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In the Official Gazette of the Republic of Serbia No. 41/2020 of 24 March 2020, the Government of Serbia published the Decree on the Application of Deadlines in Administrative Procedures During the State of Emergency (Decree). The Decree enters on 24 March 2020.
The Decree stipulates that in proceedings before administrative bodies during the state of emergency, the parties shall not bear the consequences of failure to act within the deadlines prescribed by regulations governing the general administrative procedure and special administrative procedures, and that the deadlines continue to run after the state of emergency is abolished
A special administrative procedure is a tax administrative procedure, which is regulated by a special procedural law.
Submission of written documents (e.g. assessments, conclusions, etc.), as well as administrative actions taken during the state of emergency, from which non-extendable deadlines (pre-limitation periods, such as the appeal deadline) begin to run, shall be deemed to have expired on the 15th day after the end of the state of emergency. Accordingly, the time limits for the interested party shall begin to run from the following day.
The time limits relating to the administrative actions of the authorities, the completion of administrative and appeal procedures, which expire during the state of emergency, shall be considered to expire after 30 days from the state of emergency end.
Moreover, the deadlines for lodging objections / appeals against verbal decisions issued for the purpose of implementing urgent measures aimed at preventing COVID-19 start to count from the end of the state of emergency, as well as the deadline for submitting a request for the submission of such decision in writing.
Please note that the Decree does not apply to deadlines for filing tax returns, and the obligation to calculate, file and pay taxes is unchanged in part of the statutory deadlines, until further notice.
Taxpayers currently have a possibility to request extension of the deadline for submission of the tax return in accordance with article 39 of the Tax Procedure and Tax Administration Law.
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