{"id":2755,"date":"2021-02-11T17:37:00","date_gmt":"2021-02-11T16:37:00","guid":{"rendered":"https:\/\/ncrlawyers.com\/treci-paket-ekonomskih-mera-privredi\/"},"modified":"2023-08-16T01:56:40","modified_gmt":"2023-08-15T23:56:40","slug":"treci-paket-ekonomskih-mera-privredi","status":"publish","type":"post","link":"https:\/\/ncrlawyers.com\/sr\/treci-paket-ekonomskih-mera-privredi\/","title":{"rendered":"Tre\u0107i paket ekonomskih mera privredi"},"content":{"rendered":"\n

Na sednici Vlade 11. februara 2020. godine usvojena je izme\u0111u ostalog i Uredba o utvr\u0111ivanju Programa direktnih davanja iz bud\u017eeta Republike Srbije privrednim subjektima u privatnom sektoru u cilju ubla\u017eavanja ekonomskih posledica prouzrokovanih epidemijom bolesti COVID-19 izazvane virusom SARS-CoV-2 (u daljem tekstu \u201eProgram<\/strong>\u201c).<\/p>\n\n\n\n

Kao i u 2020. godini novi Program kao mere podsticaja predvi\u0111a direktna davanja koja predstavljaju bespovratna sredstva koja se ispla\u0107uju privrednim subjektima u privatnom sektoru na na\u010din i pod uslovima koji su predvi\u0111eni Programom.<\/p>\n\n\n\n

Ko ima pravo na direktna davanja?<\/h2>\n\n\n\n

Pravo na direktna davanja mogu ostvariti doma\u0107i privredni subjekti u privatnom sektoru koji nisi korisnici javnih sredstava i koji su zaklju\u010dno sa danom stupanja na snagu Programa odnosno do 13. februara 2021. godine <\/strong>osnovani i registrovani kod nadle\u017enog organa odnosno ako su zaklju\u010dno sa danom stupanja na snagu Programa postali obveznici PDV. Tako\u0111e, neophodno je da ovim privrednim subjektima nije poslednjeg dana meseca koji prethodi mesecu u kome se ispla\u0107uju direktna davanja privremeno oduzet PIB. Pravo na pomo\u0107 imaju i ogranci predstavni\u0161tava stranih pravnih lica.<\/p>\n\n\n\n

Pored toga, pravo na isplatu direktnih davanja mogu da ostvare i preduzetnici, preduzetnici poljoprivrednici i preduzetnici pau\u0161alci koji su registrovali privremeni prekid obavljanja delatnosti najranije na dan stupanja na snagu Programa.<\/p>\n\n\n\n

S druge strane pravo na direktna davanja nemaju banke, dru\u0161tva za osiguranje i dru\u0161tva za reosiguranje, davaoci finansijskog lizinga, kao i platne institucije i institucije elektronskog novca <\/p>\n\n\n\n

\u0160ta mere obuhvataju?<\/h2>\n\n\n\n

Podsticaji privatnom sektoru obuhvataju uplatu direktnih davanja iz bud\u017eeta Republike Srbije koja predstavljaju bespovratna nov\u010dana sredstva u visini od 50% minimalne neto zarade za januar 2021. godine odnosno 15.450,12 dinara po zaposlenom. Predmetna direktna davanja ispla\u0107iva\u0107e se za tri meseca (u aprilu, maju i junu 2021. godine).<\/p>\n\n\n\n

Dobijena direktna davanja mogu da se koriste isklju\u010divo za isplate zarada i naknada zarada zaposlenima najkasnije do 30. jula 2021. godine.<\/p>\n\n\n\n

Kako se prijaviti za pomo\u0107?<\/h2>\n\n\n\n

Privredni subjekti mogu da prihvate predmetnu pomo\u0107 davanjem posebne izjave na portalu Poreske uprave e-Porezi od 1. marta 2021. godine.<\/p>\n\n\n\n

Bitno je imati u vidu da se predmetna izjava daje posebno za svako direktno davanje, i to najkasnije do poslednjeg dana u mesecu koji prethodi mesecu u kojem se ispla\u0107uju direktna davanja.<\/p>\n\n\n\n

Privrednim subjektima u privatnom sektoru koji ne podnose Obrazac PPP-PD, odnosno koji nemaju zaposlene i nisu preduzetnici, odnosno preduzetnici poljoprivrednici koji su se opredelili za isplatu li\u010dne zarade, direktna davanja se ispla\u0107uju bez davanja izjave o prihvatanju isplate direktnih davanja u rokovima i na na\u010din propisan Programom. <\/p>\n\n\n\n

Otvaranje ra\u010duna i isplata sredstava<\/h2>\n\n\n\n

Radi isplate direktnih davanja, privrednom subjektu otvara se poseban namenski ra\u010dun kod banke koja u momentu stupanja na snagu ove uredbe vodi teku\u0107i ra\u010dun tog privrednog subjekta(u daljem tekstu: \u201eCOVID ra\u010dun<\/strong>\u201c). Uprava za trezor i banka ne mogu naplatiti naknadu, niti druge tro\u0161kove tog ra\u010duna. Po prenosu nov\u010danih sredstava od nadle\u017enog ministarstva, Uprava za trezor vr\u0161i prenos sredstava privrednim subjektima u privatnom sektoru na njihove COVID ra\u010dune. Sredstva na COVID ra\u010dunu izuzeta su od prinudne naplate.<\/p>\n\n\n\n

Privredni subjekt koji u momentu stupanja na snagu ove uredbe ima otvorene teku\u0107e ra\u010dune kod vi\u0161e banaka<\/strong> du\u017ean je da najkasnije 25. marta 2021. godine<\/strong>, putem elektronskih servisa Poreske uprave, dostavi podatak o nazivu banke iz prethodnog stava kod koje \u0107e mu biti otvoren COVID ra\u010dun.<\/p>\n\n\n\n

U slu\u010daju da privredni subjekt usled nepravilnog izvr\u0161enja platne transakcije gre\u0161kom prenese nov\u010dana sredstva sa COVID ra\u010duna na teku\u0107e ra\u010dune lica kojima nisu namenjena sredstva po osnovu direktnog davanja u skladu sa Programom, banke po dobijanju pismenog obave\u0161tenja i zahteva privrednog subjekta koji je na\u010dinio gre\u0161ku, sprovode analizu svakog konkretnog slu\u010daja i u situacijama kada ocene da je u pitanju nenamerna gre\u0161ka privrednog subjekta i kada bez odlaganja taj subjekat \u017eeli da nadoknadi sredstva na namenskom ra\u010dunu, banke za potrebe vra\u0107anja konkretnih nov\u010danih sredstava na namenski ra\u010dun uklanjaju sistemsku internu kontrolu i omogu\u0107avaju svom klijentu da uplati nov\u010dana sredstva koja je prethodno gre\u0161kom preneo sa namenskog ra\u010duna. <\/p>\n\n\n\n

Obra\u010dun broja zaposlenih<\/h2>\n\n\n\n

Predvi\u0111ene su isplate u aprilu, maju i junu 2021. godine i to u iznosu koji se dobija kao proizvod broja zaposlenih sa punim radnim vremenom za \u010dije je zarade i naknade zarada podnet Obrazac PPP-PD i to do 31. marta (za februar), 30. aprila (za mart) i 31. maja (za april). Broj zaposlenih kod preduzetnika, preduzetnika pau\u0161alca, preduzetnika poljoprivrednika i preduzetnika drugog lica uve\u0107ava se za jedan, osim u slu\u010daju kada preduzetnik, preduzetnik pau\u0161alac, preduzetnik poljoprivrednik ili preduzetnik drugo lice imaju istovremeno i status zaposlenog ili korisnika penzije. Broj zaposlenih uve\u0107ava se i za broj zaposlenih sa nepunim radnim vremenom, i to tako \u0161to se za svakog zaposlenog sa nepunim radnim vremenom ukupan broj zaposlenih uve\u0107ava srazmerno ugovorenom procentu anga\u017eovanja zaposlenih sa nepunim radnim vremenom u odnosu na puno radno vreme, a \u0161to se utvr\u0111uje na osnovu podataka iz Obrasca PPP-PD za odgovaraju\u0107i obra\u010dunski period.<\/p>\n\n\n\n

S druge strane broj zaposlenih umanjuje se za broj zaposlenih za koje isplata zarade, odnosno naknade zarade, za obra\u010dunski period u celosti pada na teret drugih isplatilaca.<\/p>\n\n\n\n

Gubitak prava na pomo\u0107<\/h2>\n\n\n\n

Privredni subjekt gubi pravo na kori\u0161\u0107enje pomo\u0107i ukoliko do isteka roka od tri meseca od poslednje isplate direktnih davanja, smanji broj zaposlenih za vi\u0161e od 10%, ne ra\u010dunaju\u0107i zaposlene koji su sa privrednim subjektom u privatnom sektoru zaklju\u010dili ugovor o radu na odre\u0111eno vreme pre stupanja na snagu Programa za period koji se zavr\u0161ava u periodu od dana stupanja na snagu Programa do isteka roka od tri meseca od poslednje isplate direktnih davanja.<\/p>\n\n\n\n

Tako\u0111e, firme koje isplate dividende po\u010dev od dana stupanja na snagu Programa pa do kraja 2021. godine, nemaju pravo na pomo\u0107.<\/p>\n\n\n\n

Privredni subjekti koji izgube pravo na pomo\u0107 du\u017eni su da izvr\u0161e povra\u0107aj direktnih davanja sa kamatom obra\u010dunatom po stopi po kojoj se vr\u0161i obra\u010dun kamate za ka\u0161njenje u isplati poreskih obaveza, po\u010dev od dana kada su im ispla\u0107ena pojedina\u010dna direktna davanja, najkasnije u roku od pet dana od dana prestanka prava na kori\u0161\u0107enje direktnih davanja.<\/p>\n\n\n\n

Ovaj \u010dlanak je isklju\u010divo informativne prirode i ne predstavlja pravni savet. Ukoliko su Vam potrebne dodatne informacije u vezi sa predmetnom temom, budite slobodni da nas kontaktirate putem imejla <\/em>office@ncrlawyers.com<\/em><\/a> ili putem telefona +381677049551.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Na sednici Vlade 11. februara 2020. godine usvojena je izme\u0111u ostalog i Uredba o utvr\u0111ivanju Programa direktnih davanja iz bud\u017eeta Republike Srbije privrednim subjektima u privatnom sektoru u cilju ubla\u017eavanja ekonomskih posledica prouzrokovanih epidemijom bolesti COVID-19.<\/p>\n","protected":false},"author":1,"featured_media":2635,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"right-sidebar","site-content-layout":"plain-container","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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