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Details

  • Service: Tax, International Executive Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 8/9/2013

Serbia - Revised forms for employee withholding, social insurance contributions 

August 9: Amendments to the “rulebook” on two tax returns—forms OPJ and OD—that legal entities and entrepreneurs file with respect to payments made to individuals were published in Serbia’s official gazette in July 2013.
  • Form OPJ is used to report withholding tax.
  • Form OD is used to report social insurance contributions.

In general, the July 2013 amendments represent a harmonization of the tax return forms with changes to the related laws.


Read an August 2013 report [PDF 76 KB] prepared by the KPMG member firm in Serbia: 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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