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Bylaw on the criteria for determining large taxpayers

2015-09

At the end of June 2015 Ministry of Finance introduced a Bylaw on the criteria for determining large taxpayers, for which Tax Administration Office for large taxpayers is in charge. Large taxpayers are considered:

  • Taxpayers with the revenue exceeding HRK 150 million,
  • Taxpayers in insurance, leasing and telecommunications industry with a revenue exceeding HRK 15 million, as well as banks irrespective of the amount of revenue,
  • Large-scale projects connecting large number of taxpayers (with the expected level of income higher than 150 million).

Authors

Picture of Dragan Tripalo
Dragan Tripalo
Consultant
Zagreb