www.davkoplacevalci.com

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style="mso-bidi-font-family:Arial">Na podlagi četrtega odstavka 9. člena in 76.

člena Zakona o davku od dohodkov pravnih oseb (Uradni list RS, št. 117/06) minister

za finance izdaja<o:p></o:p>

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text-align:center;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:

none">o

opredelitvi pridobitne in nepridobitne dejavnosti<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt"><![if !supportEmptyParas]> <![endif]><o:p></o:p>

<p class=t align=left style="margin:0cm;margin-bottom:.0001pt;text-align:left;

text-indent:9.0pt"><span style="font-size:11.5pt;color:windowtext;

font-weight:normal">Uradni list RS, št.:<o:p></o:p>

<p class=t align=left style="margin:0cm;margin-bottom:.0001pt;text-align:left;

text-indent:9.0pt;mso-list:l8 level1 lfo10;tab-stops:list 18.0pt"><![if !supportLists]><span

style="font-size:11.5pt;font-family:Wingdings;color:windowtext;font-weight:

normal">§   <![endif]><span

style="font-size:11.5pt;color:windowtext;font-weight:normal">109/07 (30.11.2007;

veljavnost od 01.12.2007; uporaba od 01.12.2007),<o:p></o:p>

<p class=t align=left style="margin:0cm;margin-bottom:.0001pt;text-align:left;

text-indent:9.0pt;mso-list:l8 level1 lfo10;tab-stops:list 18.0pt"><![if !supportLists]><span

style="font-size:11.5pt;font-family:Wingdings;color:windowtext;font-weight:

normal">§   <![endif]><span

style="font-size:11.5pt;color:red;font-weight:normal">68/09 (28.08.2009;

veljavnost od 29.08.2009; uporaba od 01.01.2009).<span

style="font-size:11.5pt;color:windowtext;font-weight:normal"><o:p></o:p>

<p class=t align=left style="margin:0cm;margin-bottom:.0001pt;text-align:left;

text-indent:9.0pt"><span style="font-size:6.0pt;color:windowtext;

font-weight:normal"><![if !supportEmptyParas]> <![endif]><o:p></o:p>

<table border=0 cellspacing=0 cellpadding=0 width=612 style="width:459.0pt;

margin-left:5.4pt;border-collapse:collapse;mso-padding-alt:0cm 5.4pt 0cm 5.4pt">

<tr>

<p class=t style="margin-top:0cm;margin-right:-5.4pt;margin-bottom:0cm;

margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:3.6pt;

tab-stops:-5.4pt"><span style="font-size:11.5pt;color:windowtext;

font-weight:normal">Datum veljavnosti neuradno prečiščenega besedila:<o:p></o:p>

</td>

<p class=t style="margin:0cm;margin-bottom:.0001pt;text-align:justify;

tab-stops:9.0pt"><span style="font-size:11.5pt;color:windowtext;

font-weight:normal">od 29.08.2009 naprej<o:p></o:p>

</td>

</tr>

<tr>

<p class=t style="margin-top:0cm;margin-right:-5.4pt;margin-bottom:0cm;

margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:3.6pt;

tab-stops:-5.4pt"><span style="font-size:11.5pt;color:red;

mso-bidi-font-weight:normal">Datum uporabe neuradno prečiščenega besedila:<o:p></o:p>

</td>

<p class=t style="margin:0cm;margin-bottom:.0001pt;text-align:justify;

tab-stops:9.0pt"><span style="font-size:11.5pt;color:red;

mso-bidi-font-weight:normal">od 01.01.2009 naprej<o:p></o:p>

</td>

</tr>

</table>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt"><![if !supportEmptyParas]> <![endif]><o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt"><![if !supportEmptyParas]> <![endif]><o:p></o:p>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:

none"><span style="mso-bidi-font-family:

Arial">1. člen<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">Ta pravilnik podrobneje opredeljuje, kaj se

šteje za pridobitno ali nepridobitno dejavnost oziroma za dohodke iz

opravljanja pridobitne ali nepridobitne dejavnosti pri zavezancu iz 9. člena

Zakona o davku od dohodkov pravnih oseb (Uradni list RS, št. 117/06<span

style="color:red">, 56/08, 76/08 in 5/09; v nadaljnjem besedilu:

ZDDPO-2), ki je ustanovljen za opravljanje nepridobitne dejavnosti (v

nadaljnjem besedilu: zavezanec).<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial"><![if !supportEmptyParas]> <![endif]><o:p></o:p>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:

none"><span style="mso-bidi-font-family:

Arial">2. člen<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">(1) Če ta pravilnik ne določa drugače, je

dejavnost zavezanca pridobitna, če je izpolnjen vsaj eden od naslednjih pogojev:<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">1. dejavnost se opravlja na trgu zaradi

pridobivanja dobička;<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">2. zavezanec z njenim opravljanjem konkurira

na trgu z drugimi osebami, zavezanci po ZDDPO-2.<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">(2) Če ta pravilnik ne določa drugače, so

dohodki iz opravljanja dejavnosti iz prejšnjega odstavka dohodki iz opravljanja

pridobitne dejavnosti.<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial"><![if !supportEmptyParas]> <![endif]><o:p></o:p>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:

none"><span style="mso-bidi-font-family:

Arial">3. člen<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial;color:red">(1) <span style="mso-bidi-font-family:

Arial">Za dohodke iz opravljanja nepridobitne dejavnosti zavezancev, ki se

izvzemajo iz davčne osnove po 27. členu ZDDPO-2, se štejejo zlasti:<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">– donacije, pri čemer je donacija

brezpogojno plačilo oziroma prispevek v denarju ali naravi oziroma so donacije

zneski ali stvari, ki jih dobiva zavezanec iz 9. člena ZDDPO-2 od fizičnih in

pravnih oseb brez obveznosti vračila in se ne nanašajo na plačila za proizvode

ali storitve, katerih kupci so te osebe;<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">– članarine, če gre za članarine, ki

dejansko pomenijo obvezni denarni prispevek članov zavezancu in za katere iz ene

ali več okoliščin izhaja, da so po vsebini članarine, primeroma, da v celoti

ali deloma ne predstavljajo plačila za določene proizvode, blago, storitve ali

plačila za ugodnosti, ki jih ta zavezanec nudi članom ali njihovim povezanim

osebam;<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">– volila in dediščine;<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">– prihodki iz davkov in dajatev ter

prispevkov, ki so plačani neposredno Zavodu za zdravstveno zavarovanje

Slovenije in Zavodu za pokojninsko in invalidsko zavarovanje<span

style="color:red">;<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="color:red">– obresti za sredstva na podračunih, ki so vključeni v sistem

enotnega zakladniškega računa (EZR) države oziroma občin in obresti za vloge,

naložene v okviru sistema enotnega zakladniškega računa (EZR) države oziroma

občin;<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="color:red">– sredstva za izvajanje javne službe iz javnofinančnih virov;<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="color:red">– namenska javna sredstva.<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="color:red">(2) Za donacijo iz prve alineje prvega odstavka tega člena se

šteje tudi izkupiček oziroma denarna protivrednost sredstev, zbranih v akciji

zbiranja odpadkov in materiala, primernega za recikliranje, ki jo organizira

zavezanec iz 9. člena ZDDPO-2 z namenom zbiranja finančnih sredstev za namene

opravljanja dejavnosti, za katero je zavezanec ustanovljen, če gre za zbiranje

odpadkov in materiala, ki v trenutku transakcije nima vrednosti ali je ta

zanemarljiva, ker gre za odpadke in material, ki je namenjen recikliranju, in

ne gre za izogibanje davkom.<span style="mso-bidi-font-family:Arial;

color:red"><o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial"><![if !supportEmptyParas]> <![endif]><o:p></o:p>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:

none"><span style="mso-bidi-font-family:

Arial">4. člen<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><s><span

style="mso-bidi-font-family:Arial">Praviloma se za pridobitne dohodke štejejo

zlasti:<o:p></o:p></s>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial;color:red">Za pridobitne dohodke se štejejo

zlasti:<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><s><span

style="mso-bidi-font-family:Arial">– dohodki iz opravljanja javne službe,<o:p></o:p></s>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial;color:red">- sredstva za izvajanje javne

službe, ki niso sredstva iz prvega odstavka šeste alineje 3. člena tega

pravilnika (kot so doplačila uporabnikov),<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><s><span

style="mso-bidi-font-family:Arial">– namenska javna sredstva,<o:p></o:p></s>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">– bančne obresti, razen obresti na

transakcijskih računih, in obresti za vezane vloge pri bankah in hranilnicah, ustanovljenih

v skladu s predpisi v Sloveniji ter pri bankah in hranilnicah drugih držav

članic Evropske unije, pri čemer se dohodki od obresti za vezane vloge ne

štejejo za pridobitne do vključno višine 1000 eurov letno,<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">– dividende in drugi dohodki iz naložb,<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">– dohodki od prodaje blaga in storitev,

vključno z donosi od prodaje spominkov članom in nečlanom, vključno s hrano in

pijačo, ki jo proda zavezanec članom in nečlanom, običajno v klubskih

prostorih, kadar obiščejo zavezanca,<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">– najemnine in druga plačila iz oddajanja

prostorov zavezanca, drugih zmogljivosti zavezanca ali opreme drugim osebam,<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">– dohodki, doseženi z odsvojitvijo osnovnih

sredstev,<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">– plačila članov in nečlanov zavezanca za

udeležbo na večerjah, zabavah, plesih ali drugih družabnih srečanjih, ki jih organizira

zavezanec,<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">– plačila članov in nečlanov zavezanca za

udeležbo na razgovorih, predstavitvah ali delavnicah, ki jih organizira zavezanec,<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">– dohodki od srečelovov in podobnih iger, ki

jih organizira zavezanec.<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial"><![if !supportEmptyParas]> <![endif]><o:p></o:p>

<span

style="font-family:Arial;color:red">4.a člen<o:p></o:p>

<span

style="font-family:Arial;color:red">Pri javnem skladu po Zakonu o javnih

skladih (Uradni list RS, št. 77/08) in skladu, ki v skladu s prehodnimi

določbami Zakona o javnih skladih (Uradni list RS, št. 77/08) nadaljuje z delom

(v nadaljnjem besedilu: javni sklad), se za dohodke iz opravljanja nepridobitne

dejavnosti štejejo:<o:p></o:p>

<span

style="font-family:Arial;color:red">– dohodki iz naložb premoženja javnega

sklada, vključno z dohodki iz nalaganja prostih denarnih sredstev in z dohodki

iz naložb v kapital druge pravne osebe,<o:p></o:p>

<span

style="font-family:Arial;color:red">– obresti od podeljenih kreditov, in<o:p></o:p>

<span

style="font-family:Arial;color:red">– dohodki iz dajanja premoženja v finančni

zakup, če javni sklad nalaga premoženje oziroma sredstva ter podeljuje kredite

v skladu z Zakonom o javnih skladih (Uradni list RS, št. 77/08).<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial"><![if !supportEmptyParas]> <![endif]><o:p></o:p>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:

none"><span style="mso-bidi-font-family:

Arial">5. člen<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">Pri opredeljevanju pridobitne ali

nepridobitne dejavnosti oziroma dohodkov iz opravljanja pridobitne ali

nepridobitne dejavnosti pri zavezancu iz 9. člena ZDDPO-2 so pomembna tudi

dejstva in okoliščine posamezne pravne osebe iz 9. člena ZDDPO-2 pri

opravljanju dejavnosti in doseganju dohodkov.<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial"><![if !supportEmptyParas]> <![endif]><o:p></o:p>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:

none"><span style="mso-bidi-font-family:

Arial">6. člen<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial">Ta pravilnik začne veljati naslednji dan po

objavi v Uradnem listu Republike Slovenije, prva in druga alineja 4. člena tega

pravilnika pa se uporabljata od 1. januarja 2008 dalje.<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial"><![if !supportEmptyParas]> <![endif]><o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial"><![if !supportEmptyParas]> <![endif]><o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><b

style="mso-bidi-font-weight:normal"><span style="mso-bidi-font-family:Arial;

color:red">Pravilnik o spremembah in dopolnitvah Pravilnika o opredelitvi

pridobitne in nepridobitne dejavnosti (Uradni list RS, št. 68/09 z dne

28.08.2009) vsebuje naslednjo končno določbo:<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial;color:red"><![if !supportEmptyParas]> <![endif]><o:p></o:p>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:

none"><span style="mso-bidi-font-family:

Arial;color:red">5. člen<o:p></o:p>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:9.0pt;mso-layout-grid-align:none;text-autospace:none"><span

style="mso-bidi-font-family:Arial;color:red">Ta pravilnik začne veljati

naslednji dan po objavi v Uradnem listu Republike Slovenije, uporablja pa se od

1. januarja 2009 dalje.<o:p></o:p>

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</body>

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