AKTIVA SISTEM doo THE PRICE LIST FOR ACCOUNTING SERVICES

Transcription

1 AKTIVA SISTEM doo THE PRICE LIST FOR ACCOUNTING SERVICES A) The price list a tabular presentation of certain categories of price, B) notes to price list - the price list notes certain positions closer to explain, C) conditions and terms of payment specified in more details A. PRICE LIST 1. ACCOUNTING SERVICES - the price is determined on a monthly basis 1.1. Bookkeeping and preparation of financial statements (final account) a company that is in the VAT system Price from the contract a company that is not in the VAT system Price from the contract entrepreneur (store) that is in the VAT system Price from the contract entrepreneur (store) that is not in the VAT system Price from the contract entrepreneur (store) that is not in the VAT system, services Price from the contract lump sum taxable entrepreneurs Price from the contract a company which is in idle Price from the contract entrepreneurial store which is in idle Price from the contract 1.2. Basic supplementary services the entry and processing of accounting and bookkeeping data Included in price under payment transactions - in cash and non-cash payments + 10 EUR payroll + 10 EUR courier service + 20 EUR Concrete prices of these services to each client are specified by The Basic Agreement

2 2. OTHER SUPPLEMENTAL, ADDITIONAL AND EMERGENCY SERVICES - the price depends on the scope 2.1. Making the extraordinary trial balance the trial balance without doing final entries - only analysis 1/4 price under the trial balance with the final entries 2/4 price under the trial balance plus the balance sheet and income statement account 3/4 price under the trial balance plus all balances - BS, BU, PB, PDP 4/4 price under Services regarding of labor relations registration, change or cancellation of workers on mandatory soc.insur + 5 EUR registration or cancellation of a family member on healthcare + 3 EUR creation of contracts or annexes, decisions and confirmation of employment + 1 EUR independent client's go to the counter - 2 EUR 2.3. Services regarding of personal income MUN form and PP OPO form + 5 EUR making of extraordinary payroll calculation, calculation of maternity leave and sick-leave over 30 days + 5 EUR obtaining a decision on maternity leave + 5 EUR calculation of tax for office rent and rent of movable things, calculation of travel expenses, tax on business trips, calculation of tax on dividends + 1 EUR

3 2.4. Services regarding payment transactions opening or closing a current account in a bank + 5 EUR adding client on the card for e-banking + 1 EUR release emergency orders in e-banking + 1 EUR cancellation of orders in a bank + 1 EUR obtaining confirmation from the bank on turnover and similarly + 5 EUR making specification of a checks + 2 EUR 2.5. Statistical reports filling + 10 EUR 2.6. Obtaining tax certificates + 5 EUR 2.7. Extraordinary engagement of a courier + 1 EUR 2.8 Archiving of documentation that the client did not take on time + 5 EUR 2.9 Archived documents - monthly + 1 EUR B. NOTES TO THE PRICE LIST OF ACCOUNTING SERVICES 1. Accounting services - services whose price is determined on a monthly basis - this is a part of accounting services whose price is contracted on a fixed monthly basis (a lump sum) and it consists of two parts: bookkeeping and preparation of financial statements (a final account) described in clause 1.1. and basic supplementary services described in clause 1.2.; 1.1. bookkeeping and preparation of financial statements (a final account) - this service is contracted and paid on a monthly basis (a lump sum), and amount that will be contracted depends partly on a legal form of a client, partly on a scope of business changes, partly on basis of activities performed by the client, partly on the importance and complexity of business processes, partly on a number of organizational units, and largely on empirical estimates, and includes the services that are listed in clauses from to The price of this service always contains preparation of a final account, except in a case when the Agency takes over client's books who has already operated, in that case for such client, the preparation of a final account will be charged 1/12 of the basic price of accounting services, for those months when a client was not a client of the Agency. This implements the principle that, practically, paying monthly service fees, every time a client pays the 1/12 price for preparation of final accounts. For a client which is going to stop working during a year, preparation of final account is going to be charged how long 1/12 a client has not been paying accounting service which corresponds to the number of months remaining in the fiscal year.

4 The newly established clients, regardless of the number of months of operations in the fiscal year, if from the beginning using the Agency accounting service, do not have to pay special preparation of a final account; a company that is in the VAT system - referring to the guidance of all accounting records on the principle of double-entry bookkeeping, in particular: general ledger, all analytical bookkeepings (customers, suppliers, advance payments, fixed assets) and commodity and material bookkeeping. This service includes VAT and any other tax records, particularly records of income tax and social security contributions with the founders of companies that did not establish an employment relationship. A part of this service is the preparation of a final account (31.12.), which covers all financial statements (balance sheet, income statement, statistical annex, and for medium-sized legal entities it covers cash flow statement), the subbmision of already mentioned financial statements to the Agency for Business Registers and submission of the tax balance sheet, annual tax returns and prepayment annual tax return of income tax for companies to a competent Tax Authority; a company that is not in the VAT system - all as under excluding VAT records; entrepreneur (store) that is in the VAT system - refering to the guidance of all accounting records on the principle of double-entry bookkeeping, in particular: general ledger, all analytical bookkeepings (customers, suppliers, advance payments, fixed assets) and commodity and material bookkeeping. This service includes VAT and any other tax records, particularly records of the personal income tax and social contributions. A part of this service is the preparation of final accounts, which covers all financial statements (balance sheet, income statement, statistical annex, the submission of already mentioned financial statements to the Agency for Business Registers, as well as submission the tax balance sheet, annual tax returns and prepayment annual tax return of personal income tax for companies to a competent Tax Authority; entrepreneur (store) that is not in the VAT system - entrepreneurs with the activities of trade, catering activities, exchange activities and that have production; all like as under excluding VAT records; entrepreneur (store) that is not in the VAT system - entrepreneurs with the service industry (beauty and hair salons, cosmetics, real estate agencies, construction services and all other services / other than production / which are, the most cases, taxed as lump sum, but it is estimated by a client and the Agency that it is more affordable to keep books, all like as under excluding VAT records; lump sum taxable entrepreneurs - referring to the guidance of the Book on the turnover of lump taxed payers (KPO). This service includes all tax records, particularly records of the personal income tax and social contributions. A part of this service is the submission of the request for flat rate taxation to the competent Tax Authority; a company which is in idle - referring to the guidance of all records described in clause for a company that does not operate, does not perform an activity; entrepreneur (store) which is in idle - referring to the guidance of all records described in clause for entrepreneurial store that does not operate, does not perform an activity; 1.2. basic supplementary services - these services, in contrast to the service of bookkeeping and preparation of financial statements (a final account), some clients need, and some don't. Or, one client may need these services for a while and than stop needing them, or a client may not need them and after to have a need for them. Therefore, this price list in advance anticipated change in the price if a client changes status regarding to these services; entry and processing of accounting and bookkeeping data - referring to entries to a computers and processing of accounting and bookkeeping data with computers, information for financial and / or commodity and material bookkeeping, after qualified persons of the The Agency determines the manner of doing entries, or processing. This service makes up for 70% of the price specified in clause 1.1. and it is always specified in the Annex to the Basic Contract. This part of the business can be the Client's work (a person engaged by the Client), or any other legal entity or entrepreneur, in which case the client pays a fee (regardless of the price list) to a perpetrator of the service;

5 payment transactions - cash and non-cash - referring to the situation when a client entrusts to the Agency cash and non-cash payment for work. When a client entrusts to the Agency only cash or only non-cash payments, the price of these services is reduced by 50%; payroll - referring to the situation where a client has employed workers or employed founder so have need for a monthly calculation of payroll and other employee benefits; the number of employees does not affec price of compensation; courier service - referring to the situation when a client contracts meeting with the Agency's courier every working day. 2. other additional, subsequent and emergency services - services whose price depends on their scope - this is a part of the accounting services that are calculated by the number of services performed ( "per piece"). A feature of these services is that some clients have them, others do not have them, and some clients have them more often while others rarely. The best example of these services are the registration and deregistration of workers. While some clients have the same staff for years and they do not need service for registration and deregistration of workers, some clients change workers every month. Economists would say that the second ones have a high turnover of staff. The scope of work required at these two categories of clients is significantly different. Therefore, these services are calculated by the number of individual services performed, not in lump sum; 2.1. making the extraordinary final accounts - referring to the preparation of an extraordinary final accounts for the year which the Agency works at a client's request. (Preparation of Annual Final Accounts, on 31.12, is an integral part of the bookkeeping and preparation of financial statements described in clause 1.1. of the price list and is not charged separately.) During the year, either because a client wants to look precisely own business for making business decisions, either because a client's final account is required by a government institution, fund or bank, at the request of a client the Agency does final account with different levels of detail as set out in clause to ; the final account without doing the final entries - only analysis - referring to the creation and printing of the final account in such way that along with a client the Agency analyzes all positions of assets and sources of funds (assets and liabilities) presenting an approximation of what could be the result of a business based on currently done business entries; the final account with doing the final entries - referring to the creation and printing of the final account whereby, except doing entries and analysis of all positions of assets and sources of funds (assets and liabilities) by the date of compiling the final list all calculations are recorded and taked into account: amortizations, trade goods, production, payroll and all other personal income as well as the accounting and ukalkulisavanja all other costs, expenses and income of the period for which the final account compiles; the final account plus the balance sheet and income statement - referring to the creation and printing of the final account as described in clause , also additional filling and printing of forms, balance sheet and income statement; the final account plus all balances - BS, BU, PB, PDP - referring to the creation and printing of the final account and printing and filling forms, balance sheet and income statement as described in paragraph 2.1.3, as well as additional filling and printing of balance tax forms and tax registration for income tax services in the field of labor relations registration, change or cancellation of workers on compulsory social insurance - referring to the submission of form M / MA to the Central Register of Compulsory Social Security for employees and founders, or their changes or check out with the receipts of changes on the form MA. An integral part of these fees is the creation of the employment contract, annex to the contract of employment, information on mobbing, or act of termination of employment;

6 registration or check-out of a family member on healthcare - referring to obtaining health insurance card to a family member of insurance carrier employee by submitting the registration to the Central Register of Compulsory Social Security; production of a contract or an annex, decisions and a confirmation of employment - referring to creating a contract or an annex of the contract of employment when this development is not part of workers registration described in clause 2.2.1, when it comes only to making a contract of employment as individual act. It refers to service of making rescript for annual leave, rescripts for paid or unpaid leave, all other rescripts in the field of labor relations, making various certificate of employment, length of employment, average salary, and similarly; independent client's go to the counter - referring to the situation when, due to urgency, or some other reason, an administrator of a client, or his other employee, subbmit a form alone at the counter of an institution (making health booklets, handing M, etc.) whereby, for a client, for that amount, decrease the amount of services performed by some of clauses from to 2.2.2; 2.3. services in the field of personal income referring to the submission of MUN and PP OPO forms to the Tax Administration and to the Republican Fund for Pension and Disability Insurance in case of additional work, copyright contracts and similarly; refering to the extraordinary salary calculation regardless of causes: the desire of a client to pay a deposit or any other partial payment, the statutory guaranteed salaries with amendment or the minimum base when amendment applies retroactively, or when a client, at his order, is not carried out in time already prepared salary and in the meantime there happens a change of guaranteed salaries or minimum base, calculation of maternity leave or sick leave over 30 days, calculation of temporary and occasional jobs and any other extra or repeated calculation. If the Agency at the same time (same day, on the same request) works for more than one extraordinary calculation, in the amount of 5 EUR will be charged only the first, while all others will be charged in the amount of 3 EUR per calculation; referring to the implementation of all actions for receiving decision on maternity leave; calculation of tax for office rent and rent of movable things, calculation of travel expenses, tax on business trips, calculation of tax on dividends, etc; 2.4. services regarding payment transactions referring to the situation when the Agency on a client's request opens or closes a bank account at a bank whereby the Agency is preparing the forms, necessary documentation and submitt them to the bank. Possible fees for the certification of copies of documents as well as any bank's fees, depending on a bank where the account will be opened or closed, go to the expenses of a client; referring to the situation when, on the existing card, which the Agency has with a commercial bank for the performance of e-banking, adds client's account, wereby the Agency sends the card to the bank for adding account; referring to the situation when a client issues an order to the Agency to make a payment with the tag urgent and the Agency, immediately upon receipt of such an order, carries forward the payment to client's bank via the e-banking; referring to the situation when, at a client's request, electronically given the order should be withdrawn for some reason. In that case a written request for withdrawal of orders from e-banking need to be forwarded to a bank, usually by fax or ; referring to obtaining various certificates from commercial banks in which a normal procedure is to write a written request for the issuance of a certificate. When the request is submitted to a bank, in most cases, the next day, the certificate is raised as a confirmation of account turnover and similarly. Any fees that is paid in individual banks for certification go to the expenses of a client; referring to the production of check specifications and orders for payment when paying checks are issued at the expense of current accounts with commercial banks. A price refers to drafting one

7 specification regardless of how many checks are on it. In that way, a client is optimizing dynamics of collection of checks from current accounts within the legal deadlines for their collection (8 or 15 days); 2.5. referring to the Agency's participation in completing various statistical reports which, case by case, are requested by the Republic Institute for Statistics, or some other state body, where it is necessary to combine a variety of quantitative, descriptive and related indicators with financial data, whereby the Agency participates in completing the general and financial information about a company/entrepreneur, as well as quantitative data if such data has accountancy records (stocks, etc.), while a client provides other data for reports; 2.6. referring to the process of submission a request for issuance tax certificates to the competent Tax Administration, procedure to check readiness of certificates and to raise the same when it's done at the counters of the Tax Administration or from a competent inspector at the Tax Administration. If it is necessary, the participation of the Agency in harmonization of a tax situation with the tax administration is not covered by this clause because it implies in part of the basic accounting services; 2.7. referring to the engagement of courier services with a client where it is not an integral part of the contract, engagement of courier service is not contracted as additional continuous service, so for a client, on his request, the Agency, in emergency situations, providing services because a client, for example: uses an annual leave, his vehicle is defective, his worker is on sick leave and similarly. The price of EUR 1 per day, plus the number of days of service's provided, but at least 5 days (for less than 5 days, a customer cannot get this service, apropos, a client will be charged at least 5 days); 2.8. referring to a situation when the Agency terminates cooperation with a client or a client with the Agency, a client does not take own documents in time, so the Agency need to postponed them for storage in the archives. This cost is covered by the retention of documents in the first month of archiving. For following months apply the tariff in clause 2.11; 2.9. referring to the situation from clause when the Agency charged amount from the price list for storage for each started month after the first month. C. TERMS AND CONDITIONS OF PAYMENT 1. Prices of accounting services are contracted and stated in euros, and payments are in dinars according to the market exchange rate for dinars on the day of paying for the service. 2. If a client pays the service on their own initiative, based on a contract, based on issued invoices or other information that the Agency provided to him and the implement a course that is less than the sales market exchange rate on the payment day, the agency will calculate how much is the difference, turn it into euros and add it to the invoice for the following month along with additional, subsequent and special accounting services. If the aforementioned difference is higher than 10% of the client's obligations for that month, the Agency reserves the right to require payment of such differences in the deadlines for the payment of services for the current month. 3. The accounting services are paying monthly in advance. The deadline for payment of services is the 5 th of the month for which the service is paying, except for additional services that are paying by the end of the month, along with the price of basic services for the next month. This price list is effective from Compliance with Price list is given: For Agency No: S.P. For Client No: S.P.