KudoZ home » English to Serbian » Economics

withholding agent

Serbian translation: poreski obveznik

Advertisement

Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs
(or are passionate about them). Participation is free and the site has a strict confidentiality policy.
GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:withholding agent
Serbian translation:poreski obveznik
Entered by: Rina LS
Options:
- Contribute to this entry
- Include in personal glossary

20:58 Jul 25, 2005
English to Serbian translations [PRO]
Bus/Financial - Economics
English term or phrase: withholding agent
na italijanskom sostituto d'imposta.
irena rebic
Local time: 18:14
poreski obveznik
Explanation:
What is the withholding agent?

Withholding agent is any person with a tax collection obligation as provided in the income tax proclamation N0 286/2002.

5. Who are withholding agents?

Organization or any company Government Owned Enterprises, Share Co, private Limited Co, partnership, etc incorporated under the law of Ethiopian or abroad, private non-profit organization and Non Governmental Organization (NGO) having legal personality.

6. Obligations and records of withholding agents

Ø Issue serially numbered official receipt to persons and organizations from whom tax is withheld;

Ø Fill in a form provided, taxpayer identification number (TIN), total payments and tax withhold.

Ø Transferring the tax withhold to the tax authority within ten days from the end of month of transaction.

Ø Withholding agent shall maintain and make available for inspection, records in relation to each fiscal year for payments made and tax withheld.

Ø The withholding agent shall keep the records for five (5) years after the end of the fiscal year to which the records relate.

7. Which types of services are subject to withholding tax?

Types of services that are subject to withholding tax: -

a) Consultancy

b) Designs, written materials, lectures and dissemination of information;

c) Lawyers, accountants, auditors and other services of similar nature

d) Sales persons, arts and sports professionals and brokers including insurance brokers and other commission agents

e) Advertisements and entertainment programs for television and radio broadcasts

f) Construction

g) Advertisement services

h) Patents for scientific and intellectual works

i) Rent for lease of machineries building and other goods including computers

j) Maintenance services

k) Tailoring

l) Printing and

m) Insurance


Who is the withholding agent/contribution payer?
If a non-resident employee is employed by a (sub)contractor based abroad who has contracted for work from a Netherlands-based entrepreneur, the foreign (sub)contractor will qualify as the withholding agent/contribution payer in any case in the following two situations:

if he has a permanent establishment in the Netherlands (e.g., an office, factory or quarry);
if he has a permanent representative resident or established in the Netherlands.
In addition, the non-resident (sub)contractor himself may request to be regarded as the withholding agent/contribution payer in the Netherlands.

Example
In the following situation, a foreign contractor himself may request to be regarded as the withholding agent/contribution payer in the Netherlands. He executes a building commission in the Netherlands with a duration of nine months. This period is not long enough to bring about a permanent establishment (this would require twelve months). Consequently, the contractor is not a withholding agent/contribution payer. His staff, however, are taxable in the Netherlands: they work and/or sojourn in the Netherlands for a period longer than 183 days. They will have to register with the Dutch Tax and Customs Administration and apply for a tax and national insurance number ('SOFI number'). Subsequently, they should pay the tax owed in the Netherlands themselves. The employer may elect to register in the Netherlands and to pay wage tax and contributions. This will make things a great deal easier for the employees: usually, there will be no need for them to pay an income tax assessment in the Netherlands or apply for a refund of tax already paid in their country of residence.
Selected response from:

Rina LS
Serbia
Local time: 18:14
Grading comment
Graded automatically based on peer agreement.
4 KudoZ points were awarded for this answer

Advertisement


Summary of answers provided
4 +2poreski obveznik
Rina LS
4 +1poreski platac
Miomira Brankovic
4zastupnik za povrat poreza
Kornelija
2 +1vidi komentar
Nedzad Selmanovic
3 -1poreski sluzbenik...
Sherefedin MUSTAFA


Discussion entries: 1





  

Answers


31 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
poreski sluzbenik...


Explanation:
kompletna definicija ovog pojma prema EU-terminologiji glasi:
...a person charged under tax legislation with the collection of tax by deduction or withholding at source...
t.j.
osoba koja je zaduzen da naplacuje porez odbijanjem ili zadrzavanjem na (samom) izvoru

Sherefedin MUSTAFA
Netherlands
Local time: 18:14
Works in field
Native speaker of: Native in AlbanianAlbanian, Native in MacedonianMacedonian
PRO pts in category: 11

Peer comments on this answer (and responses from the answerer)
disagree  Miomira Brankovic: Ne radi se o poreskim organima niti poreskim službenicima, nego o isplatiocima određenih naknada koje podležu porezu po odbitku. V. čl. 40 u www.invest-in-serbia.com/laws/srpski/Zakon_porez_dobit_pred... ili www.hgk.hr/komora/hrv/hgkinfo/Broj 221/
7 hrs

disagree  Rina LS: slazem se sa Miomirom
7 hrs

disagree  Zlatomir Zivkovic: slazem se sa Miomirom
9 hrs

agree  Veronica Prpic Uhing
6 days

agree  Maja Čaprić: ja se slazem s Sherefedinom, osoba ili ustanova koja prikuplja porez ili ga oduzima od odredjenih izvora i prosljedjuje poreznoj upravi, cini mi se
2565 days
Login to enter a peer comment (or grade)

7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
withholding agent/contribution payer
poreski obveznik


Explanation:
What is the withholding agent?

Withholding agent is any person with a tax collection obligation as provided in the income tax proclamation N0 286/2002.

5. Who are withholding agents?

Organization or any company Government Owned Enterprises, Share Co, private Limited Co, partnership, etc incorporated under the law of Ethiopian or abroad, private non-profit organization and Non Governmental Organization (NGO) having legal personality.

6. Obligations and records of withholding agents

Ø Issue serially numbered official receipt to persons and organizations from whom tax is withheld;

Ø Fill in a form provided, taxpayer identification number (TIN), total payments and tax withhold.

Ø Transferring the tax withhold to the tax authority within ten days from the end of month of transaction.

Ø Withholding agent shall maintain and make available for inspection, records in relation to each fiscal year for payments made and tax withheld.

Ø The withholding agent shall keep the records for five (5) years after the end of the fiscal year to which the records relate.

7. Which types of services are subject to withholding tax?

Types of services that are subject to withholding tax: -

a) Consultancy

b) Designs, written materials, lectures and dissemination of information;

c) Lawyers, accountants, auditors and other services of similar nature

d) Sales persons, arts and sports professionals and brokers including insurance brokers and other commission agents

e) Advertisements and entertainment programs for television and radio broadcasts

f) Construction

g) Advertisement services

h) Patents for scientific and intellectual works

i) Rent for lease of machineries building and other goods including computers

j) Maintenance services

k) Tailoring

l) Printing and

m) Insurance


Who is the withholding agent/contribution payer?
If a non-resident employee is employed by a (sub)contractor based abroad who has contracted for work from a Netherlands-based entrepreneur, the foreign (sub)contractor will qualify as the withholding agent/contribution payer in any case in the following two situations:

if he has a permanent establishment in the Netherlands (e.g., an office, factory or quarry);
if he has a permanent representative resident or established in the Netherlands.
In addition, the non-resident (sub)contractor himself may request to be regarded as the withholding agent/contribution payer in the Netherlands.

Example
In the following situation, a foreign contractor himself may request to be regarded as the withholding agent/contribution payer in the Netherlands. He executes a building commission in the Netherlands with a duration of nine months. This period is not long enough to bring about a permanent establishment (this would require twelve months). Consequently, the contractor is not a withholding agent/contribution payer. His staff, however, are taxable in the Netherlands: they work and/or sojourn in the Netherlands for a period longer than 183 days. They will have to register with the Dutch Tax and Customs Administration and apply for a tax and national insurance number ('SOFI number'). Subsequently, they should pay the tax owed in the Netherlands themselves. The employer may elect to register in the Netherlands and to pay wage tax and contributions. This will make things a great deal easier for the employees: usually, there will be no need for them to pay an income tax assessment in the Netherlands or apply for a refund of tax already paid in their country of residence.


Rina LS
Serbia
Local time: 18:14
Works in field
Native speaker of: Native in SerbianSerbian, Native in Serbo-CroatSerbo-Croat
PRO pts in category: 16
Grading comment
Graded automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
neutral  Miomira Brankovic: Izvinjavam se, ovo mi je prvi put da menjam svoje mišljenje, nothing personal. Malo sam bolje proučila predmet, pa mi je sada jasno da postoji razlika između taxpayer i withholding agent. Detaljnije objašnjenje u mom odgovoru.
20 mins
  -> withholding tax je " income tax withheld from employees' wages and paid directly to the government by the employer", pa treba podvuci razliku.Da, naravno da ima razlike i ja sam to ovim komentarom i napomenula. Kakogod, rec je o poreskim obveznicima.

agree  Jelena Bubalo
4 hrs
  -> zahvaljujem

agree  Tamara Sinobad
4 hrs
  -> hvala

disagree  Kornelija: obveznik je hrvatska rijec
16 hrs
  -> uz duzno postovanje, ali nauka o jeziku Vam nazalost nije jaca strana, a izgleda ni zakonodavstvo; uz to kada iskazujete neslaganje po Kudoz pravilima trebalo bi to necim da argumentujete

agree  Dusica Cook: apsolutno da....
1 day4 hrs
  -> hvala najlepse, Dusice!

agree  Tanja Abramovic
1 day10 hrs
  -> hvala najlepse!

disagree  Maja Čaprić: to nije obveznik, nego agent koji oduzima od obveznika i daje drzavi
2565 days
Login to enter a peer comment (or grade)

1 day2 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +1
vidi komentar


Explanation:
generalno, mislim da je u pitanju
poreski obveznik / obveznik PDV-a
a isto tako mislim da se radi o nerezidentnom poreskom obvezniku

sretno



Nedzad Selmanovic
Local time: 18:14
Native speaker of: Native in BosnianBosnian, Native in Serbo-CroatSerbo-Croat

Peer comments on this answer (and responses from the answerer)
agree  Rina LS: mislim da ne mora biti nerezident; jer nalazim u zakonskim tekstovima i rezidente "withholding agents"
2 hrs
  -> hvala. i ja sam misljenja da ne mora biti neresident, ali u vecini stranih tekstova koje sam ja pregledao do sad, nailazio sam na non-resident, te sam stoga i stekao takav dojam.
Login to enter a peer comment (or grade)

1 day8 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
poreski platac


Explanation:
Poreski obveznik je poreski dužnik koji je obavezan da plati porez, odnosno sporedno poresko davanje.
Drugi poreski dužnici su:
1) ...;
2) isplatilac prihoda poreskom obvezniku (u daljem tekstu: poreski platac) koji je dužan da obračuna i po odbitku plati propisani porez na taj prihod, u ime i za račun poreskog obveznika, na odgovarajući uplatni račun;
3) poreski posrednik koji je dužan da sa računa poreskog dužnika (poreskog obveznika ili poreskog placa) na osnovu njihovog naloga za prenos sredstava obustavi i po odbitku uplati utvrđeni porez, u svoje ime, a za račun poreskog obveznika, odnosno poreskog placa, na odgovarajući uplatni račun;
Zakon o poreskom postupku i poreskoj administraciji, čl. 12
http://www.carinskatarifa.com/propisi/poreski/19203.html

Na primer, kod obračuna poreza na zarade zaposlenih koji padaju na teret zaposlenog (jer jedan deo pada i na teret firme), poreski obveznik je zaposleni, a poreski platac je preduzeće, ustanova itd. koji prilikom obračuna zarade odmah obustavlja i uplaćuje porez.

--------------------------------------------------
Note added at 1 day 23 hrs 0 min (2005-07-27 19:59:39 GMT)
--------------------------------------------------

Withholding agent
If you pay wages or benefits to an employee or a benefit recipient, you have to withhold wage tax and national insurance contributions (together also known as payroll tax) from these wages, and pay them to the Tax and Customs Administration. If you have to withhold and remit payroll tax, you will be known as the *withholding agent*. You are also obliged to withhold and remit payroll tax if you made staff available, i.e. if you are a seconder, supplier, etc.
http://www.belastingdienst.nl/buitenland_uk/buitenland_uk-40...

Withholding agent. The term \'\'withholding agent\'\' means any person required to deduct and withhold any tax under the provisions of sections 1441, 1442, 1443, or 1461.
http://www.tax-freedom.com/ta06001.htm
ZOP ... nije utvrđivao da li je poslodavac, odnosno drugi isplatilac prihoda, kao *poreski platac*, obračunao i uplatio porez za svakog pojedinačnog zaposlenog, odnosno drugog poreskog obveznika.
http://www.g17institut.co.yu/bilteni/PDF/36-37.pdf

Mislim da je iz ovih primera jasno da je - pojednostavljeno rečeno -poreski obveznik (taxpayer) pravno ili fizičko lice koje ostvaruje neki oporezivi prihod, dok je poreski platac (witholding agent) isplatilac tih prihoda koji je dužan da obračuna i odmah obustavi i plati porez u ime poreskog obveznika, tj. isplaćuje neto sumu umanjenu za porez.
Primer sa zaradama je svima možda najbliži, ali isto je npr. sa porezom na prihod od kamata: ako imate novac u banci i na to dobijete kamatu, vi ste poreski obveznik na prihod od kamate, ali taj porez ne plaćate sami, nego ga banka odmah obustavlja i uplaćuje poreskim organima u vaše ime, te je banka u ovom slučaju poreski platac, ali nije poreski obveznik.


Miomira Brankovic
Serbia
Local time: 18:14
Specializes in field
Native speaker of: Native in SerbianSerbian
PRO pts in category: 44

Peer comments on this answer (and responses from the answerer)
agree  Tanja Abramovic: hvala na linku - vrlo je koristan, mada nisam sigurna da li je ovo pravo resenje; razmisljam, kako li su uopste smislili tu rec (ocigledno bukv. prevod od "taxpayer"), pa je jos menjaju i kroz padeze ("placa"), kao da se radi o nekom placu (zemljistu);
2 days10 hrs
Login to enter a peer comment (or grade)

20 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
zastupnik za povrat poreza


Explanation:
WEBSTER'S UNIWERSAL COLLEGE DICTIONARY prevodi rijec witholding sa:
''to hold back'' ili ''restrain or check'' .
Da ima vise objasnjenja o kontekstu lakse bi bilo.

--------------------------------------------------
Note added at 20 hrs 45 mins (2005-07-26 17:44:34 GMT)
--------------------------------------------------

Mislim da i ova stranica bas otome govori, s tim da to moze kako tamo kaze to biti i jedna osoba a i agencija. Ovisi o kontekstu.

http://www.irs.gov/businesses/small/international/article/0,...

--------------------------------------------------
Note added at 3 days 1 hr 37 mins (2005-07-28 22:36:16 GMT)
--------------------------------------------------

Rečnik Internet Krstarice
Englesko-srpski | Srpsko-engleski | Naručite englesko-srpsko-engleski
Nemačko-srpski | Srpsko-nemački | Naručite nemačko-srpsko-nemački



Unesite reč ili frazu na engleskom jeziku:






Engleski jezik Srpski jezik
agent senzal
agent prouzrokovač
agent komisionar
agent faktor
agent agent
agent supstanca
agent pretstavnik
agent posrednik
agent sila
agent pokretač
agent otpravnik
agent oficir za vezu


Kornelija
Bosnia and Herzegovina
Local time: 18:14
Native speaker of: Native in BosnianBosnian, Native in CroatianCroatian

Peer comments on this answer (and responses from the answerer)
neutral  Miomira Brankovic: Obveznik nije samo hrvatska reč, nego i srpska, pogledajte www.invest-in-serbia.com/laws/ srpski/Zakon_porez_dobit_preduzeca.htm kao i bilo koji drugi poreski zakon Republike Srbije, a kontekst je jasan onome ko zna šta je withholding tax.
5 hrs

neutral  Maja Čaprić: zastupnik ili agent ali za odbitak poreza
2564 days
Login to enter a peer comment (or grade)




Return to KudoZ list


KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.



See also:



Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search