In the Official Gazette of the Republic of Serbia number 43, dated 27 March 2020, the Government of Serbia published the Decree on Supplement to the Decree on Application of Deadlines for Administrative Proceedings During the State of Emergency (the Decree). The Decree on Supplement to the Decree goes into force with its publication on 27 March 2020.

The Decree on Supplement to the Decree specifies that the Decree shall only relate to deadlines for submitting appeals against first instance assessments and decisions by tax and customs authorities issued in proceedings of assessment, payment, collection and audit related to public revenues from taxpayers and customs payers. Accordingly, deadlines for filing appeals against first instance authorities and decisions by tax authorities have been extended, as is the case with deadlines for filing appeals against first instance assessments and decisions by customs authorities that relate to determination of liabilities for payment of import duties, their payment and collection. Deadlines for disputing other tax and customs authorities documents are not extended, and instead the deadlines specified by tax and customs regulations apply.

For example, the deadline for filing comments on the record of tax audit are not extended. A record of tax audit shall be deemed delivered during the duration of the state of emergency through regular channels of delivery, while the period for filing comments against such record commences on the day following the date of its delivery, and not after 15 days following the date of lifting of the state of emergency, as is the case with tax assessments.

Furthermore, as we informed you previously, the Decree does not apply to deadlines for filing tax returns during the state of emergency.

If you have any questions or you need assistance of our professionals, please contact us at tax@kpmg.rs

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