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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