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OPROSTITEV PLAČILA DOHODNINE ZA OBRESTI OD DENARNIH DEPOZITOV PRI BANKAH IN HRANILNICAH – Znesek oproščen plačila dohodnine
(10.06.2015)
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mso-style-link:"Comment Text"; font-family:"Arial","sans-serif";} span.CommentSubjectChar {mso-style-name:"Comment Subject Char"; mso-style-link:"Comment Subject"; font-family:"Arial","sans-serif"; font-weight:bold;} /* Page Definitions */ @page WordSection1 {size:595.3pt 841.9pt; margin:70.9pt 70.9pt 2.0cm 70.9pt;} div.WordSection1 {page:WordSection1;} /* List Definitions */ ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> /*]]>*/ </style> </head> <body lang="SL" link="#002AA0" vlink="purple" xml:lang="SL"> <div class="WordSection1"> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b><span style='font-size:6.0pt'> </span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>Iz sklopa - modula:</span></p> <div style= 'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;padding:0cm'> <span style='font-size:12.0pt'>PRAKSA/Mnenja strokovnjakov/Dohodnina/ …</span></p> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b><span style= 'font-size:6.0pt;line-height:150%'> </span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%;text-autospace:none'> <b><span style='font-size:14.0pt;line-height:150%'>OPROSTITEV PLAČILA DOHODNINE ZA OBRESTI OD DENARNIH DEPOZITOV PRI BANKAH IN HRANILNICAH – Znesek oproščen plačila dohodnine</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Številka: 24/PD/2015</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%'>Datum: 02.06.2015</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <i><span style='font-size:12.0pt;line-height:150%'>Vprašanje – opis problema</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Fizična oseba – rezident Republike Slovenije (v nadaljevanju zavezanec) dosega obresti od denarnih depozitov pri bankah in hranilnicah ustanovljenih v skladu s predpisi v Republiki Sloveniji in pri bankah in hranilnicah drugih držav članic EU (v nadaljevanju banke in hranilnice).</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%'>Vprašanja:</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family: Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;line-height:150%'>Ali je zavezanec dolžan vložiti napoved za dosežene obresti pri bankah in hranilnicah?;</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family: Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;line-height:150%'>Ali in v kakšnem znesku velja oprostitev dohodnine?;</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family: Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;line-height:150%'>V kolikor je odgovor na predhodno vprašanje pritrdilen, kakšen mora biti dosežen znesek obresti, da bo zavezancu po odločbi odmerjena dohodnina od obresti na denarne depozite pri bankah in hranilnicah?</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <i><span style= 'font-size:12.0pt;line-height:150%'>Mnenje</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b><span style='font-size:12.0pt;line-height:150%'>Zavezanec je za dosežene obresti pri bankah in hranilnicah dolžan vložiti napoved, če skupni znesek obresti dosežen v davčnem / koledarskem letu presega 1.000,00 evrov.</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b><span style='font-size:12.0pt;line-height:150%'>Zavezancu, katerega dosežene obresti pri bankah in hranilnicah:</span></b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family: Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;line-height:150%'>znašajo 1.000,00 evrov do vključno 1.040,01 evrov se dohodnina ne odmeri in se o tem zavezanca pisno obvesti;</span></b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family: Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;line-height:150%'>presegajo 1.040,01<a href="#_edn1" name="_ednref1" title=""><span class= "MsoEndnoteReference"><span class= "MsoEndnoteReference"><b><span style= 'font-size:12.0pt;font-family:"Arial","sans-serif"'>[1]</span></b></span></span></a> evrov, bo dohodnina odmerjena po odločbi s proporcionalno stopnjo 25% in se šteje kot dokončen davek.</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> <i><span style= 'font-size:12.0pt; line-height:150%'>Obrazložitev</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'>Po ZDoh-2 so med drugim predmet obdavčitve z dohodnino tudi obresti od denarnih depozitov, dosežene pri bankah in hranilnicah. Obresti spadajo med dohodke iz kapitala in so obdavčene s 25% proporcionalno stopnjo, ki se šteje kot dokončen davek (t.i. cedularna obdavčitev; obresti se ne vštevajo v letno davčno osnovo za dohodnino). Davčna osnova so načeloma dosežene obresti, ki so izplačane fizični osebi ali so ji kako drugače dane na razpolago v davčnem letu.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <div style= 'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;border:none;padding:0cm'> <b><i><u><span style= 'font-size:11.0pt'>ZDoh-2</span></u></i></b></p> </div> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <i><span style='font-size:11.0pt'> </span></i></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>6. Dohodek iz kapitala</span></i></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>6.1. Obresti</span></i></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b><i><span style='font-size:11.0pt'>81. člen</span></i></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>(obresti)</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>(1) <b>Obresti po tem poglavju so</b> obresti od posojil, obresti od dolžniških vrednostnih papirjev, <b>obresti od denarnih depozitov pri bankah in hranilnicah</b> ter drugih podobnih finančnih terjatev do dolžnikov, dohodek iz oddajanja v finančni najem, dohodek iz življenjskega zavarovanja ter dohodek, ki ga zavezanec doseže na podlagi delitve prihodkov investicijskega sklada v obliki obresti.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>[…]</span></i></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b><i><span style='font-size:11.0pt'>83. člen</span></i></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>(splošno o davčni osnovi)</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <b><i><span style='font-size:11.0pt'>Davčna osnova so dosežene obresti</span></i></b><i><span style='font-size:11.0pt'>, če ni s tem zakonom drugače določeno.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 7.1pt'> <i><span style='font-size:11.0pt'> </span></i></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>VIII. STOPNJA DOHODNINE IN OBVEZNOST PLAČEVANJA DOHODNINE OD DOHODKA, KI SE NE VŠTEVA V LETNO DAVČNO OSNOVO</span></i></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b><i><span style='font-size:11.0pt'>132. člen</span></i></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>(stopnja dohodnine od dohodka iz kapitala)</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>(1) <b>Od dohodka iz kapitala se dohodnina izračuna in plača od davčne osnove</b>, ugotovljene v skladu z določbami III.6. poglavja tega zakona, <b>po stopnji 25% in se šteje kot dokončen davek.</b></span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>[…]</span></i></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b><i><span style='font-size:11.0pt'>133. člen</span></i></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>(oprostitev dohodnine od obresti, ki jih doseže rezident, na denarne depozite pri bankah in hranilnicah)</span></i></p> <div style= 'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;border:none;padding:0cm'> <b><i><span style='font-size:11.0pt'>Seštevek davčnih osnov od obresti</span></i></b><i><span style='font-size:11.0pt'>, ki jih doseže rezident, na denarne depozite pri bankah in hranilnicah, ustanovljenih v skladu s predpisi v Sloveniji ter pri bankah in hranilnicah drugih držav članic EU, <b>se zmanjša za 1.000 eurov.</b></span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;border:none;padding:0cm'> <i><span style='font-size: 11.0pt'> </span></i></p> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'> </span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'> </span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Obresti, dosežene iz naslova denarnih depozitov pri bankah in hranilnicah, so obdavčene le za tisti del obresti, ki preseže znesek 1.000,00 evrov kot znesek obresti oproščen plačila dohodnine iz 133. člena ZDoh-2.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'>Dohodnina od obresti, ki jih doseže rezident od denarnih depozitov pri bankah in hranilnicah, se izračuna in plača na letni ravni (tj. za koledarsko leto). Ugotovi jo davčni organ na podlagi napovedi zavezanca, ki jo je zavezanec dolžan vložiti</span> <span style= 'font-size:12.0pt;line-height: 150%'>do 28. februarja tekočega leta za preteklo leto, če skupni znesek obresti na denarne depozite pri bankah in hranilnicah dosežen v davčnem / koledarskem letu presega 1.000,00 evrov.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'> </span></i></p> <div style= 'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;border:none;padding:0cm'> <b><i><u><span style= 'font-size:11.0pt'>ZDavP-2</span></u></i></b></p> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'> </span></i></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b><i><span style='font-size:11.0pt'>325. člen</span></i></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b><i><span style='font-size:11.0pt'>(izračun)</span></i></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>(1) <b>Dohodnino od obresti</b>, dividend in dohodka iz oddajanja premoženja v najem <b>izračuna:</b></span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>1. plačnik davka v obračunu davčnega odtegljaja,</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <b><i><span style='font-size:11.0pt'>2. davčni organ v odločbi, izdani na podlagi napovedi zavezanca.</span></i></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>(2) Dohodnina iz prvega odstavka tega člena se izračuna in plača od davčnih osnov in po stopnji, določeni z zakonom, ki ureja dohodnino.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>(3) Obrazec obračuna davčnega odtegljaja in davčne napovedi iz prvega odstavka tega člena predpiše minister, pristojen za finance. Obrazec mora vsebovati podatke, potrebne za določanje davčne osnove, oziroma izračun dohodnine, in podatke, potrebne za nadzor in identifikacijo zavezanca za davek.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>[…]</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>(5) Če obresti, dividende ali dohodek iz oddajanja premoženja v najem izplača oseba, ki ni plačnik davka, ali v primerih iz devetega odstavka tega člena, dohodnino od obresti, dividend ali dohodka iz oddajanja premoženja v najem ugotovi davčni organ na podlagi napovedi zavezanca.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>[…]</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <b><i><span style='font-size:11.0pt'>(7) Ne glede na prejšnje odstavke</span></i></b> <i><span style='font-size:11.0pt'>tega člena, <b>dohodnino od obresti, ki jih doseže rezident na denarne depozite</b> pri bankah in hranilnicah, ustanovljenih v skladu s predpisi v Republiki Sloveniji, in pri bankah drugih držav članic EU, <b>ugotovi davčni organ na podlagi napovedi zavezanca.</b></span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>[…]</span></i></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'> <i><span style='font-size:11.0pt'> </span></i></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'> <b><i><span style='font-size:11.0pt'>326. člen</span></i></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;text-autospace:none'> <b><i><span style='font-size:11.0pt'>(način in rok vložitve napovedi)</span></i></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>[…]</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <b><i><span style='font-size:11.0pt'>(4) Napoved za odmero dohodnine iz sedmega odstavka 325. člena tega zakona mora davčni zavezanec rezident <u>vložiti do 28. februarja tekočega leta za preteklo leto</u> pri finančnem uradu. Napovedi ni dolžan vložiti davčni zavezanec rezident, katerega skupni znesek obresti na denarne depozite</span></i></b> <i><span style= 'font-size:11.0pt'>pri bankah in hranilnicah, ustanovljenih v skladu s predpisi v Republiki Sloveniji, in pri bankah drugih držav članic EU,<b>dosežen v davčnem letu, ne presega zneska, določenega z zakonom, ki ureja dohodnino.</b></span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 7.1pt'> <i><span style='font-size:11.0pt'>[…]</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'> </span></i></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b><i><span style='font-size:11.0pt'>50. člen</span></i></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>(znesek, do katerega se davek ne odmeri)</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>(1) <b>Če se davek ugotavlja z odločbo o odmeri davka, se davek ne odmeri, če davek ne bi presegel 10 eurov</b>, razen če ni z zakonom o obdavčenju ali s tem zakonom drugače določeno. <b><u>O tem se zavezanca za davek pisno obvesti.</u></b></span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <i><span style='font-size:11.0pt'>(2) Prejšnji odstavek ne velja v primerih, ko je davek izključno prihodek proračuna samoupravne lokalne skupnosti.</span></i></p> <div style= 'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;border:none;padding:0cm'> <i><span style='font-size: 11.0pt'> </span></i></p> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Zavezancu, ki je sicer po 326. členu ZDavP-2 dolžan vložiti napoved za odmero dohodnine od doseženih obresti na denarne depozite pri bankah in hranilnicah v davčnem / koledarskem letu, se dohodnina ne odmeri in odločba o odmeri dohodnine ne izda, če znesek davka ne presega 10,00 evrov. Zavezanca se o tem pisno obvesti (50. člen ZDavP-2).</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Več primerov izkazuje naslednja primerjalna tabela:</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:6.0pt;line-height:150%'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr style='height:34.0pt'> <td width="206" style= 'width:154.45pt;border:solid windowtext 1.0pt;background: #D9D9D9;padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:11.5pt'>Znesek obresti od denarnih depozitov</span></b></p> </td> <td width="88" style= 'width:65.8pt;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:11.5pt'>500,00</span></b></p> </td> <td width="88" style= 'width:65.8pt;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:11.5pt'>1.000,00</span></b></p> </td> <td width="88" style= 'width:65.8pt;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:11.5pt'>1.000,01</span></b></p> </td> <td width="88" style= 'width:65.8pt;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:11.5pt'>1.040,01</span></b></p> </td> <td width="88" style= 'width:65.8pt;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt;height:34.0pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:11.5pt'>1.040,02</span></b></p> </td> </tr> <tr style='height:1.0cm'> <td width="206" style= 'width:154.45pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt;height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>Oprostitev dohodnine</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>DA</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>DA</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>NE</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:11.5pt'>NE</span></b></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>NE</span></p> </td> </tr> <tr style='height:1.0cm'> <td width="206" style= 'width:154.45pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt;height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>Vložitve napovedi</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>NE</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>NE</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>DA</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:11.5pt'>DA</span></b></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>DA</span></p> </td> </tr> <tr style='height:1.0cm'> <td width="206" style= 'width:154.45pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt;height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>Odmera dohodnine</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>NE</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>NE</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>NE</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:11.5pt'>NE</span></b></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>DA</span></p> </td> </tr> <tr style='height:1.0cm'> <td width="206" style= 'width:154.45pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt;height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>Izdaja obvestila</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>NE</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>NE</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>DA</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:11.5pt'>DA</span></b></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>NE</span></p> </td> </tr> <tr style='height:1.0cm'> <td width="206" style= 'width:154.45pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt;height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>Izdaja odločbe</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>NE</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>NE</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>NE</span></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:11.5pt'>NE</span></b></p> </td> <td width="88" style= 'width:65.8pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:1.0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.5pt'>DA</span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <u><span style= 'font-size:12.0pt;line-height:150%; color:red'>Področje: <b>ZDoh-2, ZDavP-2</b></span></u></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:11.5pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:11.5pt;line-height:150%'>Veljavna zakonodaja (ustrezni zakonski in podzakonski predpisi) v času izdaje strokovnega mnenja:</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><u><span style='font-size:11.5pt'><a href= "http://www.superdavki.com/article/11916" target="_top"><u>Zakon o dohodnini - ZDoh-2</u></a></span></u></i><i><span style= 'font-size:11.5pt'>, Uradni list RS, št. 13/11-UPB7, 24/12-ZDoh-2I, 30/12-ZDoh-2J, 75/12-ZDoh-2K, 40/12-ZUJF, 94/12-ZDoh-2L, 96/13-ZDoh-2M, 29/14-Odl. US št. U-I-175/11-12 in 50/14-ZDoh-2N.</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><u><span style='font-size:11.5pt'><a href= "http://www.superdavki.com/article/12395" target="_top"><u>Zakon o davčnem postopku - ZDavP-2</u></a></span></u></i><i><span style= 'font-size:11.5pt'>, Uradni list RS, št. 13/11-UPB4, 32/12-ZDavP-2E, 94/12-ZDavP-2F, 111/13-ZDavP-2G, 25/14-ZFU, 40/14-ZIN-B in 90/14-ZDavP-2F.</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><u><span style='font-size:11.0pt'><a href= "http://www.superdavki.com/article/12609" target= "_top"><u>Pravilnik o obrazcih napovedi za odmero akontacije dohodnine, o obrazcih za napovedi za odmero dohodnine od dohodka iz kapitala in dohodka iz oddajanja premoženja v najem</u></a></span></u></i><i><span style='font-size: 11.0pt'>, Uradni list RS, št. 101/11, 107/12, 114/13 in 95/14.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:11.5pt;line-height:150%'> </span></p> </div> <div><br clear="all" /> <hr align="left" size="1" width="33%" /> <div id="edn1"> <p class="MsoEndnoteText" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'> <a href="#_ednref1" name="_edn1" title=""><span class= "MsoEndnoteReference"><span lang="X-NONE" xml:lang= "X-NONE"><span class="MsoEndnoteReference"><span lang="X-NONE" style='font-size:10.0pt;font-family:"Arial","sans-serif"' xml:lang= "X-NONE">[1]</span></span></span></span></a> Znesek obresti se v obrazec napovedi vpisuje v evrih in zaokrožen na dve decimalni mesti.</p> <p class="MsoEndnoteText" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'> Upoštevaje 25% stopnjo obdavčitve, znesek do katerega se davek ne odmeri in zaokroževanje na 2 decimalni mesti, je znesek neobdavčenih obresti za denarne depozite pri bankah in hranilnicah postavljen pri 1.040,01 evrih.</p> <p class="MsoEndnoteText" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'> </p> </div> </div> </body> </html>
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