{"id":612,"date":"2021-06-01T09:07:10","date_gmt":"2021-06-01T07:07:10","guid":{"rendered":"https:\/\/www.uino.gov.ba\/?p=612"},"modified":"2022-01-10T16:02:42","modified_gmt":"2022-01-10T15:02:42","slug":"osnovica-akcize","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/bs\/akciza-i-putarina\/osnovica-akcize\/","title":{"rendered":"Osnovica akcize"},"content":{"rendered":"<p style=\"text-align: justify;\">Osnovica akcize odre\u0111ena je:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>koli\u010dinom<\/strong>, za akcizne proizvode za koje se akciza pla\u0107a po mjernoj jedinici, i to:\n<ul>\n<li>naftni derivati \u2013 poreska osnovica je odre\u0111ena u apsolutnom iznosu i pla\u0107a se po litri derivata na koli\u010dinu utvr\u0111enu pri temperaturi +15 stepeni celzijusa;<\/li>\n<li>alkohol, alkoholna pi\u0107a i vo\u0107na prirodna rakija \u2013 poreska osnovica je litra apsolutnog alkohola sadr\u017eanog\u00a0 u etilnom alkoholu, alkoholnim pi\u0107ima i vo\u0107noj prirodnoj rakiji koji se izra\u017eava u volumnim postocima mjereno pri temperaturi od 20 stepeni celzijusa;<\/li>\n<li>kafa \u2013 poreska osnovica je 1 kg neto te\u017eine kafe<\/li>\n<li>manjak i rashod \u2013 osnovica akcize odre\u0111ena je koli\u010dinom manjka koji se ne mo\u017ee pravdati vi\u0161om silom, odnosno koli\u010dinom rashoda iznad koli\u010dine odre\u0111ene posebnim aktom Upravnog odbora;<\/li>\n<\/ul>\n<\/li>\n<li><strong>maloprodajnom cijenom i koli\u010dinom<\/strong> po mjernoj jedinici za duhanske prera\u0111evine.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u0161e informacija o osnovici akcize pro\u010ditajte u <strong>Poglavlju III<\/strong> <strong>Zakona o akcizama<\/strong>, te <strong>Poglavlju IV<\/strong> <strong>Pravilnika o primjeni Zakona o akcizama<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Osnovica akcize odre\u0111ena je: koli\u010dinom, za akcizne proizvode za koje se akciza pla\u0107a po mjernoj jedinici, i to: naftni derivati \u2013 poreska osnovica je odre\u0111ena u apsolutnom iznosu i pla\u0107a se po litri derivata na koli\u010dinu utvr\u0111enu pri temperaturi +15 stepeni celzijusa; alkohol, alkoholna pi\u0107a i vo\u0107na prirodna rakija \u2013 poreska osnovica je litra apsolutnog [&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":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[60],"tags":[],"class_list":["post-612","post","type-post","status-publish","format-standard","hentry","category-akciza-i-putarina"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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