Filing 2012 Annual Personal Income Tax Return | KPMG | RS

Obligation of Filing 2012 Annual Personal Income Tax Return

Filing 2012 Annual Personal Income Tax Return

For individuals - Serbian tax residents the deadline for submission of their annual personal income tax returns for income earned in 2012 is 15 March 2013. This obligation is prescribed for both Serbian and foreign citizens under the same conditions.

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Possibility of filing extension

The Law on Tax Procedure and Tax Administration allows a filing extension
for returns under the following conditions:

  • a written application must be submitted to the in-charged affiliate
    of the Tax Authorities,
  • the application must be submitted before the filing deadline, and
  • justification for the filing extension must be provided (e.g. illness,
    absence from the country, accident, natural disaster, etc.).

The extension application should be submitted to the Tax Authorities affiliate where the tax return is to be filed.

The Tax Authorities should respond within five days from receipt of the extension application. The deadline may be extended for a maximum of six months.

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