Regulation on the manner of tax deduction for taxpayers in mountainous areas.
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Date of publication
Abril 2009
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ISBN / Resource ID
LEX-FAOC165498
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This Regulation determines the detailed way of exercising the right to obtain tax relief/tax benefit/tax exemption for taxpayers who perform activities in what is defined as hilly and/or mountainous area (on the territory of the Republic of Croatia).This Regulation closely defines the total amount of tax relief that can be assigned to a single taxpayer; application process for tax relief (forms, administration issues and rules); and related penalties.The Annex is an integral part of this Regulation.
Implements: Law on hilly and mountainous areas. (2002-01-25)
Amended by: Regulation amending the Regulation on the manner of tax deduction for taxpayers in mountainous areas. (2010-10-25)
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