• Service: Tax, International Executive Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 7/12/2013

Serbia - New returns for non-residents’ capital gains, rental income 

July 12: New tax guidance in Serbia (referred to in English as “rulebooks”) concerns:
  • The tax return filed by a non-resident with respect to capital gain and rental income from immovable and movable property - Effective 29 June 2013, the prior form (PPKD) is replaced with a new form (PPKDZ), and the new form also now includes measures for reporting income from the leasing and subleasing of immovable and movable property. However, capital gains from the sale of industrial property rights are not to be reported on the new form.

    Pravilnik o sadržaju poreske prijave za obracun poreza na dobit na prihode koje po osnovu kapitalnih dobitaka i po osnovu zakupa i podzakupa nepokretnosti i pokretnih stvari ostvaruje nerezidentni obveznik je 29. juna 2013. stupio je na snagu. Ovim pravilnikom je obrazac PPKD zamenjen obrascem PPKDZ. Na novom obrascu nerezidenti ce, pored prihoda po osnovu kapitalnih dobitaka, iskazivati i prihode po osnovu zakupa i podzakupa nepokretnosti i pokretnih stvari.

  • The tax return for property tax - Released 6 July 2013, the new rulebook replaces prior forms—i.e., PPI 3 (gift and inheritance tax) and PPI 4 (tax on transfer of absolute rights)—with new forms having the same title.

    Pored toga, dana 6. jula 2013. stupio je na snagu Pravilnik o izmenama Pravilnika o obrascima poreskih prijava za utvrdivanje poreza na imovinu, kojim su obrasci PPI 3 (porez na naslede i poklon) i PPI 4 (porez na prenos apsolutnih prava) zamenjeni novim obrascima sa istim nazivom.

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