Test samostalnosti preduzetnika u skladu sa izmenama i dopunama Zakona o porezu na dohodak građana

Test samostalnosti preduzetnika u skladu sa izmenama i dopunama Zakona o porezu na dohodak građana

Test samostalnosti preduzetnika utvrđuje da li preduzetnik zaista posluje samostalno ili je u prikrivenom radnom odnosu sa nalogodavcem. U tekstu objašnjavamo kome se test primenjuje, 9 kriterijuma nesamostalnosti i kako se oporezuje priho

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Entrepreneur Independence Test Under the Amendments to the Personal Income Tax Law

Entrepreneur Independence Test Under the Amendments to the Personal Income Tax Law

The independence test determines whether entrepreneurs and lump-sum entrepreneurs should be taxed as independent contractors or whether their income should be reclassified as other income due to a dependent relationship with a client.

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