{"id":80404,"date":"2022-12-17T16:00:53","date_gmt":"2022-12-17T15:00:53","guid":{"rendered":"https:\/\/www.podunavlje.info\/dir\/?p=80404"},"modified":"2022-12-17T16:03:37","modified_gmt":"2022-12-17T15:03:37","slug":"kazne-za-podnosioce-izvestaja-koje-urade-nelicencirane-racunovodje","status":"publish","type":"post","link":"https:\/\/www.podunavlje.info\/dir\/2022\/12\/17\/kazne-za-podnosioce-izvestaja-koje-urade-nelicencirane-racunovodje\/","title":{"rendered":"Kazne za podnosioce izve\u0161taja koje urade nelicencirane ra\u010dunovo\u0111e"},"content":{"rendered":"<p>17. decembar 2022 \u2013 Poslovne knjige od po\u010detka naredne godine mo\u0107i \u0107e da vode samo agencije u kojima je makar jedan licencirani ra\u010dunovo\u0111a. To je predvi\u0111eno izmenama Zakona o ra\u010dunovodstvu koje stupaju na snagu za dve nedelje. Prema podacima Saveza ra\u010dunovo\u0111a i revizora, njihov sertifikat trenutno ima 34.283 kolega, ali podaci Agencije za privredne registre su ne\u0161to druga\u010diji. U ovom trenutku je, po podacima u APR, registrovano tek 2.687 pru\u017ealaca ra\u010dunovodstvenih usluga. Ovo prakti\u010dno zna\u010di da mo\u017ee da se desi da izvestan broj finansijskih izve\u0161taja za 2022. godinu ne budu prihva\u0107eni i objavljeni od strane APR-a, \u0161to \u0107e mnoge korisnike usluga ra\u010dunovodstvenih agencija dovesti u situaciju da plate kaznu.<\/p>\n<p>Zakonski zastupnici preuzimaju kompletnu odgovornost za finansijske izve\u0161taje ako ra\u010dunovo\u0111a nije upisan u registar APR jer ne mo\u017ee da dostavi potpun finansijski izve\u0161taj. A kazne nisu male. Ukoliko obveznik poveri vo\u0111enje poslovnih knjiga i\u00a0sastavljanje finansijskih izve\u0161taja\u00a0pravnom licu i preduzetniku koji nije upisan u Registar, \u010dl. 57-58. Zakona, propisane su nov\u010dane kazne \u00a0od 100.000 do 3.000.000 dinara za privredni prestup za pravno lice,\u00a0od 20.000 do 150.000 je kazna za privredni prestup za odgovorno lice u pravnom licu i od 100.000 do 500.000 dinara kazna za prekr\u0161aj za preduzetnika.<\/p>\n<p>Zbog toga su molbu za hitnu izmenu Zakona o ra\u010dunovodstvu \u00a0polovinom decembra, na adresu \u00a0profesionalna i poslovna udru\u017eenja: Udru\u017eenje Za\u0161titnik preduzetnika i privrednika Srbije, Ra\u010dunovodstvena komora Srbije, Unija poslodavaca Rume, Op\u0161te udru\u017eenje preduzetnika Ruma, Op\u0161te udru\u017eenje preduzetnika Kikinda i Op\u0161te udru\u017eenje preduzetnika Ba\u010dka Palanka.<\/p>\n<p>Oni tra\u017ee da se pomeri rok u \u010dlanu 61 zakona, za uskla\u0111ivanje ra\u010dunovo\u0111a\u00a0do po\u010detka 2025. godine, kao krajnji rok za upis u Registar pru\u017ealaca ra\u010dunovodstvenih usluga u APR-u.<\/p>\n<p>Ako se ne izmeni Zakon o ra\u010dunovodstvu posledica mo\u017ee biti pove\u0107anje sivog tr\u017ei\u0161ta, ocenjuju u Ra\u010dunovodstvenoj komori Srbije.<\/p>\n<p style=\"text-align: right;\"><em>Foto\/ilustracija: pixabay.com<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>17. decembar 2022 \u2013 Poslovne knjige od po\u010detka naredne godine mo\u0107i \u0107e da vode samo agencije u kojima je makar jedan licencirani ra\u010dunovo\u0111a. To je predvi\u0111eno izmenama Zakona o ra\u010dunovodstvu koje stupaju na snagu za dve nedelje. Prema podacima Saveza ra\u010dunovo\u0111a i revizora, njihov sertifikat trenutno ima 34.283 kolega, ali podaci Agencije za privredne registre [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":80406,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7222,84],"tags":[],"class_list":["post-80404","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-najnovije","category-privreda"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kazne za podnosioce izve\u0161taja koje urade nelicencirane ra\u010dunovo\u0111e -<\/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:\/\/www.podunavlje.info\/dir\/2022\/12\/17\/kazne-za-podnosioce-izvestaja-koje-urade-nelicencirane-racunovodje\/\" \/>\n<meta property=\"og:locale\" content=\"sr_RS\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kazne za podnosioce izve\u0161taja koje urade nelicencirane ra\u010dunovo\u0111e -\" \/>\n<meta property=\"og:description\" content=\"17. decembar 2022 \u2013 Poslovne knjige od po\u010detka naredne godine mo\u0107i \u0107e da vode samo agencije u kojima je makar jedan licencirani ra\u010dunovo\u0111a. To je predvi\u0111eno izmenama Zakona o ra\u010dunovodstvu koje stupaju na snagu za dve nedelje. Prema podacima Saveza ra\u010dunovo\u0111a i revizora, njihov sertifikat trenutno ima 34.283 kolega, ali podaci Agencije za privredne registre [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.podunavlje.info\/dir\/2022\/12\/17\/kazne-za-podnosioce-izvestaja-koje-urade-nelicencirane-racunovodje\/\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/podunavlje.info\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-12-17T15:00:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-12-17T15:03:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.podunavlje.info\/dir\/wp-content\/uploads\/2022\/12\/racunovodje.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"840\" \/>\n\t<meta property=\"og:image:height\" content=\"480\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Redakcija\" \/>\n<meta name=\"twitter:card\" 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