Vlada TK: Utvrđen prijedlog kantonalnog ‘korona zakona’
Na vanrednoj sjednici Vlada Tuzlanskog kantona je u srijedu utvrdila i u skupštinsku proceduru uputila prijedlog Zakona o subvenciji za ublažavanje posljedica uzrokovanih stanjem nesreće. Cilj donošenja Zakona je stavljanje u funkciju novčanih sredstava kao pomoći dodijeljene u vidu subvencije za prevazilaženje posljedica nastalih kao rezultat pandemije korona virusa. Ovim zakonom utvrđeni su izvori sredstava za subvenciju u cilju ublažavanja posljedica uzrokovanih proglašenjem stanja nesreće na području Tuzlanskog kantona, oblik subvencije, korisnici subvencija, uslovi za dodjelu subvencije, te pitanja nadzora nad provođenjem ovog zakona i kaznene odredbe.
Pravo na subvencije predviđeno je da imaju pravna lica, odnosno privredna društva, izuzev javnih preduzeća, banaka i drugih finansijskih organizacija, udruženja, javnih institucija, organa uprave, organa i jedinica lokalne samouprave. Također, pravo na subvenciju mogu ostvariti i fizička lica – obrtnici koja samostalno obavljaju registrovanu poslovnu djelatnost isključujući one koji, u skladu s propisima o porezu na dohodak, porez na dohodak s tog osnova plaćaju prema paušalno utvrđenom iznosu.
Kako je Zakonom predviđeno, sredstva za subvenciju korisnicima, moći će biti odobrena u obliku isplate određenog iznosa, maksimalno do visine minimalne neto plaće po svakom radniku, počevši od obračuna i isplate neto plaće za april 2020. godine i svaki naredni mjesec, uključujući i obračun i isplatu plaća i za mjesec nakon prestanka stanja nesreće, bez obzira na iznos isplaćene neto plaće od strane poslodavca. To znači da, nakon što porezni obveznik izvrši obračun i isplatu neto plaće zaposlenika sa pripadajućim porezima i doprinosima, ostvaruje pravo na refundaciju obračunate i isplaćene neto plaće u određenom iznosu minimalne neto plaće iz sredstava Budžeta Tuzlanskog kantona za 2020. godinu. Odluku o utvrđivanju određenog iznosa, maksimalno do visine minimalne neto plaće donosit će Vlada Kantona, na prijedlog Ministarstva finansija, pojedinačno za svaki mjesec za koji se ostvaruje pravo na subvenciju.
Kada su u pitanju uslovi za ostvarivanje prava na subvenciju, predviđeno je da imaju sjedište, odnosno registrovanu poslovnu jedinicu na području Kantona, da je porezni obveznik zaključno sa januarom 2020. godine obračunao i isplatio plaće sa pripadajućim porezima i doprinosima, da im je,naredbama štabova civilne zaštite, zabranjeno obavljanje djelatnosti, te da je zadržan broj prijavljenih radnika na dan 29.02.2020.godine, osim onih radnika kojima je istekao ugovor o radu i/ili koji su sporazumno prekinuli radni odnos.
Zakonom su predviđene i mjere nadzora te kaznene mjere koje se kreću u rasponu od 10.000 do 40.000 KM.
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