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PLAČEVANJE AKONTACIJE DOHODNINE PRI S.P.-jih NORMIRANCIH V LETU 2023
(03.05.2023)
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margin-top:0cm; margin-right:0cm; margin-bottom:9.5pt; margin-left:0cm; text-align:center; font-size:8.0pt; font-family:"Times New Roman","serif"; color:#333333; font-weight:bold;} span.apple-style-span {mso-style-name:apple-style-span;} span.hps {mso-style-name:hps;} span.st {mso-style-name:st;} span.highlighted {mso-style-name:highlighted;} /* Page Definitions */ @page WordSection1 {size:595.3pt 841.9pt; margin:70.9pt 70.9pt 2.0cm 70.9pt;} div.WordSection1 {page:WordSection1;} /* List Definitions */ ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> /*]]>*/ </style> </head> <body lang="SL" link="blue" vlink="purple" xml:lang="SL"> <div class="WordSection1"> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt'> Iz sklopa – modula:</p> <div style= 'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm; margin-left:7.1pt;margin-right:0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;border:none; padding:0cm'> PRAKSA/Mnenja strokovnjakov/Davčni postopek/ …</p> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> </p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> <b><span style='font-size:14.0pt; line-height:150%'>PLAČEVANJE AKONTACIJE DOHODNINE PRI S.P.-jih NORMIRANCIH V LETU 2023</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style= 'line-height:150%'>Številka: 02/PD/2023</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style= 'line-height:150%'>Datum: 21.02.2023</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> Vprašanje – opis problema</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Zavezanec za davek – fizična oseba je rezident Slovenije in opravlja dejavnost v Sloveniji kot samozaposlena oseba (npr. samostojni podjetnik, odvetnik, notar, zasebni zdravstveni delavec, samostojni kulturni delavec; v nadaljevanju zavezanec s.p.).</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Zavezanec s.p. je z opravljanjem dejavnosti pričel s 01.06.2022, v socialna zavarovanja ni vključen iz naslova opravljanja dejavnosti s.p.-ja, davčno osnovno za namene opravljanja dejavnosti pa ugotavlja na temelju normiranih odhodkov.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Z novelo ZDoh-2AA se je korenito spremenil 59. člen ZDoh-2, ki ureja normirane odhodke pri ugotavljanju davčne osnove zavezanca, ki davčno osnovo ugotavlja na temelju normiranih odhodkov, kateri so se precej znižali.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Ali navedena sprememba ZDoh-2 vpliva tudi na višine akontacij dohodnine od dohodka iz dejavnosti v letu 2023?</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <i><span style='line-height:150%'>Mnenje</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Sprememba ZDoh-2 po noveli ZDoh-2AA nima neposrednega vpliva na akontacijo dohodnine od dohodka iz dejavnosti, saj se akontacija dohodnine od dohodka iz dejavnosti (v nadaljevanju akontacija DOHDej) plača v znesku, ki je enak znesku akontacije DOHDej po zadnjem obračunu dohodnine od dohodka iz dejavnosti (v nadaljevanju obračun DOHDej).</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Zavezanec s.p. bo v letu 2023 plačal akontacijo DOHDej v znesku kot da do spremembe ZDoh-2 ne bi prišlo in bo ob nespremenjeni realizaciji prihodkov imel, glede na spremenjeno višino normiranih odhodkov (tj. precejšnje znižanje le-teh), precejšnje doplačilo dohodnine od dohodka iz dejavnosti.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%;text-autospace:none'> <b>Obrazložitev</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b>a) Plačevanje akontacije DOHDej – splošno</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Obveznost plačevanja akontacije DOHDej je določena v prvem odstavku 124. člena ZDoh-2, kateri v drugem odstavku za izračun, rok in način plačila akontacije napotuje na zakon, ki ureje davčni postopek (ZDavP-2):</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <div style= 'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;border:none;padding:0cm'> <b>ZDoh-2</b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;border:none;padding:0cm'> <b>124. člen</b></p> </div> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b>(plačevanje akontacije dohodnine)</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> (1) <b>Od dohodkov zavezanca</b>, določenih s tem zakonom, <b>se med letom plačuje akontacija dohodnine</b>, če ni s tem zakonom ali z zakonom, ki ureja davčni postopek drugače določeno.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> (2) <b>Akontacija dohodnine se izračuna in plača v rokih in na način, določen s tem zakonom in z zakonom, ki ureja davčni postopek.</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> (3) Akontacija dohodnine se zavezancu, rezidentu, odšteje od dohodnine, odmerjene za posamezno davčno leto.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> (4) Akontacija dohodnine se zavezancu, nerezidentu, šteje kot dokončen davek.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> (5) Ne glede na četrti odstavek tega člena, se zavezancu, rezidentu države članice EU, ki izpolnjuje pogoje iz 116. člena tega zakona, akontacija dohodnine odšteje od dohodnine, odmerjene od dohodkov, doseženih v Sloveniji, za posamezno davčno leto.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> </p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b>ZDavP-2</b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b>4. podpoglavje</b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b>Akontacija dohodnine in dohodnina od dohodka iz dejavnosti</b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b> </b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> 1. Akontacija dohodnine od dohodka iz dejavnosti, ki se všteva v letno davčno osnovo</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> </p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b>298. člen</b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> (plačevanje predhodne akontacije dohodnine od dohodka, doseženega z opravljanjem dejavnosti)</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> (1) Predhodna <b>akontacija dohodnine od dohodka iz dejavnosti</b> (v nadaljnjem besedilu: predhodna akontacija) <b><u>se za davčno leto plača v znesku, ki je enak</u></b> znesku akontacije dohodnine od dohodka iz dejavnosti po zadnjem obračunu akontacije dohodnine od tega dohodka oziroma<b>znesku dohodnine od dohodka iz dejavnosti po zadnjem obračunu dohodnine od dohodka iz dejavnosti, v katerem se davčna osnova ugotavlja z upoštevanjem normiranih odhodkov.</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> (2) Davčni zavezanec, ki začne opravljati dejavnost, sam izračuna predhodno akontacijo v znesku glede na višino predvidene davčne osnove davčnega leta, za katero se plačuje predhodna akontacija. Obrazložen izračun predvidene davčne osnove, višino predhodne akontacije in obrokov predhodne akontacije predloži davčnemu organu hkrati ob predložitvi prijave za vpis v davčni register v osmih dneh od vpisa v primarni register oziroma od vpisa v uradno evidenco organa. Izračun pripravi na obrazcu davčnega obračuna akontacije dohodnine od dohodka iz dejavnosti z izpolnitvijo samo tistih postavk, ki so potrebne za ustrezen prikaz višine davčne osnove, predhodne akontacije in obrokov predhodne akontacije.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> (3) Predhodna akontacija se plača v mesečnih ali trimesečnih obrokih. Predhodna akontacija se plača v mesečnih obrokih, če znesek predhodne akontacije presega 400 eurov, oziroma trimesečnih obrokih, če znesek predhodne akontacije ne presega 400 eurov.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> <b>(4) Obroki predhodne akontacije dospejo v plačilo na zadnji dan obdobja, na katerega se nanašajo, in <u>morajo biti plačani v dvajsetih dneh po dospelosti.</u></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> (5) Predhodna akontacija se v novem davčnem letu do novega davčnega obračuna plačuje v rokih in v višini obrokov, kot se je plačevala za preteklo davčno leto. Če je višina predhodne akontacije na podlagi novega davčnega obračuna višja, mora zavezanec razliko za že dospele obroke predhodne akontacije tekočega leta plačati pri prvem naslednjem obroku predhodne akontacije. Če je višina predhodne akontacije na podlagi novega davčnega obračuna manjša, se preplačila zapadlih in plačanih obrokov predhodne akontacije vrnejo.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> </p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b>2. Dohodnina od dohodka iz dejavnosti, ki se ne všteva v letno davčno osnovo</b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b> </b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b>307.a člen</b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> (plačevanje akontacije dohodnine od dohodka iz dejavnosti in sprememba akontacije med davčnim letom)</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> (1) <b>Za plačevanje akontacije dohodnine od dohodka iz dejavnosti</b> ter za spremembo akontacije med davčnim letom <b>se smiselno uporabljajo določbe 298.</b> in 299. <b>člena tega zakona.</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> (2) Ne glede na prejšnji odstavek v primerih, določenih z zakonom, ki ureja dohodnino, v katerih davčni zavezanec plačuje od dohodkov iz dejavnosti tudi davčni odtegljaj, davčni odtegljaj izračuna plačnik davka v obračunu davčnega odtegljaja.</p> <div style= 'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;padding:0cm'> <span style='font-size:6.0pt'> </span></p> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Zavezanec s.p. med letom plačuje akontacijo DOHDej v mesečnih ali trimesečnih obrokih.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b>Obroki akontacije DOHDej dospejo v plačilo na zadnji dan obdobja</b>, na katerega se nanašajo <b>in morajo biti plačani v dvajsetih dneh<a href="#_edn1" name="_ednref1" title="" id= "_ednref1"><span class="MsoEndnoteReference"><span class= "MsoEndnoteReference"><b><span style= 'font-size:12.0pt;font-family:"Arial","sans-serif"'>[1]</span></b></span></span></a> po dospelosti</b> – v letu 2023 so dospelosti posameznih obrokov akontacije DOHDej in skrajni roki za plačilo razvidni iz naslednje tabele:</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <span style= 'font-size:12.0pt;line-height:150%;font-family:"Arial","sans-serif"'><br clear="all" style='page-break-before:always' /></span> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="196" style= 'width:147.15pt;border:solid windowtext 1.0pt;background: #D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b>Obrok in dospelost (mesečnik)</b></p> </td> <td width="111" style= 'width:83.05pt;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b>Skrajni rok za plačilo<a href="#_edn2" name="_ednref2" title="" id="_ednref2"><span class="MsoEndnoteReference"><span class= "MsoEndnoteReference"><b><span style= 'font-size:12.0pt;font-family:"Arial","sans-serif"'>[2]</span></b></span></span></a></b></p> </td> <td width="192" style= 'width:143.75pt;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b>Obrok in dospelost (trimesečnik)</b></p> </td> <td width="115" style= 'width:86.55pt;border:solid windowtext 1.0pt;border-left: none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b>Skrajni rok za plačilo</b></p> </td> </tr> <tr> <td width="196" style= 'width:147.15pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> Januar (31.01.2023)</p> </td> <td width="111" valign="top" style= 'width:83.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:150%'> 20.02.2023</p> </td> <td width="192" rowspan="3" style= 'width:143.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> Januar – Marec</p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> (31.03.2023)</p> </td> <td width="115" rowspan="3" valign="bottom" style= 'width:86.55pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:150%'> 20.04.2023</p> </td> </tr> <tr> <td width="196" style= 'width:147.15pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> Februar (28.02.2023)</p> </td> <td width="111" valign="top" style= 'width:83.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:150%'> 20.03.2023</p> </td> </tr> <tr> <td width="196" style= 'width:147.15pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> Marec (31.03.2023)</p> </td> <td width="111" valign="top" style= 'width:83.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:150%'> 20.04.2023</p> </td> </tr> <tr> <td width="196" style= 'width:147.15pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> April (30.04.2023)</p> </td> <td width="111" valign="top" style= 'width:83.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:150%'> 22.05.2023</p> </td> <td width="192" rowspan="3" style= 'width:143.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> April – Junij</p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> (30.06.2023)</p> </td> <td width="115" rowspan="3" valign="bottom" style= 'width:86.55pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:150%'> 20.07.2023</p> </td> </tr> <tr> <td width="196" style= 'width:147.15pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> Maj (31.05.2023)</p> </td> <td width="111" valign="top" style= 'width:83.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:150%'> 20.06.2023</p> </td> </tr> <tr> <td width="196" style= 'width:147.15pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> Junij (30.06.2023)</p> </td> <td width="111" valign="top" style= 'width:83.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:150%'> 20.07.2023</p> </td> </tr> <tr> <td width="196" style= 'width:147.15pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> Julij (31.07.2023)</p> </td> <td width="111" valign="top" style= 'width:83.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:150%'> 21.08.2023</p> </td> <td width="192" rowspan="3" style= 'width:143.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> Julij – September</p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> (30.09.2023)</p> </td> <td width="115" rowspan="3" valign="bottom" style= 'width:86.55pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:150%'> 20.11.2023</p> </td> </tr> <tr> <td width="196" style= 'width:147.15pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> Avgust (31.08.2023)</p> </td> <td width="111" valign="top" style= 'width:83.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:150%'> 20.09.2023</p> </td> </tr> <tr> <td width="196" style= 'width:147.15pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> September (30.09.2023)</p> </td> <td width="111" valign="top" style= 'width:83.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:150%'> 20.10.2023</p> </td> </tr> <tr> <td width="196" style= 'width:147.15pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> Oktober (31.10.2023)</p> </td> <td width="111" valign="top" style= 'width:83.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:150%'> 20.11.2023</p> </td> <td width="192" rowspan="3" style= 'width:143.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> Oktober – December</p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> (31.12.2023)</p> </td> <td width="115" rowspan="3" valign="bottom" style= 'width:86.55pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:150%'> 22.01.2024</p> </td> </tr> <tr> <td width="196" style= 'width:147.15pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> November (30.11.2023)</p> </td> <td width="111" valign="top" style= 'width:83.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:150%'> 20.12.2023</p> </td> </tr> <tr> <td width="196" style= 'width:147.15pt;border:solid windowtext 1.0pt;border-top: none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'> December (31.12.2023)</p> </td> <td width="111" valign="top" style= 'width:83.05pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;line-height:150%'> 22.01.2024</p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b>Akontacija DOHDej je enaka znesku</b> dohodnine od dohodka iz dejavnosti za predhodno davčno obdobje (leto 2022).</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> Skladno s tretjim odstavkom 298. člena ZDavP-2 je »meja« za mesečno/trimesečno plačevanje akontacije pri 400,00 € (zaporedna številka 29 iz obračuna DOHDej) – zavezanec plačuje akontacijo v dvanajstih (mesečnih) obrokih, če znesek letne akontacije presega 400,00 € oz. štirih (trimesečnih) obrokih, če znesek letne akontacije ne presega 400,00 €.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b>b) Sprememba normiranih odhodkov po noveli ZDoh-2AA</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> ZDoh-2 višino normiranih odhodkov DOHDej določa v 59. členu:</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> </p> <div style= 'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt;border:none;padding:0cm'> <b>59. člen ZDoh-2</b></p> </div> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b>(normirani odhodki)</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> (1) Pri ugotavljanju davčne osnove zavezanca iz tretjega in četrtega odstavka 48. člena tega zakona se upoštevajo normirani odhodki, če je bila v davčnem letu, za katero se ugotavlja davčna osnova, pri zavezancu v skladu z zakonom, ki ureja pokojninsko in invalidsko zavarovanje, obvezno zavarovana na podlagi delovnega razmerja ali samozaposlitve vsaj ena oseba za polni delovni čas neprekinjeno najmanj devet mesecev, v naslednji višini:</p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="238" colspan="2" valign="top" style= 'width:178.8pt;border:solid windowtext 1.0pt; background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b>Če znašajo prihodki iz dejavnosti, za leto, za katero se ugotavlja davčna osnova, v eurih</b></p> </td> <td width="300" colspan="3" rowspan="2" style= 'width:225.2pt;border:solid windowtext 1.0pt; border-left:none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'><b>% prihodkov</b></p> </td> </tr> <tr> <td width="116" valign="top" style= 'width:86.7pt;border:solid windowtext 1.0pt; border-top:none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>nad</b></p> </td> <td width="123" valign="top" style= 'width:92.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>do</b></p> </td> </tr> <tr> <td width="116" valign="top" style= 'width:86.7pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> </td> <td width="123" valign="top" style= 'width:92.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 50.000</p> </td> <td width="92" valign="top" style= 'width:69.3pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 80%</p> </td> <td width="104" valign="top" style= 'width:77.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> </td> <td width="104" valign="top" style= 'width:77.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> </td> </tr> <tr> <td width="116" valign="top" style= 'width:86.7pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 50.000</p> </td> <td width="123" valign="top" style= 'width:92.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 100.000</p> </td> <td width="92" valign="top" style= 'width:69.3pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 40%</p> </td> <td width="104" valign="top" style= 'width:77.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> nad</p> </td> <td width="104" valign="top" style= 'width:77.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 50.000</p> </td> </tr> <tr> <td width="116" valign="top" style= 'width:86.7pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 100.000</p> </td> <td width="123" valign="top" style= 'width:92.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> </td> <td width="92" valign="top" style= 'width:69.3pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 0%</p> </td> <td width="104" valign="top" style= 'width:77.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> nad</p> </td> <td width="104" valign="top" style= 'width:77.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 100.000</p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> (2) Če v davčnem letu, za katero se ugotavlja davčna osnova, pri zavezancu v skladu z zakonom, ki ureja pokojninsko in invalidsko zavarovanje, ni bila obvezno zavarovana na podlagi delovnega razmerja ali samozaposlitve vsaj ena oseba za polni delovni čas neprekinjeno najmanj devet mesecev, se pri ugotavljanju davčne osnove zavezanca iz tretjega in četrtega odstavka 48. člena tega zakona upoštevajo normirani odhodki v naslednji višini:</p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="238" colspan="2" valign="top" style= 'width:178.8pt;border:solid windowtext 1.0pt; background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:7.1pt'> <b>Če znašajo prihodki iz dejavnosti, za leto, za katero se ugotavlja davčna osnova, v eurih</b></p> </td> <td width="300" colspan="3" rowspan="2" style= 'width:225.2pt;border:solid windowtext 1.0pt; border-left:none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'><b>% prihodkov</b></p> </td> </tr> <tr> <td width="116" valign="top" style= 'width:86.7pt;border:solid windowtext 1.0pt; border-top:none;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>nad</b></p> </td> <td width="123" valign="top" style= 'width:92.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>do</b></p> </td> </tr> <tr> <td width="116" valign="top" style= 'width:86.7pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> </td> <td width="123" valign="top" style= 'width:92.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 12.500</p> </td> <td width="92" valign="top" style= 'width:69.3pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 80%</p> </td> <td width="104" valign="top" style= 'width:77.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> </td> <td width="104" valign="top" style= 'width:77.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> </td> </tr> <tr> <td width="116" valign="top" style= 'width:86.7pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 12.500</p> </td> <td width="123" valign="top" style= 'width:92.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 50.000</p> </td> <td width="92" valign="top" style= 'width:69.3pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 40%</p> </td> <td width="104" valign="top" style= 'width:77.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> nad</p> </td> <td width="104" valign="top" style= 'width:77.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 12.500</p> </td> </tr> <tr> <td width="116" valign="top" style= 'width:86.7pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 50.000</p> </td> <td width="123" valign="top" style= 'width:92.1pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> </td> <td width="92" valign="top" style= 'width:69.3pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 0%</p> </td> <td width="104" valign="top" style= 'width:77.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> nad</p> </td> <td width="104" valign="top" style= 'width:77.95pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> 50.000</p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt'> (3) Ne glede na prvi in drugi odstavek tega člena se za zavezance iz šestega odstavka 48. člena tega zakona upoštevajo normirani odhodki v višini 80% prihodkov, vendar ne več kot 80.000 eurov na nosilca in na drugega člana kmečkega gospodinjstva, ki je vključen v obvezno pokojninsko in invalidsko zavarovanje kot kmet oziroma član kmečkega gospodinjstva.</p> <div style= 'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:7.1pt;border:none;padding:0cm'> <span style='font-size:6.0pt'> </span></p> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> Zakonodajalec se je določil za <b>precejšnje znižanje višine normiranih odhodkov</b>, tako da se <b>pri zavezancih, ki:</b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style='font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b>imajo zavarovano vsaj eno osebo</b> (nosilca dejavnosti ali zaposleno osebo) za polni delovni čas neprekinjeno najmanj devet<a href="#_edn3" name="_ednref3" title="" id= "_ednref3"><span class="MsoEndnoteReference"><span class= "MsoEndnoteReference"><span style= 'font-size:12.0pt;font-family:"Arial","sans-serif"'>[3]</span></span></span></a> mesecev, normirani stroški za prihodke nad 50.000 € do 100.000 € znižajo iz 80 % na 40 % (max. znesek normiranih odhodkov se iz 40.000 € zniža na 20.000 €);</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style='font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b>nimajo zavarovane vsaj ene osebe</b> (t.i. normiranci popoldanci), normirani stroški za prihodke nad 12.500 € do 50.000 € znižajo iz 80 % na 40 % (max. znesek normiranih odhodkov se iz 30.000 € zniža na 15.000 €).</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> </p> <div style= 'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0cm 0cm 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;border:none;padding:0cm'> <b>ZGLED</b></p> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Zavezanec s.p., ki je začel z opravljanjem dejavnosti 01.06.2022, ne izpolnjuje pogoja zavarovane osebe in davčno osnovo ugotavlja na temelju normiranih odhodkov, je s poslovanjem v sedmih mesecih leta 2022 dosegel 42.000,00 € prihodkov.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <div align="center"> <table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="638" style= 'width:478.75pt;border-collapse:collapse'> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;padding:0cm 3.5pt 0cm 3.5pt; height:15.0pt'></td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;padding:0cm 3.5pt 0cm 3.5pt; height:15.0pt'></td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;padding:0cm 3.5pt 0cm 3.5pt; height:15.0pt'></td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;padding:0cm 3.5pt 0cm 3.5pt; height:15.0pt'></td> </tr> <tr style='height:15.0pt'> <td width="638" nowrap="nowrap" colspan="4" valign="bottom" style= 'width:478.75pt; border-top:solid windowtext 1.0pt;border-left:none;border-bottom:solid windowtext 1.0pt; border-right:none;background:yellow;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>Simulacija obdavčitve – leto 2022 in leto 2023 (brez in po spremembi po noveli ZDoh-2AA):</span></b></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'> </span></p> </td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;border:none;border-bottom: solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'> </span></p> </td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'> </span></p> </td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'> </span></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:yellow;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'> </span></b></p> </td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;border:none;border-bottom: solid windowtext 1.0pt;background:yellow;padding:0cm 3.5pt 0cm 3.5pt; height:15.0pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>2022 (za)</span></b></p> </td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;border:solid windowtext 1.0pt; border-top:none;background:yellow;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>2023 (brez SPR)</span></b></p> </td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;border:none; border-bottom:solid windowtext 1.0pt;background:yellow;padding:0cm 3.5pt 0cm 3.5pt; height:15.0pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>2023 (SPR)</span></b></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>Prihodki</span></p> </td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;border:none;border-bottom: solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>42.000,00</span></p> </td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>72.000,00</span></p> </td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>72.000,00</span></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>Odhodki do 12,5T (80 %)</span></p> </td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;border:none;border-bottom: solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>10.000,00</span></p> </td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>10.000,00</span></p> </td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>10.000,00</span></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>Odhodki med 12,5T in 50T (80 % oz. 40 %)</span></p> </td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;border:none;border-bottom: solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>23.600,00</span></p> </td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>30.000,00</span></p> </td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>15.000,00</span></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>Odhodki nad 50T (0 %)</span></p> </td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;border:none;border-bottom: solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>0,00</span></p> </td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>0,00</span></p> </td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>0,00</span></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>Odhodki Skupaj</span></p> </td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;border:none;border-bottom: solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>33.600,00</span></p> </td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>40.000,00</span></p> </td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>25.000,00</span></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>Davčna osnova</span></p> </td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;border:none;border-bottom: solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>8.400,00</span></p> </td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>32.000,00</span></p> </td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>47.000,00</span></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:yellow;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>Dohodnina (20 %)</span></b></p> </td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;border:none;border-bottom: solid windowtext 1.0pt;background:yellow;padding:0cm 3.5pt 0cm 3.5pt; height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>1.680,00</span></b></p> </td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;border:solid windowtext 1.0pt; border-top:none;background:yellow;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>6.400,00</span></b></p> </td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;border:none; border-bottom:solid windowtext 1.0pt;background:yellow;padding:0cm 3.5pt 0cm 3.5pt; height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>9.400,00</span></b></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>Akontacija (plačana)</span></p> </td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;border:none;border-bottom: solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>600,00</span></p> </td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>6.400,00</span></p> </td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>6.400,00</span></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#BFBFBF;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>Doplačilo</span></p> </td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;border:none;border-bottom: solid windowtext 1.0pt;background:#BFBFBF;padding:0cm 3.5pt 0cm 3.5pt; height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>1.080,00</span></p> </td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;border:solid windowtext 1.0pt; border-top:none;background:#BFBFBF;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>0,00</span></p> </td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;border:none; border-bottom:solid windowtext 1.0pt;background:yellow;padding:0cm 3.5pt 0cm 3.5pt; height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>3.000,00</span></b></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'> </span></b></p> </td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;border:none;border-bottom: solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'> </span></b></p> </td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'> </span></b></p> </td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'> </span></b></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>Mesečna akontacija</span></b></p> </td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;border:none;border-bottom: solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>100,00</span></b></p> </td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>533,33</span></b></p> </td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>533,33</span></b></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'> </span></p> </td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;border:none;border-bottom: solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'>,</span></p> </td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'> </span></p> </td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'> </span></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>Efektivna stopnja obdavčitve</span></b></p> </td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;border:none;border-bottom: solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>4,0000%</span></b></p> </td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;border:solid windowtext 1.0pt; border-top:none;background:#D9D9D9;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>8,8889%</span></b></p> </td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;border:none; border-bottom:solid windowtext 1.0pt;background:#BFBFBF;padding:0cm 3.5pt 0cm 3.5pt; height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>13,0556%</span></b></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>Povišanje davčne obremenitve</span></b></p> </td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;border:none;border-bottom: solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'> </span></b></p> </td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;border:solid windowtext 1.0pt; border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:15.0pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'> </span></b></p> </td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;border:none; border-bottom:solid windowtext 1.0pt;background:#BFBFBF;padding:0cm 3.5pt 0cm 3.5pt; height:15.0pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;font-family:"Calibri","sans-serif"; color:black'>146,8750%</span></b></p> </td> </tr> <tr style='height:15.0pt'> <td width="208" nowrap="nowrap" valign="bottom" style= 'width:155.95pt;padding:0cm 3.5pt 0cm 3.5pt; height:15.0pt'></td> <td width="151" nowrap="nowrap" valign="bottom" style= 'width:4.0cm;padding:0cm 3.5pt 0cm 3.5pt; height:15.0pt'></td> <td width="142" nowrap="nowrap" valign="bottom" style= 'width:106.3pt;padding:0cm 3.5pt 0cm 3.5pt; height:15.0pt'></td> <td width="137" nowrap="nowrap" valign="bottom" style= 'width:103.1pt;padding:0cm 3.5pt 0cm 3.5pt; height:15.0pt'></td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Zavezanec s.p., ki je v letu 2022 posloval od 01.06.2022 dalje, je na temelju izbire ugotavljanja davčne osnove po normiranih odhodkih plačal 1.680,00 € dohodnine DOHDej.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Ker zavezanec s.p. ni posloval celo leto 2022, moramo za določitev akontacije DOHDej za leto 2023 naprej prihodke preračunat na letni nivo (izračun = 42.000 / (7/12) = 72.000 €).</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Zavezanec s.p. bo v letu 2023 plačeval akontacijo v znesku 533,33 €.</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'>Zavezanec s.p. po predloženem obračunu DOHDej za leto 2023 ne bi imel doplačila dohodnine, če se v določila 59. člena ZDoh-2 ne bi spremenila – ker pa je novela ZDoh-2AA posegla v 59. člen ZDoh-2 bo imel (ob nespremenjeni višini prihodkov) doplačilo v znesku 3.000,00 € (tj. (dodatnih) 46,88 % med letom plačane akontacije DOHDej).</span></p> <div style= 'border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;border:none;padding:0cm'> <span style='font-size:2.0pt; line-height:150%'> </span></p> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p style='text-align:justify;line-height:150%'><i><u><span style= 'font-size: 12.0pt;line-height:150%;font-family:"Arial","sans-serif";color:red'> Področje: ZDavP-2, ZDoh-2</span></u></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:11.0pt;line-height:150%'>Veljavna zakonodaja (ustrezni zakonski in podzakonski predpisi) ter ostali predpisi v času izdaje strokovnega mnenja:</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'> <a name="_Hlk122428901" id="_Hlk122428901"></a><a name= "_Hlk95469042" id="_Hlk95469042"><span style= 'font-size:11.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span></a> <a href= "https://www.superdavki.com/article/23188" target= "_top"><i><span style='font-size:11.0pt'>Zakon o dohodnini - ZDoh-2</span></i></a><i><span style='font-size:11.0pt'>, Uradni list RS, št. 13/11-UPB7, 24/12-ZDoh-2I, 30/12-ZDoh-2J, 75/12-ZDoh-2K, 40/12-ZUJF, 94/12-ZDoh-2L, 96/13-ZDoh-2M, 29/14-Odl. US št. U-I-175/11-12, 23/15-ZDoh-2O, 50/14-ZDoh-2N, 55/15-ZDoh-2P, 102/15-ZUJF-E, 63/16-ZDoh-2R, 69/17-ZDoh-2S, 21/19-ZDoh-2T, 28/19-ZDoh-2U, 66/19-ZDoh-2V, 152/20-ZZUOOP, 203/20-ZIUPOPDVE, 15/21-ZDUOP, 206/21-ZDUPŠOP, 39/22-ZDoh-2Z in 158/22-ZDoh-2AA.</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'> <a name="_Hlk123644548" id="_Hlk123644548"><span style= 'font-size:11.0pt; font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span></a> <a href= "https://www.superdavki.com/article/23258/ref_cat/5" target= "_top"><i><span style='font-size:11.0pt'>Zakon o davčnem postopku - ZDavP-2</span></i></a><i><span style='font-size:11.0pt'>, Uradni list RS, št. 13/11-UPB4, 32/12-ZDavP-2E, 94/12-ZDavP-2F, 111/13-ZDavP-2G, 40/14-ZIN-B, 25/14-ZFU, 90/14-ZDavP-2H, 91/15-ZDavP-2I, 63/16-ZDavP-2J, 69/17, 13/18-ZJF-H, 36/19-ZDavP-2L, 66/19-ZDavP-2M, 175/20-ZIUIPDVE, 203/20-ZIUPOPDVE, 39/22-ZFU-A in 163/22-ZDavP-2N.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> </p> </div> <div><br clear="all" /> <hr align="left" size="1" width="33%" /> <div id="edn1"> <p class="MsoEndnoteText" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'> <a href="#_ednref1" name="_edn1" title="" id="_edn1"><span class= "MsoEndnoteReference"><span lang="X-NONE" style='font-size:11.0pt' xml:lang="X-NONE"><span class="MsoEndnoteReference"><span lang= "X-NONE" style='font-size:11.0pt;font-family: "Arial","sans-serif"' xml:lang="X-NONE">[1]</span></span></span></span></a> <span style= 'font-size:11.0pt'>Z novelo ZDavP-2N se je rok za plačilo akontacije dohodnine iz četrtega odstavka 298. člena prestavil iz 10. v mesecu na 20. v mesecu.</span></p> </div> <div id="edn2"> <p class="MsoEndnoteText" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'> <a href="#_ednref2" name="_edn2" title="" id="_edn2"><span class= "MsoEndnoteReference"><span lang="X-NONE" style='font-size:11.0pt' xml:lang="X-NONE"><span class="MsoEndnoteReference"><span lang= "X-NONE" style='font-size:11.0pt;font-family: "Arial","sans-serif"' xml:lang="X-NONE">[2]</span></span></span></span></a> <span lang= "X-NONE" style='font-size:11.0pt' xml:lang="X-NONE">V primeru, če je</span> <span style='font-size:11.0pt'>2</span><span lang= "X-NONE" style='font-size:11.0pt' xml:lang="X-NONE">0. dan v mesecu nedelja, državni praznik ali kak drug dan, ko se pri organu ne dela, se upoštevaje drugi odstavek 45. člena ZDavP-2 rok za izpolnitev (davčne) obveznosti (rok za plačilo obroka akontacije</span> <span style= 'font-size:11.0pt'>DOHDej</span><span lang="X-NONE" style= 'font-size:11.0pt' xml:lang="X-NONE">), izteče s pretekom prvega naslednjega delovnika.</span></p> </div> <div id="edn3"> <p class="MsoEndnoteText" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'> <a href="#_ednref3" name="_edn3" title="" id="_edn3"><span class= "MsoEndnoteReference"><span lang="X-NONE" style='font-size:11.0pt' xml:lang="X-NONE"><span class="MsoEndnoteReference"><span lang= "X-NONE" style='font-size:11.0pt;font-family: "Arial","sans-serif"' xml:lang="X-NONE">[3]</span></span></span></span></a> <span style= 'font-size:11.0pt'>Z novelo ZDoh-2AA se je pogoj zavarovanja iz 2. alineje tretjega odstavka 48. člena zvišal iz »5 mesecev« na »9 mesecev«.</span></p> <p class="MsoEndnoteText" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'> <span style='font-size:11.0pt'> </span></p> </div> </div> </body> </html>
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