Serbia: Changes to tax procedure, tax administration rules

Legislation amending the law on tax procedure and tax administration passed on 7 October 2021.

Changes to tax procedure, tax administration rules

Serbia’s parliament on 7 October 2021 passed legislation to amend the law on tax procedure and tax administration.

The measures in the legislation include provisions concerning:

  • “Ex officio tax returns” for company owners, calculated based on social security contributions, when the tax return is not timely filed
  • Deferral of interest after the principal tax obligation is settled
  • Replacement of collateral when the taxpayer is granted a deferral for paying the tax debt
  • Deadline for issuance of supplementary minutes, extended to 30 days (from five days)

Read an October 2021 report prepared by the KPMG member firm in Serbia


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