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Regulations on the functioning of associations and other organizations
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THE ACT ON ORGANISING GAMES OF CHANCE AND PRIZE-WINNING GAMES
The Act contains provisions stipulating the distribution of revenues from games of chance and prize-winning games, the beneficiaries of which are civil society organisations through public tender procedures. The areas of activity of civil society organisations recognised by the Act are as follows: the development of sports, the fight against drugs and all other forms of addiction, social and humanitarian activities, problems and satisfying the needs of disabled persons, technical education, culture, extra-institutional learning, the education of children and young people, and civil society development.
16.07.2002, Official Gazette no.: 83
THE REGULATION ON CRITERIA FOR ESTABLISHING BENEFICIARIES AND THE MANNER OF DISTRIBUTION OF A PART OF THE INCOME FROM GAMES OF CHANCE
This directive elaborates more precisely the manner of distribution of a part of the income from games of chance. The directive is re-adopted every year.
15.02.2006., Official Gazette no.: 18
14.02.2007., Official Gazette no.: 18
VALUE ADDED TAX ACT
Value Added Tax (VAT) has been applied in Croatia since January 1, 1998. It is in compliance with the Sixth EU Guideline and it is of consumable type, according to the principle of the destination of delivery and when calculating the tax obligation a credit method is used, enabling tax prepayment deduction. VAT exemptions are defined in Article 11 of the Value Added Tax Act. Among others, VAT is not due for services and delivery of goods of religious communities and institutions. The Item 10 of the Article describes that VAT exemptions refer to services and deliveries of goods of independent artists and art organizations.
12.07.1995, Official Gazette no.: 47
ACT ON AMENDMENTS TO THE VALUE ADDED TAX ACT
25.07.2005 Official Gazette no. 90
VALUE ADDED TAX RULE BOOK
This Rule Book defines more precisely the implementation of the Value Added Tax Act. The Rule Book stipulates that VAT exemption refers to temporary import of goods, which is exempt from customs duty, and the final import of humanitarian aid, except for oil and oil derivatives, tobacco and tobacco products, spirits and alcoholic beverages.
18.07.1996, Official Gazette no.: 60
RULE BOOK ON AMENDMENTS TO THE VALUE ADDED TAX RULE BOOK
08.04.2003 Official Gazette no. 58
PROFIT TAX ACT
The Profit Tax is established and paid according to the provisions of this Act and provisions passed based on the Act. Defining tax payers the Act, in Article 2, item 6, prescribes that state institutions, institutions of regional self-government units, institutions of local self-government units, state institutes, religious communities, political parties, unions, chambers, associations, art associations, volunteer fire brigades, technical culture associations, tourist boards, sports clubs, sports associations and alliances, and funds and foundations are not liable to pay profit tax.
15.12.2004, Official Gazette no.: 177
INCOME TAX ACT
Income tax is established and paid according to the provisions of this Act. Tax payer is a natural person who earns income. In regulating the issue of expenditures for which a payer of income tax may decrease his/her tax base, the Income Tax Act stipulates that taxpayers may increase their personal tax deduction for inland donations made in kind and money paid into a direct gyro account for cultural, educational, scientific, health, humanitarian, sports and religious purposes, to associations and other persons that perform the aforementioned activities in compliance with special legislation, in the amount of up to 2% of the revenue, which was submitted in the tax return the pervious year and for which annual income tax was determined.
15.12.2004, Official Gazette no.: 177
CUSTOMS ACT
This Act and other regulations adopted based on the Act, regulate rights and obligations of individuals and authorities of the Customs Administration of the Republic of Croatia concerning the goods in passenger and trade transport between the customs area of the Republic of Croatia and foreign customs areas. The Customs Act stipulates that goods for basic human needs, such as food, medicines, clothes, bed linen, hygienic items, imported by registered humanitarian organisations for the purpose of free distribution to vulnerable persons and victims of natural and other disasters, shall be exempt from customs duty. Likewise, customs duty shall not be paid by humanitarian organisations and associations of disabled persons, devices, instruments and spare parts, and consumables for the use of these persons, along with goods donated to institutions involved in culture or other non-profit legal persons from cultural life, independent artists or artists for the performance of their activities, based on the opinion of the Ministry of Culture
23.07.1999. Official Gazette no.: 78
THE ACT ON COURT FEES
In court proceedings, court fees are paid according to the provisions of this Act and in the amount determined by the Court Fees Tariff, which is its integral part. This Act stipulates that humanitarian organisations and organisations dealing with the protection of disabled persons and families of persons killed, missing and detained in the course of performing humanitarian activity are exempt from paying court fees. It is stipulated that this exemption also pertains to those humanitarian organisations that have been defined by the Minister of Labour and Social Welfare.
28.09.1995, Official Gazette no.: 74
ADMINISTRATIVE FEES ACT
This Act and Tariff on Administrative Fees, which is its integral part stipulates the payment of administrative fees for documents and procedures in state administrative bodies, diplomatic, consular and other representative bodies of the Republic of Croatia abroad, in administrative and self-government bodies of counties, municipalities and legal persons with public authorities. Pursuant to this Act, institutions dealing with preschool children, education, science, culture, protection of cultural goods and natural heritage, health care, social welfare, and humanitarian organisations in the performance of their activities, as well as organisations of persons with disabilities, and similar organisations in the performance of their activities, are exempt from paying administrative fees.
31.01.1996, Official Gazette no.: 8
ACT ON AMENDMENTS TO THE ADMINISTRATIVE FEES ACT
21.12.2005. Official Gazette no.: 150
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