{"id":243397,"date":"2025-01-20T09:03:00","date_gmt":"2025-01-20T08:03:00","guid":{"rendered":"https:\/\/lanaco.info\/irms\/?p=243397"},"modified":"2025-09-03T09:35:51","modified_gmt":"2025-09-03T07:35:51","slug":"ziro-racun-za-uplatu-poreza-na-dobit-po-odbitku-po-osnovu-raspodjele-likvidacionog-ostatka-pravnim-licima-i-ioppo-obrazac-za-2024-godinu","status":"publish","type":"post","link":"https:\/\/lanaco.info\/irms\/ziro-racun-za-uplatu-poreza-na-dobit-po-odbitku-po-osnovu-raspodjele-likvidacionog-ostatka-pravnim-licima-i-ioppo-obrazac-za-2024-godinu\/","title":{"rendered":"\u017diro-ra\u010dun za uplatu poreza na dobit po odbitku po osnovu raspodjele likvidacionog ostatka pravnim licima i IOPPO obrazac za 2024. godinu"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Po\u0161tovani poreski obveznici,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Obavje\u0161tavamo vas da je otvoren \u017eiro-ra\u010dun za uplatu poreza na dobit po odbitku po osnovu raspodjele likvidacionog ostatka pravnim licima, koji se od 01. januara 2024. godine obra\u010dunava i upla\u0107uje shodno \u010dlanu 29 stav 1 ta\u010dka 3 Zakona o porezu na dobit pravnih lica (\"Slu\u017ebeni list Republike Crne Gore\", br. 065\/01 od 31.12.2001, ..., 080\/04 od 29.12.2004, \"Slu\u017ebeni list Crne Gore\", br. 040\/08 od 27.06.2008, ..., 088\/24 od 13.09.2024), te da isti glasi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>820-12121-70 \u2013 Porez po odbitku na prihode ispla\u0107ene po osnovu raspodjele likvidacionog ostatka pravnim licima.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Koristimo priliku da podsjetimo da je rok za podno\u0161enje Izvje\u0161taja o upla\u0107enom porezu po odbitku (IOPPO obrasca) za 2024. godinu, u kojem se prijavljuje i ova vrsta prihoda, isti\u010de 28. februara 2025. godine.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pravilnik o obliku i sadr\u017eini Izvje\u0161taja o obra\u010dunatom i pla\u0107enom porezu po odbitku na prihode koje ostvari rezidentno i nerezidentno pravno i fizi\u010dko lice mo\u017eete prona\u0107i ovdje.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Dokumenti<\/h3>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-469206b1-5ae7-4fce-8ac4-f6bed88fbd99\" href=\"https:\/\/lanaco.info\/irms\/wp-content\/uploads\/2025\/09\/pravilnik-o-obliku-i-sadrzini-ioppo-1.doc\" target=\"_blank\" rel=\"noreferrer noopener\">Pravilnik o obliku i sadr\u017eini IOPPO<\/a><a href=\"https:\/\/lanaco.info\/irms\/wp-content\/uploads\/2025\/09\/pravilnik-o-obliku-i-sadrzini-ioppo-1.doc\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-469206b1-5ae7-4fce-8ac4-f6bed88fbd99\">Preuzmi<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Po\u0161tovani poreski obveznici, Obavje\u0161tavamo vas da je otvoren \u017eiro-ra\u010dun za uplatu poreza na dobit po odbitku po osnovu raspodjele likvidacionog ostatka pravnim licima, koji se od 01. januara 2024. godine [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[56],"tags":[],"class_list":["post-243397","post","type-post","status-publish","format-standard","hentry","category-uputstva-i-smjernice"],"_links":{"self":[{"href":"https:\/\/lanaco.info\/irms\/wp-json\/wp\/v2\/posts\/243397","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lanaco.info\/irms\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lanaco.info\/irms\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lanaco.info\/irms\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lanaco.info\/irms\/wp-json\/wp\/v2\/comments?post=243397"}],"version-history":[{"count":2,"href":"https:\/\/lanaco.info\/irms\/wp-json\/wp\/v2\/posts\/243397\/revisions"}],"predecessor-version":[{"id":243407,"href":"https:\/\/lanaco.info\/irms\/wp-json\/wp\/v2\/posts\/243397\/revisions\/243407"}],"wp:attachment":[{"href":"https:\/\/lanaco.info\/irms\/wp-json\/wp\/v2\/media?parent=243397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lanaco.info\/irms\/wp-json\/wp\/v2\/categories?post=243397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lanaco.info\/irms\/wp-json\/wp\/v2\/tags?post=243397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}