Vlada FBiH: Neće biti izmjena zakonske regulative u korist obrtnika
Na inicijativu Ministarstva privrede, Vlada Kantona Sarajevo je na svojoj redovnoj sjednici 4. februara 2021. godine zatražila hitnu izmjenu zakonske regulative za obračun doprinosa obrtnika u Federaciji Bosne i Hercegovine.
U obrazloženju koje je Vlada KS uputila Vladi FBiH traži se, u skladu s Pravilnikom o načinu obračunavanja i uplate doprinosa, hitna izmjena i utvrđivanje nove osnovice za obračun doprinosa određenih obveznika za 2021. godinu, te da se osnovice obrtnika vezuju za minimalnu satnicu, a ne prosječnu plaću, kako bi se izbjeglo eventualno povećanje iznosa doprinosa za obrtnike u Federaciji BiH u 2021. godini.
Bruto sistem oporezivanja
U odgovoru Vlade FBiH koji je zaprimilo Ministarstvo privrede KS stoji da se po osnovu gore spomenute Inicijative Vlada FBiH na sjednici održanoj 25. marta 2021. godine izjasnila da se ista ne prihvata, saopćeno je iz Službe za protokol i press KS.
U obrazloženju, uz ovo izjašnjenje, stoji da od 1. januara 2009. godine, kada je stupio na snagu Zakon o porezu na dohodak, u FBiH je u primjeni bruto sistem oporezivanja.
-Kako obrtnici ostvaruju dohodak i poreski su obveznici, a ne isplaćuje im se plaća koja je osnov za obračun doprinosa, onda je Zakonom propisan način utvrđivanja osnovice za obračun doprinosa obrtnika, a ministar finansija krajem tekuće za narednu godinu propisuje mjesečne osnovice za obračun doprinosa i to na bazi prosjeka bruto plaća isplaćenih u FBiH za prvih devet mjeseci prethodne godine – stoji u Obrazloženju Vlade FBiH.
Prakse drugih zemalja
U daljnjem tekstu obrazloženja stoji da je iznos doprinosa koje su obrtnici bili dužni uplatiti u posljednih šest godina rastao simbolično, i to u prosjeku od 3,30 KM do 8,80 KM, ovisno o vrsti djelatnosti obrtnika i načinu plaćanja poreza na dohodak.
Također, kao jedan od razloga odbijanja zahtjeva Vlade KS navode i prakse zemalja u okruženju koje na isti način kao i Vlada FBiH utvrđuju osnovice za obračun i plaćanje doprinosa, s tim da su, kako navode, u zemljama u regionu, osnovice u nominalnim iznosima znatno više jer su im i prosječne bruto plaće više nego u Federaciji Bosne i Hercegovine, saopćeno je iz Službe za protokol i press KS.
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