{"id":295163,"date":"2026-02-19T21:05:29","date_gmt":"2026-02-19T20:05:29","guid":{"rendered":"https:\/\/tuzlainfo.ba\/?p=295163"},"modified":"2026-02-20T09:39:14","modified_gmt":"2026-02-20T08:39:14","slug":"isticu-rokovi-koje-porezne-prijave-i-do-kada-moraju-predati-gradjani-u-fbih","status":"publish","type":"post","link":"https:\/\/tuzlainfo.ba\/index.php\/bosna-i-hercegovina\/item\/295163-isticu-rokovi-koje-porezne-prijave-i-do-kada-moraju-predati-gradjani-u-fbih\/","title":{"rendered":"Isti\u010du rokovi: Koje porezne prijave i do kada moraju predati gra\u0111ani u FBIH?"},"content":{"rendered":"

Za pravna lica, poduzetnike i gra\u0111ane, u skladu sa Zakonom o Poreznoj upravi Federacije BiH i drugim poreznim zakonima i podzakonskim aktima isti\u010du rokovi da podnesu\u00a0 porezne prijave.<\/p>\n

Podsje\u0107amo na obaveze i rokove:<\/p>\n

\u2022\u00a0Godi\u0161nju\u00a0prijavu\u00a0poreza\u00a0na\u00a0dohodak\u00a0za\u00a02025.\u00a0godinu\u00a0–\u00a0Obrazac\u00a0GPD-1051\u00a0do\u00a031.\u00a0marta\u00a02026.\u00a0godine,<\/strong><\/p>\n

\u2022\u00a0Prijavu\u00a0poreza\u00a0na\u00a0dobit\u00a0za\u00a02025.\u00a0godinu\u00a0do\u00a031.\u00a0marta\u00a02026.\u00a0godine,<\/strong><\/p>\n

\u2022\u00a0Godi\u0161nju\u00a0prijavu\u00a0poreza\u00a0na\u00a0imovinu\u00a0za\u00a02026.\u00a0godinu,\u00a0po\u00a0kantonalnim\u00a0propisima\u00a0do\u00a031.01.2026.\u00a0godine,\u00a0a\u00a0za\u00a0Tuzlanski\u00a0kanton\u00a0do\u00a028.02.2026.\u00a0godine.<\/strong><\/p>\n

 <\/p>\n

Godi\u0161nja\u00a0prijava\u00a0poreza\u00a0na\u00a0dohodak\u00a0–\u00a0Obrazac\u00a0GPD-1051\u00a0za\u00a02025.\u00a0godinu<\/strong><\/p>\n

Godi\u0161nju\u00a0prijavu\u00a0poreza\u00a0na\u00a0dohodak\u00a0obavezno\u00a0podnosi\u00a0fizi\u010dko\u00a0lice\u00a0–\u00a0rezident\u00a0Federacije\u00a0BiH\u00a0(za\u00a0dohodak\u00a0ostvaren\u00a0u\u00a0i\u00a0izvan\u00a0Federacije\u00a0BiH)\u00a0i\u00a0nerezident\u00a0(samo\u00a0za\u00a0dohodak\u00a0ostvaren\u00a0na\u00a0teritoriji\u00a0Federacije\u00a0BiH),\u00a0ako\u00a0je\u00a0ostvario:<\/p>\n

\u2022\u00a0dohodak\u00a0iz\u00a0dva\u00a0ili\u00a0vi\u0161e\u00a0izvora\u00a0u\u00a0poreznom\u00a0periodu,<\/p>\n

\u2022\u00a0dohodak\u00a0obavljanjem\u00a0nesamostalne\u00a0djelatnosti\u00a0kod\u00a0dva\u00a0ili\u00a0vi\u0161e\u00a0poslodavaca,<\/p>\n

\u2022\u00a0dohodak\u00a0direktno\u00a0iz\u00a0inostranstva,<\/p>\n

\u2022\u00a0dohodak\u00a0od\u00a0obavljanja\u00a0samostalne\u00a0djelatnosti\u00a0(obrti\u00a0i\u00a0djelatnosti\u00a0srodne\u00a0obrtu\u00a0po\u00a0Zakonu\u00a0o\u00a0obrtu,\u00a0i\u00a0druge\u00a0djelatnosti\u00a0regulisane\u00a0posebnim\u00a0propisima:\u00a0trgova\u010dke,\u00a0ugostiteljske,\u00a0transportne,\u00a0turisti\u010dke,\u00a0posredovanje\u00a0pri\u00a0davanju\u00a0stvari\u00a0i\u00a0prava\u00a0u\u00a0zakup\u00a0ili\u00a0podzakup\u00a0i\u00a0sl.\u00a0i\u00a0druge\u00a0samostalne\u00a0djelatnosti),\u00a0osim\u00a0dohotka\u00a0od\u00a0samostalnih\u00a0djelatnosti\u00a0na\u00a0koje\u00a0se\u00a0porez\u00a0pla\u0107a\u00a0u\u00a0pau\u0161alnom\u00a0iznosu,<\/p>\n

\u2022\u00a0dohodak\u00a0po\u00a0osnovu\u00a0iznajmljivanja\u00a0imovine,\u00a0osim\u00a0kada\u00a0se\u00a0nekretnine\u00a0iznajmljuju\u00a0turistima\u00a0za\u00a0koje\u00a0je\u00a0pla\u0107ena\u00a0boravi\u0161na\u00a0taksa,<\/p>\n

\u2022\u00a0dohodak\u00a0po\u00a0osnovu\u00a0nesamostalne\u00a0djelatnosti\u00a0kod\u00a0jednog\u00a0poslodavca,\u00a0a\u00a0poslodavac\u00a0na\u00a0sve\u00a0ispla\u0107ene\u00a0pla\u0107e\u00a0i\u00a0oporezive\u00a0naknade\u00a0nije\u00a0obustavio\u00a0i\u00a0uplatio\u00a0porez\u00a0po\u00a0odbitku.<\/p>\n

 <\/p>\n

Godi\u0161nju\u00a0prijavu\u00a0poreza\u00a0na\u00a0dohodak\u00a0nisu\u00a0du\u017eni\u00a0podnijeti:<\/strong><\/p>\n

\u2022\u00a0zaposlenici\u00a0koji\u00a0su\u00a0ostvarili\u00a0dohodak\u00a0od\u00a0nesamostalne\u00a0djelatnosti\u00a0samo\u00a0kod\u00a0jednog\u00a0poslodavca,\u00a0a\u00a0koji\u00a0u\u00a0istom\u00a0poreznom\u00a0periodu\u00a0nisu\u00a0ostvarili\u00a0dohotke\u00a0iz\u00a0drugih\u00a0izvora,\u00a0pod\u00a0uslovom\u00a0da\u00a0je\u00a0poslodavac,\u00a0odnosno\u00a0lice\u00a0koje\u00a0ima\u00a0obaveze\u00a0poslodavca,\u00a0na\u00a0sve\u00a0ispla\u0107ene\u00a0pla\u0107e\u00a0i\u00a0oporezive\u00a0naknade\u00a0u\u00a0proteklom\u00a0poreznom\u00a0periodu\u00a0obra\u010dunao,\u00a0obustavio\u00a0i\u00a0uplatio\u00a0porez\u00a0po\u00a0odbitku\u00a0i\u00a0Poreznoj\u00a0upravi\u00a0dostavio\u00a0mjese\u010dne\u00a0izvje\u0161taje\u00a0(Obrazac\u00a0MIP-1023),<\/p>\n

\u2022\u00a0porezni\u00a0obveznici\u00a0koji\u00a0su\u00a0u\u00a0poreznom\u00a0periodu\u00a0ostvarili\u00a0samo\u00a0dohotke\u00a0za\u00a0koje\u00a0je\u00a0obra\u010dunat,\u00a0obustavljen\u00a0i\u00a0upla\u0107en\u00a0porez\u00a0po\u00a0odbitku\u00a0kao\u00a0kona\u010dna\u00a0porezna\u00a0obaveza,<\/strong>\u00a0i\u00a0to:<\/p>\n

\u2022\u00a0dohodak\u00a0od\u00a0nesamostalne\u00a0djelatnosti\u00a0za\u00a0rad\u00a0u\u00a0trajanju\u00a0do\u00a080\u00a0sati\u00a0mjese\u010dno,\u00a0a\u00a0za\u00a0koji\u00a0ispla\u0107eni\u00a0dohodak\u00a0ne\u00a0iznosi\u00a0vi\u0161e\u00a0od\u00a0250,00\u00a0KM,<\/p>\n

\u2022\u00a0dohodak\u00a0od\u00a0imovine\u00a0ostvaren\u00a0iznajmljivanjem\u00a0ku\u0107a,\u00a0stanova\u00a0i\u00a0kreveta\u00a0turistima\u00a0za\u00a0koje\u00a0je\u00a0pla\u0107ena\u00a0boravi\u0161na\u00a0taksa,<\/p>\n

\u2022\u00a0dohodak\u00a0od\u00a0otu\u0111enja\u00a0nekretnina\u00a0i\u00a0imovinskih\u00a0prava,<\/p>\n

\u2022\u00a0dohodak\u00a0od\u00a0nagradnih\u00a0igara\u00a0i\u00a0igara\u00a0na\u00a0sre\u0107u,<\/p>\n

\u2022\u00a0dohodak\u00a0od\u00a0ulaganja\u00a0kapitala\u00a0(prihoda\u00a0po\u00a0osnovu\u00a0kamata\u00a0od\u00a0zajmova\u00a0i\u00a0prihoda\u00a0po\u00a0osnovu\u00a0ispla\u0107enog\u00a0kapitala\u00a0od\u00a0dobrovoljnog\u00a0dopunskog\u00a0\u00a0osiguranja\u00a0(\u017eivotnog,\u00a0penzionog)\u00a0u\u0161te\u0111enog\u00a0od\u00a0premija\u00a0na\u00a0koje\u00a0korisniku\u00a0osiguranja\u00a0nisu\u00a0obra\u010dunati\u00a0i\u00a0pla\u0107eni\u00a0obavezni\u00a0doprinosi\u00a0i\u00a0porez\u00a0na\u00a0dohodak),<\/p>\n

\u2022\u00a0porezni\u00a0obveznici\u00a0nerezidenti\u00a0za\u00a0dohodak\u00a0koji\u00a0ostvare\u00a0povremenim\u00a0obavljanjem\u00a0samostalne\u00a0djelatnosti\u00a0(umjetnici,\u00a0sportisti,\u00a0knji\u017eevnici\u00a0i\u00a0dr.),\u00a0uklju\u010duju\u0107i\u00a0i\u00a0djelatnosti\u00a0vezane\u00a0za\u00a0novinarstvo,\u00a0radio,\u00a0televiziju,\u00a0te\u00a0organizaciju\u00a0zabavnih\u00a0priredbi.<\/p>\n

 <\/p>\n

Prilozi\u00a0uz\u00a0Godi\u0161nju\u00a0prijavu\u00a0poreza\u00a0na\u00a0dohodak<\/strong><\/p>\n

Porezni\u00a0obveznici\u00a0\u2013\u00a0rezidenti\u00a0Federacije\u00a0BiH\u00a0koji\u00a0Poreznoj\u00a0upravi\u00a0podnose\u00a0Godi\u0161nju\u00a0prijavu\u00a0poreza\u00a0na\u00a0dohodak\u00a0(Obrazac\u00a0GPD-1051),\u00a0du\u017eni\u00a0su\u00a0uz\u00a0prijavu\u00a0prilo\u017eiti\u00a0slijede\u0107e:<\/p>\n

\u2022\u00a0Za\u00a0dohodak\u00a0od\u00a0nesamostalne\u00a0djelatnosti:\u00a0<\/strong><\/p>\n

-fotokopiju\u00a0Godi\u0161njeg\u00a0izvje\u0161taja\u00a0o\u00a0ukupno\u00a0ispla\u0107enim\u00a0pla\u0107ama\u00a0i\u00a0drugim\u00a0li\u010dnim\u00a0primanjima\u00a0–\u00a0Obrazac\u00a0GIP-1022,\u00a0koji\u00a0je\u00a0poslodavac\/isplatilac\u00a0du\u017ean\u00a0dostaviti\u00a0nadle\u017enoj\u00a0organizacionoj\u00a0jedinici\u00a0Porezne\u00a0uprave\u00a0Federacije\u00a0BiH,\u00a0prema\u00a0svom\u00a0sjedi\u0161tu,\u00a0i\u00a0svakom\u00a0zaposleniku\u00a0do\u00a028.02.2026.\u00a0godine;<\/p>\n

\u2022\u00a0Za\u00a0dohodak\u00a0od\u00a0samostalne\u00a0djelatnosti\u00a0obrta\u00a0i\u00a0djelatnosti\u00a0sli\u010dnih\u00a0obrtu,\u00a0slobodnih\u00a0zanimanja,\u00a0poljoprivrede\u00a0i\u00a0\u0161umarstva:<\/strong><\/p>\n

-Specifikaciju\u00a0za\u00a0utvr\u0111ivanje\u00a0dohotka\u00a0od\u00a0samostalne\u00a0djelatnosti\u00a0(Obrazac\u00a0SPR-1053),\u00a0Popisnu\u00a0listu\u00a0dugotrajne\u00a0imovine\u00a0(Obrazac\u00a0PLDI-1043),\u00a0ugovore\u00a0i\u00a0dokumentaciju\u00a0o\u00a0otu\u0111enju\u00a0djelatnosti,\u00a0dokumentaciju\u00a0o\u00a0udjelu\u00a0o\u00a0zajedni\u010dkom\u00a0dohotku;<\/p>\n

-Godi\u0161nju\u00a0prijava\u00a0dohotka\u00a0od\u00a0zajedni\u010dkog\u00a0obavljanja\u00a0samostalne\u00a0djelatnosti\u00a0(Obrazac\u00a0GPZ-1052)\u00a0nosilac\u00a0zajedni\u010dke\u00a0djelatnosti\u00a0obavezan\u00a0je\u00a0podnijeti\u00a0nadle\u017enoj\u00a0organizacionoj\u00a0jedinici\u00a0Porezne\u00a0uprave\u00a0Federacije\u00a0BiH\u00a0do\u00a028.02.2026.\u00a0godine;<\/p>\n

\u2022\u00a0Za\u00a0dohodak\u00a0od\u00a0drugih\u00a0samostalnih\u00a0djelatnosti\u00a0iz\u00a0\u010dlana\u00a012.\u00a0stava\u00a0(4)\u00a0Zakona,\u00a0koji\u00a0se\u00a0oporezuju\u00a0po\u00a0odbitku<\/strong>\u00a0(djelatnost\u00a0\u010dlanova\u00a0skup\u0161tina\u00a0i\u00a0nadzornih\u00a0odbora\u00a0privrednih\u00a0dru\u0161tava,\u00a0upravnih\u00a0odbora,\u00a0ste\u010dajnih\u00a0upravitelja\u00a0i\u00a0sudija\u00a0porotnika\u00a0koji\u00a0nemaju\u00a0svojstvo\u00a0zaposlenika\u00a0u\u00a0sudu;\u00a0povremene\u00a0samostalne\u00a0djelatnosti\u00a0kao\u00a0\u0161to\u00a0su:\u00a0povremene\u00a0djelatnosti\u00a0nau\u010dnika,\u00a0umjetnika,\u00a0stru\u010dnjaka,\u00a0novinara,\u00a0sudskih\u00a0vje\u0161taka,\u00a0trgova\u010dkih\u00a0putnika,\u00a0akvizitera,\u00a0sportskih\u00a0sudija\u00a0i\u00a0delegata\u00a0i\u00a0druge\u00a0djelatnosti\u00a0koje\u00a0se\u00a0obavljaju\u00a0uz\u00a0neku\u00a0osnovnu\u00a0samostalnu\u00a0ili\u00a0nesamostalnu\u00a0djelatnost)<\/p>\n

\u2212\u00a0Godi\u0161nji\u00a0izvje\u0161taj\u00a0isplatioca\u00a0dohotka\u00a0o\u00a0obra\u010dunatom,\u00a0obustavljenom\u00a0i\u00a0upla\u0107enom\u00a0porezu\u00a0po\u00a0odbitku\u00a0(zbirni\u00a0godi\u0161nji\u00a0pregled\u00a0sa\u00a0podacima\u00a0o\u00a0bruto\u00a0i\u00a0neto\u00a0iznosima\u00a0naknada)\u00a0koji\u00a0je\u00a0isplatilac\u00a0oporezivih\u00a0prihoda\u00a0fizi\u010dkim\u00a0licima\u00a0du\u017ean\u00a0dostaviti\u00a0do\u00a028.02.2025.\u00a0godine;<\/p>\n

\u2212\u00a0Obrazac\u00a0AMS\u00a0\u2013\u00a01035\u00a0–\u00a0Akontacija\u00a0poreza\u00a0po\u00a0odbitku\u00a0na\u00a0druge\u00a0samostalne\u00a0djelatnosti\u00a0na\u00a0prihod\u00a0iz\u00a0inostranstva;<\/p>\n

\u2022\u00a0Za\u00a0dohodak\u00a0od\u00a0imovine\u00a0–\u00a0iznajmljivanja\u00a0imovine\u00a0(pokretne\u00a0i\u00a0nepokretne)<\/strong>,\u00a0osim\u00a0kada\u00a0se\u00a0nekretnine\u00a0iznajmljuju\u00a0turistima\u00a0za\u00a0koje\u00a0je\u00a0pla\u0107ena\u00a0boravi\u0161na\u00a0taksa:<\/p>\n

-Pregled\u00a0prihoda\u00a0i\u00a0rashoda\u00a0od\u00a0iznajmljivanja\u00a0imovine\u00a0–\u00a0Obrazac\u00a0PRIM-1054;<\/p>\n

-ugovor\u00a0o\u00a0iznajmljivanju\u00a0(u\u00a0slu\u010daju\u00a0da\u00a0se\u00a0obveznik\u00a0opredijelio\u00a0za\u00a0rashode\u00a0u\u00a0pau\u0161alnom\u00a0iznosu);<\/p>\n

-dokaz\u00a0o\u00a0napla\u0107enom\u00a0dohotku;<\/p>\n

\u2022\u00a0Za\u00a0dohodak\u00a0od\u00a0imovinskih\u00a0prava\u00a0–\u00a0vremenski\u00a0ograni\u010denog\u00a0ustupanja\u00a0prava\u00a0(autorska\u00a0prava\u00a0i\u00a0prava\u00a0industrijskog\u00a0vlasni\u0161tva):<\/strong><\/p>\n

-ugovor\u00a0o\u00a0vremenski\u00a0ograni\u010denom\u00a0ustupanju\u00a0imovinskih\u00a0prava;<\/p>\n

\u2022\u00a0Za\u00a0dohodak\u00a0ostvaren\u00a0u\u00a0inostranstvu:<\/strong><\/p>\n

-dokaz\u00a0o\u00a0ostvarenom\u00a0dohotku\u00a0(u\u00a0ovisnosti\u00a0od\u00a0vrste\u00a0dohotka\u00a0od:\u00a0nesamostalne\u00a0djelatnosti,\u00a0samostalne,\u00a0drugih\u00a0samostalnih\u00a0djelatnosti\u00a0i\u00a0dr.);<\/p>\n

-dokaz\u00a0o\u00a0pla\u0107enom\u00a0porezu\u00a0u\u00a0inostranstvu.<\/p>\n

 <\/p>\n

Za\u00a0priznavanje\u00a0dijela\u00a0li\u010dnog\u00a0odbitka\u00a0po\u00a0osnovu\u00a0tro\u0161kova\u00a0zdravstvenih\u00a0usluga\u00a0obveznik\u00a0je\u00a0du\u017ean\u00a0podnijeti:<\/strong><\/p>\n

a.\u00a0originalnu\u00a0dokumentaciju\u00a0ovla\u0161tenih\u00a0javnih\u00a0i\u00a0privatnih\u00a0zdravstvenih\u00a0ustanova\u00a0(bolnice,\u00a0klinike,\u00a0zavodi\u00a0i\u00a0dr.)\u00a0koja\u00a0glasi\u00a0na\u00a0ime\u00a0poreznog\u00a0obveznika\u00a0ili\u00a0izdr\u017eavanog\u00a0\u010dlana\u00a0njegove\u00a0porodice\u00a0koji\u00a0se\u00a0lije\u010dio,<\/p>\n

b.\u00a0potvrdu\u00a0o\u00a0participaciji,<\/p>\n

c.\u00a0potvrdu\u00a0o\u00a0pla\u0107anju\u00a0tro\u0161kova,<\/p>\n

d.\u00a0kopiju\u00a0recepta\u00a0za\u00a0lijekove\u00a0registrovane\u00a0na\u00a0podru\u010dju\u00a0Federacije,\u00a0i\u00a0ra\u010dun\u00a0apoteke\u00a0kao\u00a0dokaz\u00a0da\u00a0je\u00a0lijek\u00a0pla\u0107en,<\/p>\n

e.\u00a0kod\u00a0nabavke\u00a0ortopedskih\u00a0pomagala\u00a0dokaz\u00a0o\u00a0stepenu\u00a0invalidnosti,\u00a0\u0161to\u00a0uklju\u010duje\u00a0i\u00a0\u010dlanove\u00a0u\u017ee\u00a0porodice\u00a0koje\u00a0porezni\u00a0obveznik\u00a0izdr\u017eava),<\/p>\n

f.\u00a0izjavu\u00a0da\u00a0za\u00a0navedene\u00a0svrhe\u00a0nije\u00a0primljena\u00a0donacija\u00a0odnosno\u00a0da\u00a0tro\u0161kovi\u00a0lije\u010denja\u00a0i\/ili\u00a0nabavke\u00a0ortopedskih\u00a0pomagala\u00a0nisu\u00a0nadokna\u0111eni\u00a0iz\u00a0sredstava\u00a0donatora.<\/p>\n

 <\/p>\n

Za\u00a0priznavanje\u00a0dijela\u00a0li\u010dnog\u00a0odbitka\u00a0po\u00a0osnovu\u00a0pla\u0107enih\u00a0kamata\u00a0na\u00a0stambeni\u00a0kredit\u00a0obveznik\u00a0je\u00a0du\u017ean\u00a0podnijeti:<\/strong><\/p>\n

a. fotokopiju ugovora o stambenom kreditu (u obzir dolaze ugovori o stambenom kreditu sklopljeni prije i poslije 01.01.2009. godine),<\/p>\n

b.\u00a0ovjerenu\u00a0potvrdu\u00a0ili\u00a0listing\u00a0banke\u00a0kao\u00a0dokaz\u00a0o\u00a0pla\u0107enim\u00a0kamatama\u00a0za\u00a0porezni\u00a0period\u00a0za\u00a0koji\u00a0se\u00a0podnosi\u00a0porezna\u00a0prijava,<\/p>\n

c.\u00a0dokaz\u00a0da\u00a0obveznik\u00a0i\u00a0njegov\u00a0bra\u010dni\u00a0drug\u00a0ne\u00a0posjeduju\u00a0nepokretnu\u00a0imovinu\u00a0za\u00a0stanovanje\u00a0\u2013\u00a0uvjerenje\u00a0od\u00a0nadle\u017enog\u00a0suda\u00a0i\/ili\u00a0op\u0107ine,<\/p>\n

d.\u00a0dokaz\u00a0da\u00a0su\u00a0sredstvima\u00a0odobrenog\u00a0stambenog\u00a0kredita\u00a0rije\u0161ili\u00a0ili\u00a0po\u010deli\u00a0rje\u0161avati\u00a0stambeno\u00a0pitanje\u00a0(kupili\u00a0odgovaraju\u0107u\u00a0stambenu\u00a0jedinicu\u00a0odnosno\u00a0sklopili\u00a0ugovor\u00a0o\u00a0kupovini\u00a0ili\u00a0gradnji\u00a0odgovaraju\u0107e\u00a0stambene\u00a0jedinice,\u00a0kreditom\u00a0kupili\u00a0plac\u00a0i\u00a0materijal\u00a0za\u00a0gradnju\u00a0stambene\u00a0jedinice\u00a0i\u00a0sl.).<\/p>\n

U\u00a0smislu\u00a0odredbi\u00a0Zakona,\u00a0odgovaraju\u0107om\u00a0stambenom\u00a0jedinicom\u00a0smatra\u00a0se\u00a0stambeni\u00a0prostor\u00a0veli\u010dine\u00a0do\u00a0120\u00a0m\u00b2.<\/p>\n

Navedenu\u00a0dokumentaciju\u00a0za\u00a0priznavanje\u00a0dijela\u00a0li\u010dnog\u00a0odbitka\u00a0po\u00a0osnovu\u00a0pla\u0107enih\u00a0kamata\u00a0na\u00a0stambeni\u00a0kredit\u00a0podnose\u00a0porezni\u00a0obveznici\u00a0koji\u00a0prvi\u00a0put\u00a0ulaze\u00a0u\u00a0pravo,\u00a0a\u00a0svake\u00a0naredne\u00a0godine\u00a0potrebno\u00a0je\u00a0prilo\u017eiti\u00a0samo\u00a0original\u00a0potvrdu\u00a0ili\u00a0listing\u00a0banke\u00a0o\u00a0pla\u0107enim\u00a0kamatama\u00a0za\u00a0porezni\u00a0period\u00a0za\u00a0koji\u00a0se\u00a0podnosi\u00a0porezna\u00a0prijava.<\/p>\n

Mjesto\u00a0podno\u0161enja\u00a0Godi\u0161nje\u00a0prijave\u00a0poreza\u00a0na\u00a0dohodak\u00a0(Obrazac\u00a0GPD-1051)<\/p>\n

Godi\u0161nja\u00a0prijava\u00a0poreza\u00a0na\u00a0dohodak\u00a0(Obrazac\u00a0GPD-1051)\u00a0podnosi\u00a0se\u00a0nadle\u017enoj\u00a0ispostavi\u00a0Porezne\u00a0uprave\u00a0prema\u00a0mjestu\u00a0prebivali\u0161ta\u00a0fizi\u010dkog\u00a0lica,\u00a0osim\u00a0u\u00a0slu\u010dajevima\u00a0kada\u00a0je\u00a0obveznik:<\/p>\n

\u2022\u00a0ostvario\u00a0samo\u00a0dohodak\u00a0od\u00a0samostalne\u00a0djelatnosti\u00a0obrta\u00a0i\u00a0djelatnosti\u00a0srodnih\u00a0obrtu\u00a0–\u00a0Obrazac\u00a0GPD-1051\u00a0se\u00a0predaje\u00a0prema\u00a0mjestu\u00a0registracije\u00a0samostalne\u00a0djelatnosti,<\/p>\n

\u2022\u00a0ostvario\u00a0samo\u00a0dohodak\u00a0od\u00a0iznajmljivanja\u00a0nepokretne\u00a0imovine\u00a0–\u00a0Obrazac\u00a0GPD-1051\u00a0se\u00a0predaje\u00a0prema\u00a0mjestu\u00a0gdje\u00a0se\u00a0nepokretna\u00a0imovina\u00a0nalazi,<\/p>\n

\u2022\u00a0fizi\u010dko\u00a0lice\u00a0rezident\u00a0Federacije\u00a0BiH\u00a0koje\u00a0ima\u00a0prebivali\u0161te\u00a0na\u00a0podru\u010dju\u00a0Republike\u00a0Srpske\u00a0i\/ili\u00a0Br\u010dko\u00a0distrikta\u00a0i\u00a0strani\u00a0dr\u017eavljani,\u00a0a\u00a0koje\u00a0ostvaruje\u00a0dohodak\u00a0od\u00a0nesamostalne\u00a0djelatnosti\u00a0kod\u00a0poslodavca\u00a0koji\u00a0ima\u00a0sjedi\u0161te\u00a0na\u00a0podru\u010dju\u00a0Federacije\u00a0BiH\u00a0\u2013\u00a0predaje\u00a0se\u00a0nadle\u017enoj\u00a0poreznoj\u00a0ispostavi\u00a0prema\u00a0mjestu\u00a0sjedi\u0161ta\u00a0poslodavca.<\/p>\n

Obrazac\u00a0GPD-1051\u00a0mo\u017eete\u00a0preuzeti\u00a0na\u00a0linku:<\/p>\n

Obrazac\u00a0GPD-1051\u00a0–\u00a0BS<\/a><\/p>\n

Obrazac\u00a0GPD-1051\u00a0–\u00a0HR<\/a><\/p>\n

Obrazac\u00a0GPD-1051\u00a0–\u00a0SR<\/a><\/p>\n

Napomena:\u00a0U\u00a0skladu\u00a0sa\u00a0Pravilnikom\u00a0o\u00a0izmjenama\u00a0i\u00a0dopunama\u00a0Pravilnika\u00a0o\u00a0primjeni\u00a0Zakona\u00a0o\u00a0porezu\u00a0na\u00a0dohodak\u00a0Godi\u0161nja\u00a0prijava\u00a0poreza\u00a0na\u00a0dohodak\u00a0Obrazac\u00a0GPD-1051\u00a0i\u00a0prilozi\u00a0uz\u00a0Godi\u0161nju\u00a0prijavu\u00a0poreza\u00a0na\u00a0dohodak\u00a0mogu\u00a0se\u00a0\u00a0dostavljati\u00a0na\u00a0dosada\u0161nji\u00a0na\u010din,\u00a0li\u010dno,\u00a0putem\u00a0po\u0161te,\u00a0ili\u00a0elektronski\u00a0putem\u00a0kvalificirane\u00a0elektronske\u00a0potvrde\u00a0KEP-a\u00a0(Porezna\u00a0uprava\u00a0je\u00a0omogu\u0107ila\u00a0i\u00a0na\u00a0ovaj\u00a0na\u010din,\u00a0iako\u00a0nije\u00a0obavezno).<\/strong><\/p>\n

 <\/p>\n

Rje\u0161enje\u00a0o\u00a0povratu\u00a0poreza\u00a0na\u00a0dohodak<\/strong><\/p>\n

Pravo\u00a0na\u00a0povrat\u00a0prepla\u0107enog\u00a0poreza\u00a0na\u00a0dohodak\u00a0utvr\u0111uje\u00a0Porezna\u00a0uprava\u00a0dono\u0161enjem\u00a0rje\u0161enja\u00a0o\u00a0povratu\u00a0poreza,\u00a0a\u00a0Ministarstvo\u00a0finansija\u00a0kantona\u00a0na\u00a0\u010dijem\u00a0podru\u010dju\u00a0se\u00a0nalazi\u00a0prebivali\u0161te\u00a0poreznog\u00a0obveznika\u00a0vr\u0161i\u00a0povrat\u00a0iznosa\u00a0utvr\u0111enog\u00a0ovim\u00a0rje\u0161enjem,\u00a0na\u00a0teku\u0107i\u00a0ra\u010dun\u00a0obveznika\u00a0poreza,\u00a0u\u00a0roku\u00a0od\u00a090\u00a0dana\u00a0od\u00a0dana\u00a0isteka\u00a0roka\u00a0za\u00a0podno\u0161enje\u00a0porezne\u00a0prijave.<\/p>\n

Za\u00a0nepodno\u0161enje\u00a0Godi\u0161nje\u00a0prijave\u00a0poreza\u00a0na\u00a0dohodak\u00a0(Obrazac\u00a0GPD-1051)\u00a0u\u00a0propisanom\u00a0roku\u00a0za\u00a0fizi\u010dko\u00a0lice\u00a0propisana\u00a0je\u00a0nov\u010dana\u00a0kazna\u00a0u\u00a0iznosu\u00a0od\u00a0300,00\u00a0do\u00a03.000,00\u00a0KM.<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

Prijave\u00a0poreza\u00a0na\u00a0dobit\u00a0za\u00a02025.\u00a0godinu<\/strong><\/p>\n

Poreznu\u00a0prijavu\u00a0koja\u00a0uklju\u010duje\u00a0Prijavu\u00a0poreza\u00a0na\u00a0dobit,\u00a0Porezni\u00a0bilans\u00a0i\u00a0drugu\u00a0dokumentaciju\u00a0\u00a0propisanu\u00a0zakonom\u00a0elektronskim\u00a0putem\u00a0uz\u00a0upotrebu\u00a0kvalificirane\u00a0elektronske\u00a0potvrde\u00a0(KEP)\u00a0podnose:\u00a0privredna\u00a0dru\u0161tva\u00a0i\u00a0druga\u00a0pravna\u00a0lica\u00a0–\u00a0rezidenti\u00a0Federacije\u00a0BiH,\u00a0podru\u017enice\u00a0iz\u00a0Republike\u00a0Srpske\u00a0ili\u00a0Br\u010dko\u00a0distrikta\u00a0za\u00a0dobit\u00a0koju\u00a0ostvare\u00a0u\u00a0Federaciji\u00a0BiH,\u00a0poslovne\u00a0jedinice\u00a0nerezidentnog\u00a0pravnog\u00a0lica,\u00a0pravna\u00a0lica\u00a0koja\u00a0su\u00a0registrovana\u00a0u\u00a0skladu\u00a0sa\u00a0posebnim\u00a0propisima,\u00a0a\u00a0obavljaju\u00a0neku\u00a0tr\u017ei\u0161nu\u00a0djelatnost\u00a0i\u00a0ostvaruju\u00a0i\u00a0druge\u00a0prihode\u00a0na\u00a0tr\u017ei\u0161tu,\u00a0mati\u010dno\u00a0privredno\u00a0dru\u0161tvo\u00a0(koje\u00a0ima\u00a0odobreno\u00a0porezno\u00a0konsolidovanje),\u00a0i\u00a0to:<\/p>\n

a)\u00a0Obrazac\u00a0PP-801\u00a0<\/strong>–\u00a0Prijavu\u00a0poreza\u00a0na\u00a0dobit\u00a0podnose\u00a0privredna\u00a0dru\u0161tva\u00a0i\u00a0druga\u00a0pravna\u00a0lica,\u00a0rezidenti\u00a0Federacije,\u00a0koji\u00a0privrednu\u00a0djelatnost\u00a0obavljaju\u00a0samostalno\u00a0i\u00a0trajno\u00a0prodajom\u00a0proizvoda\u00a0i\/ili\u00a0pru\u017eanjem\u00a0usluga\u00a0na\u00a0tr\u017ei\u0161tu\u00a0Federacije\u00a0BiH,\u00a0Republike\u00a0Srpske\u00a0i\u00a0Br\u010dko\u00a0distrikta\u00a0ili\u00a0na\u00a0inozemnom\u00a0tr\u017ei\u0161tu\u00a0radi\u00a0ostvarivanja\u00a0dobiti,\u00a0nadle\u017enoj\u00a0ispostavi\u00a0Porezne\u00a0uprave\u00a0Federacije\u00a0BiH\u00a0prema\u00a0sjedi\u0161tu\u00a0pravnog\u00a0lica.<\/p>\n

\u00a0Prilozi:<\/strong><\/p>\n

 <\/p>\n

\u2022\u00a0Porezni\u00a0bilans\u00a0(Obrazac\u00a0PB-800),<\/p>\n

\u2022\u00a0Pregled\u00a0nastalih,\u00a0neiskori\u0161tenih\u00a0i\u00a0iskori\u0161tenih\u00a0poreznih\u00a0gubitaka\u00a0(Obrazac\u00a0PG\u00a0809),<\/p>\n

\u2022\u00a0Prijava\u00a0porezne\u00a0olak\u0161ice\u00a0po\u00a0osnovu\u00a0investiranja\u00a0u\u00a0proizvodnu\u00a0opremu\u00a0(Obrazac\u00a0PP-810),<\/p>\n

\u2022\u00a0Prijava\u00a0porezne\u00a0olak\u0161ice\u00a0po\u00a0osnovu\u00a0investiranja\u00a0u\u00a0stalna\u00a0sredstva\u00a0(Obrazac\u00a0PP-811),<\/p>\n

\u2022\u00a0Prijava\u00a0porezne\u00a0olak\u0161ice\u00a0po\u00a0osnovu\u00a0novog\u00a0zapo\u0161ljavanja\u00a0(Obrazac\u00a0PP-812),<\/p>\n

\u2022\u00a0Plan\u00a0investiranja\u00a0(Obrazac\u00a0PI-808),<\/p>\n

\u2022\u00a0Izjava\u00a0o\u00a0obra\u010dunatom\u00a0porezu\u00a0na\u00a0ispla\u0107ene\u00a0dividende\/udjele\u00a0(Obrazac\u00a0ID-813),<\/p>\n

\u2022\u00a0Prijava\u00a0poreznog\u00a0kredita\u00a0van\u00a0Bosne\u00a0i\u00a0Hercegovine\u00a0po\u00a0osnovu\u00a0prihoda\u00a0(Obrazac\u00a0PK-814),<\/p>\n

\u2022\u00a0Prijava\u00a0dobiti\u00a0podru\u017enice\u00a0u\u00a0RS\u00a0ili\u00a0BD\u00a0(Obrazac\u00a0PE-806),<\/p>\n

\u2022\u00a0Prijava\u00a0dobiti\u00a0poslovne\u00a0jedinice\u00a0van\u00a0Bosne\u00a0i\u00a0Hercegovine\u00a0(Obrazac\u00a0PE-807),<\/p>\n

\u2022\u00a0Godi\u0161nja\u00a0prijava\u00a0za\u00a0uklanjanje\u00a0dvostrukog\u00a0oporezivanja\u00a0kod\u00a0transfernih\u00a0cijena\u00a0(Obrazac\u00a0TP-900),<\/p>\n

\u2022\u00a0Godi\u0161nji\u00a0izvje\u0161taj\u00a0o\u00a0kontrolisanim\u00a0transakcijama\u00a0izme\u0111u\u00a0povezanih\u00a0lica\u00a0(Obrazac\u00a0TP-902),<\/p>\n

\u2022\u00a0Godi\u0161nji\u00a0izvje\u0161taj\u00a0o\u00a0kontrolisanim\u00a0transakcijama\u00a0multinacionalnog\u00a0pravnog\u00a0lica\u00a0(Obrazac\u00a0CCB\u00a0\u2013\u00a0901),<\/p>\n

\u2022\u00a0Konsolidovani\u00a0porezni\u00a0bilans\u00a0i\u00a0prijava\u00a0poreza\u00a0na\u00a0dobit\u00a0(Obrazac\u00a0PP-805).<\/p>\n

 <\/p>\n

b)\u00a0Obrazac\u00a0PP-802\u00a0<\/strong>–\u00a0Prijavu\u00a0poreza\u00a0na\u00a0dobit\u00a0podnose\u00a0podru\u017enice\u00a0iz\u00a0Republike\u00a0Srpske\u00a0ili\u00a0Br\u010dko\u00a0distrikta\u00a0za\u00a0dobit\u00a0koju\u00a0ostvare\u00a0u\u00a0Federaciji\u00a0BiH\u00a0prema\u00a0ispostavi\u00a0za\u00a0koju\u00a0Porezna\u00a0uprava\u00a0odredi\u00a0da\u00a0je\u00a0glavna.<\/p>\n

 <\/p>\n

Prilozi:\u00a0\u00a0\u00a0\u00a0<\/strong><\/p>\n

\u2022\u00a0Porezni\u00a0bilans\u00a0(Obrazac\u00a0PB-800),<\/p>\n

\u2022\u00a0Bilans\u00a0uspjeha,<\/p>\n

\u2022\u00a0Pregled\u00a0nastalih,\u00a0neiskori\u0161tenih\u00a0i\u00a0iskori\u0161tenih\u00a0poreznih\u00a0gubitaka\u00a0(Obrazac\u00a0PG-809),<\/p>\n

\u2022\u00a0Prijava\u00a0porezne\u00a0olak\u0161ice\u00a0po\u00a0osnovu\u00a0investiranja\u00a0u\u00a0proizvodnu\u00a0opremu\u00a0(Obrazac\u00a0PP-810),<\/p>\n

\u2022\u00a0Prijava\u00a0porezne\u00a0olak\u0161ice\u00a0po\u00a0osnovu\u00a0investiranja\u00a0u\u00a0stalna\u00a0sredstva\u00a0(Obrazac\u00a0PP-811),<\/p>\n

\u2022\u00a0Prijava\u00a0porezne\u00a0olak\u0161ice\u00a0po\u00a0osnovu\u00a0novog\u00a0zapo\u0161ljavanja\u00a0(Obrazac\u00a0PP-812),<\/p>\n

\u2022\u00a0Plan\u00a0investiranja\u00a0(Obrazac\u00a0PI-808),<\/p>\n

\u2022\u00a0Izjava\u00a0o\u00a0obra\u010dunatom\u00a0porezu\u00a0na\u00a0ispla\u0107ene\u00a0dividende\/udjele\u00a0(Obrazac\u00a0ID-813),<\/p>\n

\u2022\u00a0Prijava\u00a0poreznog\u00a0kredita\u00a0van\u00a0Bosne\u00a0i\u00a0Hercegovine\u00a0po\u00a0osnovu\u00a0prihoda\u00a0(Obrazac\u00a0PK-814).<\/p>\n

 <\/p>\n

c)\u00a0Obrazac\u00a0PP-803\u00a0<\/strong>–\u00a0Prijavu\u00a0poreza\u00a0na\u00a0dobit\u00a0podnose\u00a0poslovne\u00a0jedinice\u00a0nerezidentnog\u00a0pravnog\u00a0lica\u00a0prema\u00a0ispostavi\u00a0koju\u00a0odredi\u00a0Porezna\u00a0uprava\u00a0Federacije\u00a0BiH.<\/p>\n

Prilozi:<\/strong><\/p>\n

\u2022\u00a0Porezni\u00a0bilans\u00a0(Obrazac\u00a0PB-800-B),<\/p>\n

\u2022\u00a0Bilans\u00a0uspjeha,<\/p>\n

\u2022\u00a0Pregled\u00a0nastalih,\u00a0neiskori\u0161tenih\u00a0i\u00a0iskori\u0161tenih\u00a0poreznih\u00a0gubitaka\u00a0(Obrazac\u00a0PG-809),<\/p>\n

\u2022\u00a0Prijava\u00a0porezne\u00a0olak\u0161ice\u00a0po\u00a0osnovu\u00a0investiranja\u00a0u\u00a0proizvodnu\u00a0opremu\u00a0(Obrazac\u00a0PP-810),<\/p>\n

\u2022\u00a0Prijava\u00a0porezne\u00a0olak\u0161ice\u00a0po\u00a0osnovu\u00a0investiranja\u00a0u\u00a0stalna\u00a0sredstva\u00a0(Obrazac\u00a0PP-811),<\/p>\n

\u2022\u00a0Prijava\u00a0porezne\u00a0olak\u0161ice\u00a0po\u00a0osnovu\u00a0novog\u00a0zapo\u0161ljavanja\u00a0(Obrazac\u00a0PP-812),<\/p>\n

\u2022\u00a0Plan\u00a0investiranja\u00a0(Obrazac\u00a0PI-808),<\/p>\n

\u2022\u00a0Izjava\u00a0o\u00a0obra\u010dunatom\u00a0porezu\u00a0na\u00a0ispla\u0107ene\u00a0dividende\/udjele\u00a0(Obrazac\u00a0ID-813),<\/p>\n

\u2022\u00a0Prijava\u00a0poreznog\u00a0kredita\u00a0van\u00a0Bosne\u00a0i\u00a0Hercegovine\u00a0po\u00a0osnovu\u00a0prihoda\u00a0(Obrazac\u00a0PK-814).<\/p>\n

d)\u00a0Obrazac\u00a0PP-804<\/strong>\u00a0–\u00a0Prijavu\u00a0poreza\u00a0na\u00a0dobit\u00a0podnose\u00a0pravna\u00a0lica\u00a0koja\u00a0su\u00a0registrovana\u00a0u\u00a0skladu\u00a0sa\u00a0posebnim\u00a0propisima,\u00a0a\u00a0obavljaju\u00a0neku\u00a0tr\u017ei\u0161nu\u00a0djelatnost\u00a0i\u00a0ostvaruju\u00a0i\u00a0druge\u00a0prihode\u00a0na\u00a0tr\u017ei\u0161tu,\u00a0osim\u00a0prihoda\u00a0iz\u00a0registrovane\u00a0djelatnosti\u00a0po\u00a0posebnim\u00a0uslovima,\u00a0nadle\u017enoj\u00a0ispostavi\u00a0Porezne\u00a0uprave\u00a0Federacije\u00a0BiH\u00a0prema\u00a0sjedi\u0161tu\u00a0pravnog\u00a0lica.<\/p>\n

Prilozi:<\/strong><\/p>\n

\u2022\u00a0Porezni\u00a0bilans\u00a0(Obrazac\u00a0PB-800-B),<\/p>\n

\u2022\u00a0Pregled\u00a0nastalih,\u00a0neiskori\u0161tenih\u00a0i\u00a0iskori\u0161tenih\u00a0poreznih\u00a0gubitaka\u00a0(Obrazac\u00a0PG-809),<\/p>\n

\u2022\u00a0Prijava\u00a0porezne\u00a0olak\u0161ice\u00a0po\u00a0osnovu\u00a0investiranja\u00a0u\u00a0proizvodnu\u00a0opremu\u00a0(Obrazac\u00a0PP-810),<\/p>\n

\u2022\u00a0Prijava\u00a0porezne\u00a0olak\u0161ice\u00a0po\u00a0osnovu\u00a0investiranja\u00a0u\u00a0stalna\u00a0sredstva\u00a0(Obrazac\u00a0PP-811),<\/p>\n

\u2022\u00a0Prijava\u00a0porezne\u00a0olak\u0161ice\u00a0po\u00a0osnovu\u00a0novog\u00a0zapo\u0161ljavanja\u00a0(Obrazac\u00a0PP-812),<\/p>\n

\u2022\u00a0Plan\u00a0investiranja\u00a0(Obrazac\u00a0PI-808),<\/p>\n

\u2022\u00a0Izjava\u00a0o\u00a0obra\u010dunatom\u00a0porezu\u00a0na\u00a0ispla\u0107ene\u00a0dividende\/udjele\u00a0(Obrazac\u00a0ID-813),<\/p>\n

\u2022\u00a0Prijava\u00a0poreznog\u00a0kredita\u00a0van\u00a0Bosne\u00a0i\u00a0Hercegovine\u00a0po\u00a0osnovu\u00a0prihoda\u00a0(Obrazac\u00a0PK-814).<\/p>\n

e)\u00a0Obrazac\u00a0PP-\u00a0805<\/strong>\u00a0–\u00a0Prijavu\u00a0poreza\u00a0na\u00a0dobit\u00a0podnosi\u00a0mati\u010dno\u00a0privredno\u00a0dru\u0161tvo\u00a0koje\u00a0ima\u00a0odobreno\u00a0konsolidovanje\u00a0nadle\u017enoj\u00a0ispostavi\u00a0Porezne\u00a0uprave\u00a0Federacije\u00a0BiH\u00a0prema\u00a0sjedi\u0161tu\u00a0mati\u010dnog\u00a0dru\u0161tva.<\/p>\n

\u00a0\u00a0\u00a0\u00a0Prilozi:<\/strong><\/p>\n

\u2022\u00a0Porezni\u00a0bilans\u00a0(Obrazac\u00a0PB-800-B),<\/p>\n

\u2022\u00a0Obrazac\u00a0PP-801\u00a0–\u00a0Prijavu\u00a0poreza\u00a0na\u00a0dobit\u00a0podnose\u00a0privredna\u00a0dru\u0161tva\u00a0i\u00a0druga\u00a0pravna\u00a0lica,<\/p>\n

\u2022\u00a0Rje\u0161enje\u00a0o\u00a0konsolidaciji.<\/p>\n

Ako\u00a0ne\u00a0podnese\u00a0propisane\u00a0porezne\u00a0prijave\u00a0poreza\u00a0na\u00a0dobit,\u00a0porezni\u00a0obveznik\u00a0\u0107e\u00a0biti\u00a0ka\u017enjen\u00a0za\u00a0prekr\u0161aj\u00a0nov\u010danom\u00a0kaznom\u00a0od\u00a03.000,00\u00a0KM\u00a0do\u00a0100.000,00\u00a0KM.<\/strong><\/p>\n

Za\u00a0sve\u00a0dodatne\u00a0informacije\u00a0porezni\u00a0obveznici\u00a0se\u00a0mogu\u00a0obratiti\u00a0putem:<\/p>\n

\u2022\u00a0e-maila:\u00a0puinfo@fpu.gov.ba;<\/p>\n

\u2022\u00a0telefona\u00a0koje\u00a0mo\u017eete\u00a0prona\u0107i\u00a0na\u00a0web\u00a0stranici\u00a0Porezne\u00a0uprave\u00a0Federacije\u00a0BiH\u00a0u\u00a0dijelu\u00a0kontakti\u00a0;<\/p>\n

\u2022\u00a0za\u00a0tehni\u010dku\u00a0podr\u0161ku\u00a0u\u00a0vezi\u00a0preuzimanja\u00a0certifikata\u00a0na\u00a0mail\u00a0podrska@fpu.gov.ba.<\/p>\n

Porezni\u00a0obveznik\u00a0koji\u00a0ne\u00a0podnese\u00a0porezne\u00a0prijave\u00a0izla\u017ee\u00a0se\u00a0riziku\u00a0da\u00a0Porezna\u00a0uprava\u00a0Federacije\u00a0BiH\u00a0podnese\u00a0prijavu\u00a0u\u00a0ime\u00a0poreznog\u00a0obveznika\u00a0za\u00a0\u0161to\u00a0je\u00a0propisana\u00a0nov\u010dana\u00a0kazna\u00a0u\u00a0iznosu\u00a0od\u00a0500,00\u00a0do\u00a050.000,00\u00a0KM.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Za pravna lica, poduzetnike i gra\u0111ane, u skladu sa Zakonom o Poreznoj upravi Federacije BiH…<\/p>\n","protected":false},"author":2,"featured_media":199591,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[291,304,306],"tags":[9118],"acf":[],"yoast_head":"\nIsti\u010du rokovi: Koje porezne prijave i do kada moraju predati gra\u0111ani u FBIH? - TuzlaInfo.ba<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tuzlainfo.ba\/index.php\/bosna-i-hercegovina\/item\/295163-isticu-rokovi-koje-porezne-prijave-i-do-kada-moraju-predati-gradjani-u-fbih\/\" \/>\n<meta property=\"og:locale\" content=\"bs_BA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Isti\u010du rokovi: Koje porezne prijave i do kada moraju predati gra\u0111ani u FBIH? - TuzlaInfo.ba\" \/>\n<meta property=\"og:description\" content=\"Za pravna lica, poduzetnike i gra\u0111ane, u skladu sa Zakonom o Poreznoj upravi Federacije BiH…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tuzlainfo.ba\/index.php\/bosna-i-hercegovina\/item\/295163-isticu-rokovi-koje-porezne-prijave-i-do-kada-moraju-predati-gradjani-u-fbih\/\" \/>\n<meta property=\"og:site_name\" content=\"TuzlaInfo.ba\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/tuzlainfo.ba\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-19T20:05:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-20T08:39:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/tuzlainfo.ba\/wp-content\/uploads\/2023\/03\/1303_porez_na_dohodak.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"523\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"nedim\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"nedim\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"13 minuta\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/tuzlainfo.ba\/index.php\/bosna-i-hercegovina\/item\/295163-isticu-rokovi-koje-porezne-prijave-i-do-kada-moraju-predati-gradjani-u-fbih\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/tuzlainfo.ba\/index.php\/bosna-i-hercegovina\/item\/295163-isticu-rokovi-koje-porezne-prijave-i-do-kada-moraju-predati-gradjani-u-fbih\/\"},\"author\":{\"name\":\"nedim\",\"@id\":\"https:\/\/tuzlainfo.ba\/#\/schema\/person\/f434e20dc27ea133923aab08451b7f7f\"},\"headline\":\"Isti\u010du rokovi: Koje porezne prijave i do kada moraju predati gra\u0111ani u FBIH?\",\"datePublished\":\"2026-02-19T20:05:29+00:00\",\"dateModified\":\"2026-02-20T08:39:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/tuzlainfo.ba\/index.php\/bosna-i-hercegovina\/item\/295163-isticu-rokovi-koje-porezne-prijave-i-do-kada-moraju-predati-gradjani-u-fbih\/\"},\"wordCount\":2384,\"publisher\":{\"@id\":\"https:\/\/tuzlainfo.ba\/#organization\"},\"image\":{\"@id\":\"https:\/\/tuzlainfo.ba\/index.php\/bosna-i-hercegovina\/item\/295163-isticu-rokovi-koje-porezne-prijave-i-do-kada-moraju-predati-gradjani-u-fbih\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/tuzlainfo.ba\/wp-content\/uploads\/2023\/03\/1303_porez_na_dohodak.jpg\",\"keywords\":[\"porezne prijave\"],\"articleSection\":[\"Bosna i Hercegovina\",\"Istaknuto\",\"Preporu\u010dujemo\"],\"inLanguage\":\"bs-BA\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/tuzlainfo.ba\/index.php\/bosna-i-hercegovina\/item\/295163-isticu-rokovi-koje-porezne-prijave-i-do-kada-moraju-predati-gradjani-u-fbih\/\",\"url\":\"https:\/\/tuzlainfo.ba\/index.php\/bosna-i-hercegovina\/item\/295163-isticu-rokovi-koje-porezne-prijave-i-do-kada-moraju-predati-gradjani-u-fbih\/\",\"name\":\"Isti\u010du rokovi: Koje porezne prijave i do kada moraju predati gra\u0111ani u FBIH? 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