Rulebook on Informative Tax Declaration Published | KPMG | RS

Rulebook on Informative Tax Declaration Published

Rulebook on Informative Tax Declaration Published

The Rulebook on Informative Tax Declaration was published in the Official Gazette of the Republic of Serbia number 117/2012 dated 12 December 2012.

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The Rulebook is effective starting on 13 December 2012.

This Rulebook prescribes the form of the Informative Tax Declaration (hereinafter: the Declaration), which represents a report on information of special significance for the fiscal interests of the Republic of Serbia.

The Declaration is filed by private individuals, taxpayers of personal income tax and property tax, whose total value of assets at home and abroad, as at 1 January 2013, is greater than 35,000,000 dinars.

The value of assets is determined based on price that could be achieved through its sale on the market as at 1 January 2013.

Information on assets owned by related persons also should be included in the Declaration. Related persons are family members, i.e. conjugal partner, parents, children, adopted children and foster parents.

The Declaration is filled between 15 January and 31 March 2013 to the Headquarters of the Tax Authority, either directly or by post, or electronically on the Tax Authority’s portal.

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