Global

Details

  • 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.



©2013 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.


The KPMG logo and name are trademarks of KPMG International.


KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.


The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.


Direct comments, including requests for subscriptions, to us-kpmgwnt@kpmg.com.
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.

 

Share this

Share this

Subscribe

Subscribe to receive the latest TaxNewsFlash email alerts (you must select the option for TaxNewsFlash)


Already a Subscriber? Login


Not a member? Subscribe now