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Odredba o valorizaciji zneskov za odmero davkov po zakonu o davkih občanov za leto 1996
OBJAVLJENO V: Uradni list RS 77-3497/1995, stran 7518 DATUM OBJAVE: 30.12.1995
VELJAVNOST: od 31.12.1995 / UPORABA: od 31.12.1995
RS 77-3497/1995
Verzija
1 / 1
Čistopis se uporablja od 31.12.1995 do nadaljnjega. Status čistopisa na današnji dan, 14.2.2026: AKTUALEN.
3497. Odredba o valorizaciji zneskov za odmero davkov po zakonu o davkih občanov za leto 1996
Na podlagi 193a. člena zakona o davkih občanov (Uradni list SRS, št.36/88 in 8/89 ter Uradni list RS, št.48/90, 8/91 in 7/93) ter na podlagi podatka Statističnega urada Republike Slovenije izdaja minister za finance Republike Slovenije
O D R E D B O
o valorizaciji zneskov za odmero davkov po zakonu o davkih občanov za leto 1996
o valorizaciji zneskov za odmero davkov po zakonu o davkih občanov za leto 1996
I
Zneski za odmero davka na dediščine in darila, določeni v 150. členu zakona, se valorizirajo tako, da znašajo:
a)
II. dedni red (starši, bratje, sestre in njihovi potomci)
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Od vrednosti SIT Znaša davek
nad do SIT % SIT
-----------------------------------------------------------------------------------
1,594,732 5
1,594,732 7,166,368 79,736.67 + 6 nad 1,594,732
7,166,368 12,744,620 414,034.73 + 7 nad 7,166,368
12,744,620 18,316,256 804,512.46 + 8 nad 12,744,620
18,316,256 23,894,507 1,250,243.26 + 9 nad 18,316,256
23,894,507 29,466,143 1,752,286.00 + 10 nad 23,894,507
29,466,143 35,044,395 2,309,449.54 + 11 nad 29,466,143
35,044,395 40,616,030 2,923,057.30 + 12 nad 35,044,395
40,616,030 46,194,284 3,591,653.59 + 13 nad 40,616,030
46,194,284 4,316,826.36 + 14 nad 46,194,284
-----------------------------------------------------------------------------------
Od vrednosti SIT Znaša davek
nad do SIT % SIT
-----------------------------------------------------------------------------------
1,594,732 5
1,594,732 7,166,368 79,736.67 + 6 nad 1,594,732
7,166,368 12,744,620 414,034.73 + 7 nad 7,166,368
12,744,620 18,316,256 804,512.46 + 8 nad 12,744,620
18,316,256 23,894,507 1,250,243.26 + 9 nad 18,316,256
23,894,507 29,466,143 1,752,286.00 + 10 nad 23,894,507
29,466,143 35,044,395 2,309,449.54 + 11 nad 29,466,143
35,044,395 40,616,030 2,923,057.30 + 12 nad 35,044,395
40,616,030 46,194,284 3,591,653.59 + 13 nad 40,616,030
46,194,284 4,316,826.36 + 14 nad 46,194,284
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b)
III. dedni red (dedi in babice)
-----------------------------------------------------------------------------------
Od vrednosti SIT Znaša davek
nad do SIT % SIT
-----------------------------------------------------------------------------------
1,594,732 8
1,594,732 7,166,368 127,578.62 + 9 nad 1,594,732
7,166,368 12,744,620 629,025.87 + 10 nad 7,166,368
12,744,620 18,316,256 1,186,851.13 + 11 nad 12,744,620
18,316,256 23,894,507 1,799,730.95 + 12 nad 18,316,256
23,894,507 29,466,143 2,469,121.20 + 13 nad 23,894,507
29,466,143 35,044,395 3,193,433.77 + 14 nad 29,466,143
35,044,395 40,616,030 3,974,389.05 + 15 nad 35,044,395
40,616,030 46,194,284 4,810,134.36 + 16 nad 40,616,030
46,194,284 5,702,654.83 + 17 nad 46,194,284
-----------------------------------------------------------------------------------
Od vrednosti SIT Znaša davek
nad do SIT % SIT
-----------------------------------------------------------------------------------
1,594,732 8
1,594,732 7,166,368 127,578.62 + 9 nad 1,594,732
7,166,368 12,744,620 629,025.87 + 10 nad 7,166,368
12,744,620 18,316,256 1,186,851.13 + 11 nad 12,744,620
18,316,256 23,894,507 1,799,730.95 + 12 nad 18,316,256
23,894,507 29,466,143 2,469,121.20 + 13 nad 23,894,507
29,466,143 35,044,395 3,193,433.77 + 14 nad 29,466,143
35,044,395 40,616,030 3,974,389.05 + 15 nad 35,044,395
40,616,030 46,194,284 4,810,134.36 + 16 nad 40,616,030
46,194,284 5,702,654.83 + 17 nad 46,194,284
-----------------------------------------------------------------------------------
c)
vse druge
-----------------------------------------------------------------------------------
Od vrednosti SIT Znaša davek
nad do SIT % SIT
-----------------------------------------------------------------------------------
1,594,732 11
1,594,732 7,166,368 175,420.56 + 13 nad 1,594,732
7,166,368 12,744,620 899,733.12 + 15 nad 7,166,368
12,744,620 18,316,256 1,736,471.08 + 17 nad 12,744,620
18,316,256 23,894,507 2,683,649.13 + 19 nad 18,316,256
23,894,507 29,466,143 3,743,517.14 + 21 nad 23,894,507
29,466,143 35,044,395 4,913,560.48 + 23 nad 29,466,143
35,044,395 40,616,030 6,196,558.51 + 25 nad 35,044,395
40,616,030 46,194,284 7,589,467.37 + 27 nad 40,616,030
46,194,284 9,095,595.60 + 30 nad 46,194,284
-----------------------------------------------------------------------------------
Od vrednosti SIT Znaša davek
nad do SIT % SIT
-----------------------------------------------------------------------------------
1,594,732 11
1,594,732 7,166,368 175,420.56 + 13 nad 1,594,732
7,166,368 12,744,620 899,733.12 + 15 nad 7,166,368
12,744,620 18,316,256 1,736,471.08 + 17 nad 12,744,620
18,316,256 23,894,507 2,683,649.13 + 19 nad 18,316,256
23,894,507 29,466,143 3,743,517.14 + 21 nad 23,894,507
29,466,143 35,044,395 4,913,560.48 + 23 nad 29,466,143
35,044,395 40,616,030 6,196,558.51 + 25 nad 35,044,395
40,616,030 46,194,284 7,589,467.37 + 27 nad 40,616,030
46,194,284 9,095,595.60 + 30 nad 46,194,284
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