Amendments adopted to the rulebooks on tax returns | KPMG | RS

Amendments adopted to the rulebooks on tax returns

Amendments adopted to the rulebooks on tax returns

Amendments have been adopted to the rulebooks on tax returns filed by legal entities and entrepreneurs for payments made to private individuals – OPJ and OD tax return forms

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The Official Gazette of the Republic of Serbia no. 61 dated 12 July 2013 included publication of the following:

  • Rulebook on Amendments to the Rulebook on Calculation Method, Payment and Recording of Withholding Tax and Contents of Cumulative Tax Return for Calculated and Paid Withholding Tax (hereinafter: Rulebook on OPJ tax returns) and
  • Rulebook on Amendments to the Rulebook on Tax Form for Cumulative Tax Return on Calculated and Paid Withholding Contributions on Mandatory Social Insurance (hereinafter:
    Rulebook on OD Tax Returns).

These rulebooks went into effect on 13 July 2013.

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