Annual income tax returns and gain from dividend

( Feb 04, 2009 )Since this is the time of the filling in of "Annual income tax returns", the shareholders frequently ask us on how to file in the Return regarding the entry of information on gains from T-HT-dividend realized in 2008.

Pursuant to the Income Tax Act (O.G. No. 177/04) applied as of January 1, 2005, the income does not include gains from dividend and share in profit based on share in capital.

Pursuant to this and Guidelines for the filling in of the Annual income tax returns, in the Return, item 4.4.1. INFORMATION ON DIVIDEND AND SHARE IN PROFIT BASED ON SHARE IN CAPITAL is not to be entered by the information on receipt of gains from T-HT-dividend realized and paid in the year 2008.

(source: www.porezna-uprava.hr)