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Serbia: Tax procedure and administration provisions effective in 2017

Serbia: Tax procedure and administration provisions

Legislation enacted in Serbia in late December 2016 amends the tax procedure and administration provisions of Serbian tax law.


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The new provisions have an effective date of 1 January 2017, and include the following items:

  • Authority for tax appeals is transferred from the tax authority to the Ministry of Finance.
  • Regulations apply also with respect to tax audits (inspections).
  • No taxpayer identification number (TIN) can be issued to a legal entity whose founder (whether also a legal entity or an individual) is the same as the owner of a legal entity that has had its TIN temporarily suspended.
  • A temporarily suspended TIN can be re-assigned to a legal entity during bankruptcy proceedings.
  • Changes to information in the register of companies is prohibited for entities whose TIN has been temporarily suspended.
  • The tax authorities can make an assessment of tax liability directly without a previous response from the taxpayer in certain instances.
  • A period of five days applies to postpone an assessment, when the request relates to an execution of an administrative document.
  • There are new rules for tax violations by foreign entities providing supplies in Serbia without having a legal representative for value added tax (VAT) purposes.


Read a January 2017 report [PDF 1 MB] prepared by the KPMG member firm in Serbia: Amendments to the Law on Tax Procedure and Tax Administration

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