u0438\u0437\u043d\u043e\u0441\u0438\u043b\u0438 \u0441\u0443 6 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0438 \u0438 850 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438 \u0432\u0435\u045b\u0438 \u0441\u0443 \u0437\u0430 355 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438\u043b\u0438 5,5 % \u0443 \u043e\u0434\u043d\u043e\u0441\u0443 \u043d\u0430 \u0438\u0441\u0442\u0438 \u043f\u0435\u0440\u0438\u043e\u0434 2024. \u0433\u043e\u0434\u0438\u043d\u0435 \u043a\u0430\u0434\u0430 \u0441\u0443 \u0438\u0437\u043d\u043e\u0441\u0438\u043b\u0438 6 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0438 \u0438 495 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c<\/strong>.\u00a0\u00a0 <\/strong><\/p>\n

\u00a0<\/strong>\u0423\u043f\u0440\u0430\u0432\u0430 \u0458\u0435 \u0443 \u0441\u0435\u0434\u0430\u043c \u043c\u0458\u0435\u0441\u0435\u0446\u0438 2025.\u0433\u043e\u0434\u0438\u043d\u0435 \u0438\u0437\u0432\u0440\u0448\u0438\u043b\u0430 \u043f\u043e\u0432\u0440\u0430\u0442 \u041f\u0414\u0412-\u0430 \u043e\u0431\u0432\u0435\u0437\u043d\u0438\u0446\u0438\u043c\u0430 \u043a\u043e\u0458\u0438 \u0441\u0443 \u043e\u0441\u0442\u0432\u0430\u0440\u0438\u043b\u0438 \u0437\u0430\u043a\u043e\u043d\u0441\u043a\u043e \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u043f\u043e\u0432\u0440\u0430\u0442 \u0443 \u0438\u0437\u043d\u043e\u0441\u0443 \u043e\u0434 1 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0443 \u0438 274 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u043c\u0430\u0440\u0430\u043a\u0430.<\/p>\n

\u041d\u0435\u0442\u043e \u043f\u0440\u0438\u043a\u0443\u043f\u0459\u0435\u043d\u0438 \u043f\u0440\u0438\u0445\u043e\u0434\u0438<\/strong> \u043a\u043e\u0458\u0438 \u0441\u0443 \u043e\u0442\u0438\u0448\u043b\u0438 \u0443 \u0440\u0430\u0441\u043f\u043e\u0434\u0458\u0435\u043b\u0443 \u043a\u043e\u0440\u0438\u0441\u043d\u0438\u0446\u0438\u043c\u0430 \u0443 \u0441\u0435\u0434\u0430\u043c \u043c\u0458\u0435\u0441\u0435\u0446\u0438 2025. \u0433\u043e\u0434\u0438\u043d\u0435, \u0430 \u0442\u043e \u0441\u0443 \u0434\u0440\u0436\u0430\u0432\u0430, \u0435\u043d\u0442\u0438\u0442\u0435\u0442\u0438 \u0438 \u0414\u0438\u0441\u0442\u0440\u0438\u043a\u0442 \u0411\u0440\u0447\u043a\u043e, \u0438\u0437\u043d\u043e\u0441\u0438\u043b\u0438 \u0441\u0443 5 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0435 \u0438 576 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438 \u0432\u0435\u045b\u0438 \u0441\u0443 \u0437\u0430 5,2 % \u0443 \u043e\u0434\u043d\u043e\u0441\u0443 \u043d\u0430 \u043f\u0440\u0438\u0445\u043e\u0434\u0435 \u0440\u0430\u0441\u043f\u043e\u0440\u0435\u0452\u0435\u043d\u0435 \u043a\u043e\u0440\u0438\u0441\u043d\u0438\u0446\u0438\u043c\u0430 \u0443 \u0441\u0435\u0434\u0430\u043c \u043c\u0458\u0435\u0441\u0435\u0446\u0438 2024.\u0433\u043e\u0434\u0438\u043d\u0435.<\/p>\n

\u00a0<\/strong>\u041f\u0420\u0418\u0425\u041e\u0414\u0418 \u041f\u0420\u0418\u041a\u0423\u041f\u0409\u0415\u041d\u0418 \u0423 \u0408\u0423\u041b\u0423 2025.\u0413\u041e\u0414\u0418\u041d\u0415<\/strong><\/p>\n

\u00a0<\/strong>\u0423 \u0458\u0443\u043b\u0443 2025.\u0433\u043e\u0434\u0438\u043d\u0435 \u043f\u0440\u0438\u043a\u0443\u043f\u0459\u0435\u043d\u0430 \u0458\u0435 1 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0430 \u0438 102 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430 \u0448\u0442\u043e \u0458\u0435 \u0437\u0430 29 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0432\u0438\u0448\u0435 \u0443 \u043e\u0434\u043d\u043e\u0441\u0443 \u043d\u0430 \u0458\u0443\u043b\u0438 2024.\u0433\u043e\u0434\u0438\u043d\u0435.<\/p>\n

\u0420\u0410\u0421\u041f\u041e\u0414\u0408\u0415\u041b\u0410 \u041f\u0420\u0418\u0425\u041e\u0414\u0410 \u0408\u0410\u041d\u0423\u0410\u0420-\u0408\u0423\u041b\u0418 2025. \u0413\u041e\u0414\u0418\u041d\u0415<\/strong><\/p>\n

\u00a0<\/strong>\u0417\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u0430\u045a\u0435 \u0434\u0440\u0436\u0430\u0432\u043d\u0438\u0445 \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0438\u0458\u0430 \u0443 \u0441\u0435\u0434\u0430\u043c \u043c\u0458\u0435\u0441\u0435\u0446\u0438 2025. \u0433\u043e\u0434\u0438\u043d\u0435 \u0440\u0430\u0441\u043f\u043e\u0440\u0435\u0452\u0435\u043d \u0458\u0435 \u0438\u0437\u043d\u043e\u0441 \u043e\u0434 580 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c. \u041e\u0441\u0442\u0430\u0442\u0430\u043a \u043f\u0440\u0438\u043a\u0443\u043f\u0459\u0435\u043d\u0438\u0445 \u043f\u0440\u0438\u0445\u043e\u0434\u0430 \u043e\u0434 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430 \u0437\u0430\u0432\u0440\u0448\u0438\u043e \u0458\u0435 \u043a\u043e\u0434 \u0435\u043d\u0442\u0438\u0442\u0435\u0442\u0430 \u0438 \u0411\u0440\u0447\u043a\u043e \u0434\u0438\u0441\u0442\u0440\u0438\u043a\u0442\u0430. \u0422\u0430\u043a\u043e \u0458\u0435 \u0424\u0435\u0434\u0435\u0440\u0430\u0446\u0438\u0458\u0430 \u0411\u0438\u0425 \u0441\u0430 \u0458\u0435\u0434\u0438\u043d\u0441\u0442\u0432\u0435\u043d\u043e\u0433 \u0440\u0430\u0447\u0443\u043d\u0430 \u0434\u043e\u0431\u0438\u043b\u0430 3 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0435 \u0438 69 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c, \u0420\u0435\u043f\u0443\u0431\u043b\u0438\u043a\u0430 \u0421\u0440\u043f\u0441\u043a\u0430 1 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0443 \u0438 719 \u043c\u0438\u043b\u0438\u043e\u043d \u041a\u041c \u0438 \u0411\u0440\u0447\u043a\u043e \u0434\u0438\u0441\u0442\u0440\u0438\u043a\u0442 173 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c.<\/p>\n

\u0423 \u0442\u0430\u0431\u043b\u0438\u0446\u0438 \u0438\u0441\u043f\u043e\u0434 \u0434\u0430\u0458\u0435\u043c\u043e \u043f\u0440\u0438\u043a\u0430\u0437 \u0443\u043a\u0443\u043f\u043d\u043e \u0440\u0430\u0441\u043f\u043e\u0440\u0435\u0452\u0435\u043d\u0438\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0430 \u0435\u043d\u0442\u0438\u0442\u0435\u0442\u0438\u043c\u0430 \u0438 \u0411\u0440\u0447\u043a\u043e \u0434\u0438\u0441\u0442\u0440\u0438\u043a\u0442\u0443 \u0411\u0438\u0425 \u0441\u0430 \u043f\u0440\u0438\u043f\u0430\u0434\u0430\u0458\u0443\u045b\u0438\u043c \u0441\u043f\u043e\u0459\u043d\u0438\u043c \u0434\u0443\u0433\u043e\u043c \u0443 \u0441\u0435\u0434\u0430\u043c \u043c\u0458\u0435\u0441\u0435\u0446\u0438 2025.\u0433\u043e\u0434\u0438\u043d\u0435 \u0443 \u043f\u043e\u0440\u0435\u0452\u0435\u045a\u0443 \u0441\u0430 \u0438\u0441\u0442\u0438\u043c \u043f\u0435\u0440\u0438\u043e\u0434\u043e\u043c \u043f\u0440\u043e\u0448\u043b\u0435 \u0433\u043e\u0434\u0438\u043d\u0435. \u0421\u0432\u0438 \u0438\u0437\u043d\u043e\u0441\u0438 \u0441\u0443 \u0438\u0441\u043a\u0430\u0437\u0430\u043d\u0438 \u0443 \u043c\u0438\u043b\u0438\u043e\u043d\u0438\u043c\u0430 \u041a\u041c.<\/p>\n\n\n\n\n\n\n\n\n
\n

01.01.-31.07.<\/p>\n<\/td>\n

\u0424\u0411\u0438\u0425<\/td>\n\u0420\u0421<\/td>\n\u0414\u0411 \u0411\u0438\u0425<\/td>\n<\/tr>\n
\u0414\u043e\u0437\u043d\u0430\u0447\u0435\u043d\u043e<\/td>\n\u0421\u043f\u043e\u0459\u043d\u0438 \u0434\u0443\u0433<\/td>\n\u0414\u043e\u0437\u043d\u0430\u0447\u0435\u043d\u043e<\/td>\n\u0421\u043f\u043e\u0459\u043d\u0438 \u0434\u0443\u0433<\/td>\n\u0414\u043e\u0437\u043d\u0430\u0447\u0435\u043d\u043e<\/td>\n\u0421\u043f\u043e\u0459\u043d\u0438 \u0434\u0443\u0433<\/td>\n<\/tr>\n
(\u0443 \u043c\u0438\u043b. \u041a\u041c)<\/td>\n(\u0443 \u043c\u0438\u043b. \u041a\u041c)<\/td>\n(\u0443 \u043c\u0438\u043b. \u041a\u041c)<\/td>\n<\/tr>\n
2025<\/td>\n2.479<\/td>\n452<\/td>\n1.397<\/td>\n231<\/td>\n160<\/td>\n8<\/td>\n<\/tr>\n
2024<\/td>\n2.237<\/td>\n525<\/td>\n1.275<\/td>\n259<\/td>\n150<\/td>\n8<\/td>\n<\/tr>\n
% \u043f\u0440\u043e\u043c\u0458\u0435\u043d\u0435<\/strong><\/td>\n10,81<\/td>\n-13,9<\/td>\n9,57<\/td>\n-10,81<\/td>\n6,66<\/td>\n–<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u041f\u043e\u0440\u0435\u0434 \u0440\u0430\u0441\u043f\u043e\u0440\u0435\u0452\u0435\u043d\u0438\u0445 \u043f\u0440\u0438\u0445\u043e\u0434\u0430 \u0443 \u0442\u0430\u0431\u0435\u043b\u0438 \u0438\u0437\u043d\u0430\u0434, \u0430 \u043f\u043e \u043e\u0441\u043d\u043e\u0432\u0443 \u043f\u043e\u0441\u0435\u0431\u043d\u0435 \u043f\u0443\u0442\u0430\u0440\u0438\u043d\u0435 \u0437\u0430 \u0438\u0437\u0433\u0440\u0430\u0434\u045a\u0443 \u0430\u0443\u0442\u043e\u043f\u0443\u0442\u0435\u0432\u0430 \u0438 \u0438\u0437\u0433\u0440\u0430\u0434\u045a\u0443 \u0438 \u0440\u0435\u043a\u043e\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u0458\u0443 \u0434\u0440\u0443\u0433\u0438\u0445 \u043f\u0443\u0442\u0435\u0432\u0430 (0,25 \u041a\u041c), \u0424\u0435\u0434\u0435\u0440\u0430\u0446\u0438\u0458\u0430 \u0411\u0438\u0425 \u0458\u0435 \u0434\u043e\u0431\u0438\u043b\u0430 \u0434\u043e\u0434\u0430\u0442\u043d\u0438\u0445 138 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c, \u0420\u0435\u043f\u0443\u0431\u043b\u0438\u043a\u0430 \u0421\u0440\u043f\u0441\u043a\u0430 91 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438 \u0414\u0438\u0441\u0442\u0440\u0438\u043a\u0442 \u0411\u0440\u0447\u043a\u043e 5 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c. \u0420\u0430\u0437\u043b\u0438\u043a\u0430 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0459\u0430 \u0440\u0435\u0437\u0435\u0440\u0432\u0443 \u043d\u0430 \u043f\u043e\u0441\u0435\u0431\u043d\u043e\u043c \u0440\u0430\u0447\u0443\u043d\u0443 \u0437\u0430 \u043f\u0443\u0442\u0430\u0440\u0438\u043d\u0443 \u0443 \u0438\u0437\u043d\u043e\u0441\u0443 \u043e\u0434 0,25 \u041a\u041c.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u041f\u0440\u0438\u0445\u043e\u0434\u0438 \u043e\u0434 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430 \u0443 \u0441\u0435\u0434\u0430\u043c \u043c\u0458\u0435\u0441\u0435\u0446\u0438 2025. \u0433\u043e\u0434\u0438\u043d\u0435 \u0438\u0437\u043d\u043e\u0441\u0438\u043b\u0438 \u0441\u0443 6 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0438 \u0438 850 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438 \u0432\u0435\u045b\u0438 \u0441\u0443 \u0437\u0430 355 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438\u043b\u0438 5,5 % \u0443 \u043e\u0434\u043d\u043e\u0441\u0443 \u043d\u0430 \u0438\u0441\u0442\u0438 \u043f\u0435\u0440\u0438\u043e\u0434 2024. \u0433\u043e\u0434\u0438\u043d\u0435 \u043a\u0430\u0434\u0430 \u0441\u0443 \u0438\u0437\u043d\u043e\u0441\u0438\u043b\u0438 6 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0438 \u0438 495 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c.\u00a0\u00a0 \u00a0\u0423\u043f\u0440\u0430\u0432\u0430 \u0458\u0435 \u0443 \u0441\u0435\u0434\u0430\u043c \u043c\u0458\u0435\u0441\u0435\u0446\u0438 2025.\u0433\u043e\u0434\u0438\u043d\u0435 \u0438\u0437\u0432\u0440\u0448\u0438\u043b\u0430 \u043f\u043e\u0432\u0440\u0430\u0442 \u041f\u0414\u0412-\u0430 \u043e\u0431\u0432\u0435\u0437\u043d\u0438\u0446\u0438\u043c\u0430 \u043a\u043e\u0458\u0438 \u0441\u0443 […]<\/p>\n","protected":false},"author":2,"featured_media":50421,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[110],"tags":[],"class_list":["post-52135","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-110"],"acf":[],"yoast_head":"\n\u0423\u0418\u041e \u043f\u0440\u0438\u043a\u0443\u043f\u0438\u043b\u0430 355 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0432\u0438\u0448\u0435 \u0443 \u043e\u0434\u043d\u043e\u0441\u0443 \u043d\u0430 2024. \u0433\u043e\u0434\u0438\u043d\u0443 - 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\/\u043d\u043e\u0432\u043e\u0441\u0442\u0438\/\u0443\u0438\u043e-\u043f\u0440\u0438\u043a\u0443\u043f\u0438\u043b\u0430-355-\u043c\u0438\u043b\u0438\u043e\u043d\u0430-\u043a\u043c-\u0432\u0438\u0448\u0435-\u0443-\u043e\u0434\u043d\u043e\u0441\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0423\u0418\u041e \u043f\u0440\u0438\u043a\u0443\u043f\u0438\u043b\u0430 355 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0432\u0438\u0448\u0435 \u0443 \u043e\u0434\u043d\u043e\u0441\u0443 \u043d\u0430 2024. 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