Pravilnik o valorizaciji zneskov za odmero davkov po zakonu o davkih občanov za leto 2006

Pravilnikv registru veljavnih

Sprejet: 5. 12. 2005
Objava: 13. 1. 2006
Začetek veljavnosti: 14. 1. 2006
Zadnje prečiščeno besedilo (NPB): 13. 1. 2006
Odločb s sklicem: 0

Uradni list RS, št. 4/06 in 12/06 – popr.

Sprejel Ministrstvo za finance · Pripravljavec (po PISRS) Ministrstvo za finance · EVA 2005-1611-0180

1. člen

Zneski za odmero davka na dediščine in darila, določeni v 150. členu Zakona o davkih občanov (Uradni list SRS, št. 36/88 in 8/89 ter Uradni list RS, št. 48/90, 8/91, 7/93, 18/96 – ZDavP in 91/98 – ZDavP-C, v nadaljnjem besedilu: zakon), se valorizirajo tako, da znašajo: a) II. dedni red (starši, bratje, sestre in njihovi potomci) Od vrednosti SIT Znaša davek nad do SIT % SIT 3.129.425 5 3.129.425 14.062.942 156.471,50 + 6 nad 3.129.425 14.062.942 25.009.442 812.482,28 + 7 nad 14.062.942 25.009.442 35.942.958 1.578.737,41 + 8 nad 25.009.442 35.942.958 46.889.456 2.453.418,56 + 9 nad 35.942.958 46.889.456 57.822.973 3.438.603,59 + 10 nad 46.889.456 57.822.973 68.769.471 4.531.955,13 + 11 nad 57.822.973 68.769.471 79.702.987 5.736.070,15 + 12 nad 68.769.471 79.702.987 90.649.489 7.048.092,03 + 13 nad 79.702.987 90.649.489 8.471.136,96 + 14 nad 90.649.489 Od vrednosti SIT Znaša davek nad do SIT % SIT 3.129.425 5 3.129.425 14.062.942 156.471,50 + 6 nad 3.129.425 14.062.942 25.009.442 812.482,28 + 7 nad 14.062.942 25.009.442 35.942.958 1.578.737,41 + 8 nad 25.009.442 35.942.958 46.889.456 2.453.418,56 + 9 nad 35.942.958 46.889.456 57.822.973 3.438.603,59 + 10 nad 46.889.456 57.822.973 68.769.471 4.531.955,13 + 11 nad 57.822.973 68.769.471 79.702.987 5.736.070,15 + 12 nad 68.769.471 79.702.987 90.649.489 7.048.092,03 + 13 nad 79.702.987 90.649.489 8.471.136,96 + 14 nad 90.649.489 b) III. dedni red (dedi in babice) Od vrednosti SIT Znaša davek nad do SIT % SIT 3.129.425 8 3.129.425 14.062.942 250.354,28 + 9 nad 3.129.425 14.062.942 25.009.442 1.234.370,77 + 10 nad 14.062.942 25.009.442 35.942.958 2.329.020,85 + 11 nad 25.009.442 35.942.958 46.889.456 3.531.707,33 + 12 nad 35.942.958 46.889.456 57.822.973 4.845.287,29 + 13 nad 46.889.456 57.822.973 68.769.471 6.266.644,20 + 14 nad 57.822.973 68.769.471 79.702.987 7.799.154,12 + 15 nad 68.769.471 79.702.987 90.649.489 9.439.181,38 + 16 nad 79.702.987 90.649.489 11.190.621,57 + 17 nad 90.649.489 Od vrednosti SIT Znaša davek nad do SIT % SIT 3.129.425 8 3.129.425 14.062.942 250.354,28 + 9 nad 3.129.425 14.062.942 25.009.442 1.234.370,77 + 10 nad 14.062.942 25.009.442 35.942.958 2.329.020,85 + 11 nad 25.009.442 35.942.958 46.889.456 3.531.707,33 + 12 nad 35.942.958 46.889.456 57.822.973 4.845.287,29 + 13 nad 46.889.456 57.822.973 68.769.471 6.266.644,20 + 14 nad 57.822.973 68.769.471 79.702.987 7.799.154,12 + 15 nad 68.769.471 79.702.987 90.649.489 9.439.181,38 + 16 nad 79.702.987 90.649.489 11.190.621,57 + 17 nad 90.649.489 c) vse druge Od vrednosti SIT Znaša davek nad do SIT % SIT 3.129.425 11 3.129.425 14.062.942 344.237,05 + 13 nad 3.129.425 14.062.942 25.009.442 1.765.593,96 + 15 nad 14.062.942 25.009.442 35.942.958 3.407.569,16 + 17 nad 25.009.442 35.942.958 46.889.456 5.266.266,79 + 19 nad 35.942.958 46.889.456 57.822.973 7.346.101,95 + 21 nad 46.889.456 57.822.973 68.769.471 9.642.139,93 + 23 nad 57.822.973 68.769.471 79.702.987 12.159.834,91 + 25 nad 68.769.471 79.702.987 90.649.489 14.893.213,73 + 27 nad 79.702.987 90.649.489 17.848.768,91 + 30 nad 90.649.489 Od vrednosti SIT Znaša davek nad do SIT % SIT 3.129.425 11 3.129.425 14.062.942 344.237,05 + 13 nad 3.129.425 14.062.942 25.009.442 1.765.593,96 + 15 nad 14.062.942 25.009.442 35.942.958 3.407.569,16 + 17 nad 25.009.442 35.942.958 46.889.456 5.266.266,79 + 19 nad 35.942.958 46.889.456 57.822.973 7.346.101,95 + 21 nad 46.889.456 57.822.973 68.769.471 9.642.139,93 + 23 nad 57.822.973 68.769.471 79.702.987 12.159.834,91 + 25 nad 68.769.471 79.702.987 90.649.489 14.893.213,73 + 27 nad 79.702.987 90.649.489 17.848.768,91 + 30 nad 90.649.489

2. člen

Zneski za odmero davka od premoženja, določeni v 159. in 165. členu zakona, se valorizirajo tako, da znašajo za: a) stavbe Od vrednosti SIT Znaša davek nad do SIT % SIT 1.636.133,81 0,10 1.636.133,81 9.089.622,34 1.635,99 + 0,20 nad 1.636.133,81 9.089.622,34 18.179.240,72 16.542,90 + 0,30 nad 9.089.622,34 18.179.240,72 27.268.864,36 43.811,76 + 0,45 nad 18.179.240,72 27.268.864,36 36.358.484,05 84.714,91 + 0,65 nad 27.268.864,36 36.358.484,05 46.876.470,02 143.797,60 + 0,85 nad 36.358.484,05 46.876.470,02 233.200,50 + 1,00 nad 46.876.470,02 Od vrednosti SIT Znaša davek nad do SIT % SIT 1.636.133,81 0,10 1.636.133,81 9.089.622,34 1.635,99 + 0,20 nad 1.636.133,81 9.089.622,34 18.179.240,72 16.542,90 + 0,30 nad 9.089.622,34 18.179.240,72 27.268.864,36 43.811,76 + 0,45 nad 18.179.240,72 27.268.864,36 36.358.484,05 84.714,91 + 0,65 nad 27.268.864,36 36.358.484,05 46.876.470,02 143.797,60 + 0,85 nad 36.358.484,05 46.876.470,02 233.200,50 + 1,00 nad 46.876.470,02 b) prostore za počitek in rekreacijo Od vrednosti SIT Znaša davek nad do SIT % SIT 1.636.133,81 0,20 1.636.133,81 9.089.622,34 3.272,32 + 0,40 nad 1.636.133,81 9.089.622,34 18.179.240,72 33.086,19 + 0,60 nad 9.089.622,34 18.179.240,72 27.268.864,36 87.623,91 + 0,80 nad 18.179.240,72 27.268.864,36 36.358.484,05 160.340,86 + 1,00 nad 27.268.864,36 36.358.484,05 46.876.470,02 251.237,03 + 1,25 nad 36.358.484,05 46.876.470,02 382.712,02 + 1,50 nad 46.876.470,02 Od vrednosti SIT Znaša davek nad do SIT % SIT 1.636.133,81 0,20 1.636.133,81 9.089.622,34 3.272,32 + 0,40 nad 1.636.133,81 9.089.622,34 18.179.240,72 33.086,19 + 0,60 nad 9.089.622,34 18.179.240,72 27.268.864,36 87.623,91 + 0,80 nad 18.179.240,72 27.268.864,36 36.358.484,05 160.340,86 + 1,00 nad 27.268.864,36 36.358.484,05 46.876.470,02 251.237,03 + 1,25 nad 36.358.484,05 46.876.470,02 382.712,02 + 1,50 nad 46.876.470,02 c) poslovne prostore Od vrednosti SIT Znaša davek nad do SIT % SIT 1.636.133,81 0,15 1.636.133,81 9.089.622,34 2.453,62 + 0,35 nad 1.636.133,81 9.089.622,34 18.179.240,72 28.541,54 + 0,55 nad 9.089.622,34 18.179.240,72 27.268.864,36 78.534,27 + 0,75 nad 18.179.240,72 27.268.864,36 36.358.484,05 146.706,59 + 1,00 nad 27.268.864,36 36.358.484,05 225.526,63 + 1,25 nad 36.358.484,05 Od vrednosti SIT Znaša davek nad do SIT % SIT 1.636.133,81 0,15 1.636.133,81 9.089.622,34 2.453,62 + 0,35 nad 1.636.133,81 9.089.622,34 18.179.240,72 28.541,54 + 0,55 nad 9.089.622,34 18.179.240,72 27.268.864,36 78.534,27 + 0,75 nad 18.179.240,72 27.268.864,36 36.358.484,05 146.706,59 + 1,00 nad 27.268.864,36 36.358.484,05 225.526,63 + 1,25 nad 36.358.484,05 d) plovne objekte dolžine od 8 do 9 metrov 29.865 SIT, za vsak nadaljnji meter 11.689 SIT.

3. člen

Vrednost dobitka, do katerega se davek od iger na srečo ne plačuje, določena v 169. členu zakona, se v letu 2006 valorizira tako, da znaša 46.747 SIT.

4. člen

Ta pravilnik začne veljati naslednji dan po objavi v Uradnem listu Republike Slovenije. Št. 42-198/2005/3 Ljubljana, dne 5. decembra 2005 EVA 2005-1611-0180 dr. Andrej Bajuk l.r. Minister za finance