{"id":3097,"date":"2020-10-26T19:47:19","date_gmt":"2020-10-26T18:47:19","guid":{"rendered":"https:\/\/pta.ba\/?p=3097"},"modified":"2020-12-02T14:01:26","modified_gmt":"2020-12-02T13:01:26","slug":"primjena-zakona-o-deviznom-poslovanju","status":"publish","type":"post","link":"https:\/\/pta.ba\/en\/primjena-zakona-o-deviznom-poslovanju\/","title":{"rendered":"Primjena Zakona o deviznom poslovanju"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<table>\n<tbody>\n<tr>\n<td>Ovim poreskim novostima \u017eelimo skrenuti pa\u017enju na promjenu u dosada\u0161njem tuma\u010denju i shvatanju primjene odredbi \u00a0Zakona o deviznom poslovanju (\u201eSlu\u017ebene novine Federacije BiH\u201c, broj: 47\/10), od strane Federalnog ministarstva finansija FBiH (u daljem tekstu \u201e<strong>FMF<\/strong>\u201c) u pogledu primjene \u010dlana 16. a vezano za \u00a0prijenos dobiti u inostranstvo koju nerezident ostvari direktnim ulaganjem<\/p>\n<p>U nastavku ukazujemo na tuma\u010denje FMF-a koje predstavlja novinu u dosada\u0161njem shvatanju i razumijevanju ovog pitanja. U mi\u0161ljenju od 10.7.2019. godine FMF ukazuje na sljede\u0107e:<\/p>\n<p><em>\u201eU skladu sa \u010dlanom 16. Zakona o deviznom poslovanju (\u201eSlu\u017ebene novine Federacije BiH\u201c, broj: 47\/10), prijenos dobiti koju nerezident ostvari direktnim ulaganjem je slobodan te u kontekstu ove odredbe doma\u0107a pravna osoba <strong>isplatilac dividende mo\u017ee izvr\u0161iti direktni prijenos sredstava po osnovu isplate dividende osniva\u010du nerezidentu na njegov ra\u010dun u zemlji rezidentnosti.\u201c<\/strong><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>Napomena:<\/strong><\/p>\n<p>Objava je ra\u0111ena u saradnji sa na\u0161im poslovnim partnerom\u00a0<a href=\"http:\/\/www.merfi.ba\/bos\/\">MERFI d.o.o. Sarajevo.<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Kontakt:<\/strong><\/p>\n<p><strong>Sanjin Pita, LL.M., ADIT\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/p>\n<p>spita@pta.ba<\/p>\n<p><strong>Adnan Matarad\u017eija, ovla\u0161teni revizor<\/strong><\/p>\n<p>a.matarad\u017eija@merfi.ba<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3228\" src=\"https:\/\/pta.ba\/wp-content\/uploads\/2020\/12\/Merfi-logo_tamni-300x114.jpg\" alt=\"\" width=\"135\" height=\"52\" srcset=\"https:\/\/pta.ba\/wp-content\/uploads\/2020\/12\/Merfi-logo_tamni-300x114.jpg 300w, https:\/\/pta.ba\/wp-content\/uploads\/2020\/12\/Merfi-logo_tamni.jpg 361w\" sizes=\"auto, (max-width: 135px) 100vw, 135px\" \/>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] Ovim poreskim novostima \u017eelimo skrenuti pa\u017enju na promjenu u dosada\u0161njem tuma\u010denju i shvatanju primjene odredbi \u00a0Zakona o deviznom poslovanju (\u201eSlu\u017ebene novine Federacije BiH\u201c, broj: 47\/10), od strane Federalnog ministarstva finansija FBiH (u daljem tekstu \u201eFMF\u201c) u pogledu primjene \u010dlana 16. a vezano za \u00a0prijenos dobiti u inostranstvo koju nerezident ostvari direktnim ulaganjem U nastavku [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2551,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-3097","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert"],"_links":{"self":[{"href":"https:\/\/pta.ba\/en\/wp-json\/wp\/v2\/posts\/3097","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pta.ba\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pta.ba\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pta.ba\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/pta.ba\/en\/wp-json\/wp\/v2\/comments?post=3097"}],"version-history":[{"count":3,"href":"https:\/\/pta.ba\/en\/wp-json\/wp\/v2\/posts\/3097\/revisions"}],"predecessor-version":[{"id":3280,"href":"https:\/\/pta.ba\/en\/wp-json\/wp\/v2\/posts\/3097\/revisions\/3280"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pta.ba\/en\/wp-json\/wp\/v2\/media\/2551"}],"wp:attachment":[{"href":"https:\/\/pta.ba\/en\/wp-json\/wp\/v2\/media?parent=3097"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pta.ba\/en\/wp-json\/wp\/v2\/categories?post=3097"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pta.ba\/en\/wp-json\/wp\/v2\/tags?post=3097"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}