Tax exemptions for Social Security Contributions for newly established businesses
A newly established legal entity and a newly established entrepreneur will have the right to tax exemptions from paying taxes and social security contributions. The Law on Personal Income Tax and the Law on Contributions for Compulsory Social Insurance stipulates that from 1 October 2018 the employer – a newly established legal entity, as well […]
Tax exemptions for Social Security Contributions for newly established businesses
A newly established legal entity and a newly established entrepreneur will have the right to tax exemptions from paying taxes and social security contributions. The Law on Personal Income Tax and the Law on Contributions for Compulsory Social Insurance stipulates that from 1 October 2018 the employer – a newly established legal entity, as well […]
Amendments to the Law on the Employment of Foreigners
The National Assembly of the Republic of Serbia adopted the Law on Amendments to the Law on the Employment of Foreigners, as well as the Law on Amendments to the Law on Conditions for Employing Temporary Work Abroad and Their Protection, which entered into force on 7 July 2018. The Ministry of Labor has adopted […]
Draft Amendments to the Law on Property Tax
The Ministry of Finance has published a draft version of The Law on Amendments to The Law on Property Taxes. The most important amendment is related to the abolition of the fair value of real estate which is used as a basis for calculation of property tax. This will have a significant effect on the […]
Registration of Beneficial Owners of Income
The deadline for registration of beneficial owners of income in the Central Register is the 8th of July 2018. The Law on the Central Record of beneficial owners of income published by the “Official Gazette of the Republic of Serbia”, [no. 41/2018] stipulates the obligation to record the actual owners of the capital of legal […]
Annual Citizen Income Tax
The deadline for the submitting annual citizen income tax submissions is the 15th of May. The annual income taxpayers are citizens who have earned income above the triple amount of the average annual salary per employee paid in the Republic of Serbia in 2017, or amount to more than 2,375,136.00 dinars. Taxpayers are classified as: […]
Tax on Capital Gains: The New PPDG-3R Form
Tax Application for Establishing Tax on Capital Gains Update – The New PPDG-3R Form The “Official Gazette of the Republic of Serbia”[number 38 18.5.2018.] has published amendments and supplements to the Rulebook on tax return forms used for determining the income tax of citizens, which is payable according to the decision coming into force on […]
Tax on Capital Gains: The New PPDG-3R Form
Tax Application for Establishing Tax on Capital Gains Update – The New PPDG-3R Form The “Official Gazette of the Republic of Serbia”[number 38 18.5.2018.] has published amendments and supplements to the Rulebook on tax return forms used for determining the income tax of citizens, which is payable according to the decision coming into force on […]