{"id":608,"date":"2021-06-01T09:00:21","date_gmt":"2021-06-01T07:00:21","guid":{"rendered":"https:\/\/www.uino.gov.ba\/?p=608"},"modified":"2022-05-10T13:21:33","modified_gmt":"2022-05-10T11:21:33","slug":"predmet-oporezivanja","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/bs\/akciza-i-putarina\/predmet-oporezivanja\/","title":{"rendered":"Predmet oporezivanja"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Akciza<\/strong> \u00a0i <strong>putarina<\/strong> su posebni oblici indirektnih poreza, koji su u Bosni i Hercegovini regulisani <strong>Zakonom\u00a0 o akcizama u BiH<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Prema Zakonu, proizvodi koji podlije\u017eu oporezivanju akcizom su :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Naftni derivati<\/li>\n<li>Duhanske prera\u0111evine<\/li>\n<li>Bezalkoholna pi\u0107a<\/li>\n<li>Alkohol, alkoholna pi\u0107a i vo\u0107na prirodna rakija<\/li>\n<li>Pivo i vino<\/li>\n<li>Kafa<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Putarina, kao vrsta indirektnog poreza, pla\u0107a se na sljede\u0107e naftne derivate:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Motorne benzine, uklju\u010duju\u0107i i bezolovni, nezavisno od oktanske vrijednosti i komercijalnog naziva<\/li>\n<li>Dizel goriva i ostala plinska ulja<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u00a0i to u iznosu od 0,15 KM po jednom litru proizvoda za puteve i 0,10 KM za izgradnju autoputeva.<\/p>\n<p style=\"text-align: justify;\">U skladu sa Zakonom, Upravni odbor UIO svake godine donosi posebne odluke:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Odluku o koli\u010dinama dizel-goriva na koje se ne pla\u0107a putarina<\/li>\n<li>Odluka o utvr\u0111ivanju posebne i minimalne akcize na cigarete.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Prihodi po osnovu akciza i putarina upla\u0107uju se na Jedinstveni ra\u010dun Uprave za indirektno oporezivanje, a njihova raspodjela vr\u0161i se u skladu sa <strong>Zakonom o uplatama na jedinstveni ra\u010dun i raspodjeli prihoda<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Procesom naplate akciza i putarina rukovodi Sektor za poreze.<\/p>\n<p style=\"text-align: justify;\">Predmet oporezivanja je promet akciznih proizvoda koji su proizvedeni u Bosni i Hercegovini kada proizvo\u0111a\u010d prvi put njima prometuje i\/ili uvoz akciznih proizvoda u Bosnu i Hercegovinu .<\/p>\n<p style=\"text-align: justify;\"><strong>Akciznim proizvodima <\/strong>smatraju se:<\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"text-align: justify;\">naftni derivati;<\/li>\n<li style=\"text-align: justify;\">duhanske prera\u0111evine;<\/li>\n<li style=\"text-align: justify;\">bezalkoholna pi\u0107a;<\/li>\n<li style=\"text-align: justify;\">alkohol, alkoholna pi\u0107a i vo\u0107na prirodna rakija;<\/li>\n<li style=\"text-align: justify;\">pivo i vino;<\/li>\n<li style=\"text-align: justify;\">kafa.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">Predmet oporezivanja je detaljnije razra\u0111en \u00a0Poglavljem I Zakona o akcizama u BiH, te Poglavljem II Pravilnika o primjeni Zakona o akcizama u BiH.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Akciza \u00a0i putarina su posebni oblici indirektnih poreza, koji su u Bosni i Hercegovini regulisani Zakonom\u00a0 o akcizama u BiH. Prema Zakonu, proizvodi koji podlije\u017eu oporezivanju akcizom su : Naftni derivati Duhanske prera\u0111evine Bezalkoholna pi\u0107a Alkohol, alkoholna pi\u0107a i vo\u0107na prirodna rakija Pivo i vino Kafa Putarina, kao vrsta indirektnog poreza, pla\u0107a se na sljede\u0107e [&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":"<p style=\"text-align: justify;\"><strong>Akciza<\/strong> \u00a0i <strong>putarina<\/strong> su posebni oblici indirektnih poreza, koji su u Bosni i Hercegovini regulisani <strong>Zakonom\u00a0 o akcizama u BiH<\/strong>.<\/p>\r\n<p style=\"text-align: justify;\">Prema Zakonu, proizvodi koji podlije\u017eu oporezivanju akcizom su :<\/p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n \t<li>Naftni derivati<\/li>\r\n \t<li>Duhanske prera\u0111evine<\/li>\r\n \t<li>Bezalkoholna pi\u0107a<\/li>\r\n \t<li>Alkohol, alkoholna pi\u0107a i vo\u0107na prirodna rakija<\/li>\r\n \t<li>Pivo i vino<\/li>\r\n \t<li>Kafa<\/li>\r\n<\/ul>\r\n<p style=\"text-align: justify;\">Putarina, kao vrsta indirektnog poreza, pla\u0107a se na sljede\u0107e naftne derivate:<\/p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n \t<li>Motorne benzine, uklju\u010duju\u0107i i bezolovni, nezavisno od oktanske vrijednosti i komercijalnog naziva<\/li>\r\n \t<li>Dizel goriva i ostala plinska ulja<\/li>\r\n<\/ul>\r\n<p style=\"text-align: justify;\">\u00a0i to u iznosu od 0,15 KM po jednom litru proizvoda za puteve i 0,10 KM za izgradnju autoputeva.<\/p>\r\n<p style=\"text-align: justify;\">U skladu sa Zakonom, Upravni odbor UIO svake godine donosi posebne odluke:<\/p>\r\n\r\n<ul style=\"text-align: justify;\">\r\n \t<li>Odluku o koli\u010dinama dizel-goriva na koje se ne pla\u0107a putarina<\/li>\r\n \t<li>Odluka o utvr\u0111ivanju posebne i minimalne akcize na cigarete.<\/li>\r\n<\/ul>\r\n<p style=\"text-align: justify;\">Prihodi po osnovu akciza i putarina upla\u0107uju se na Jedinstveni ra\u010dun Uprave za indirektno oporezivanje, a njihova raspodjela vr\u0161i se u skladu sa <strong>Zakonom o uplatama na jedinstveni ra\u010dun i raspodjeli prihoda<\/strong>.<\/p>\r\n<p style=\"text-align: justify;\">Procesom naplate akciza i putarina rukovodi Sektor za poreze.<\/p>\r\n<p style=\"text-align: justify;\">Predmet oporezivanja je promet akciznih proizvoda koji su proizvedeni u Bosni i Hercegovini kada proizvo\u0111a\u010d prvi put njima prometuje i\/ili uvoz akciznih proizvoda u Bosnu i Hercegovinu .<\/p>\r\n<p style=\"text-align: justify;\"><strong>Akciznim proizvodima <\/strong>smatraju se:<\/p>\r\n\r\n<ol style=\"text-align: justify;\">\r\n \t<li style=\"text-align: justify;\">naftni derivati;<\/li>\r\n \t<li style=\"text-align: justify;\">duhanske prera\u0111evine;<\/li>\r\n \t<li style=\"text-align: justify;\">bezalkoholna pi\u0107a;<\/li>\r\n \t<li style=\"text-align: justify;\">alkohol, alkoholna pi\u0107a i vo\u0107na prirodna rakija;<\/li>\r\n \t<li style=\"text-align: justify;\">pivo i vino;<\/li>\r\n \t<li style=\"text-align: justify;\">kafa.<\/li>\r\n<\/ol>\r\n<p style=\"text-align: justify;\">Predmet oporezivanja je detaljnije razra\u0111en \u00a0Poglavljem I Zakona o akcizama u BiH, te Poglavljem II Pravilnika o primjeni Zakona o akcizama u BiH.<\/p>","_et_gb_content_width":"","footnotes":""},"categories":[60],"tags":[],"class_list":["post-608","post","type-post","status-publish","format-standard","hentry","category-akciza-i-putarina"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Predmet oporezivanja - 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\/bs\/akciza-i-putarina\/predmet-oporezivanja\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Predmet oporezivanja - Uprava za indirektno \/ neizravno oporezivanje BiH\" \/>\n<meta property=\"og:description\" content=\"Akciza \u00a0i putarina su posebni oblici indirektnih poreza, koji su u Bosni i Hercegovini regulisani Zakonom\u00a0 o akcizama u BiH. 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