Global

Details

  • Service: Tax, International Executive Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 3/8/2013

Serbia - Rules for individuals to file informative tax declarations 

March 8:   New rules in Serbia apply with respect to individuals required to file a tax information declaration. These rules (contained in a new “rulebook”) specify how such declarations are to be filed when a related party is also required to file a declaration.

In general, only certain individuals in Serbia (but not foreign nationals working and paying individual income tax in Serbia) are required to file an informative tax declaration—i.e., individual taxpayers who pay individual (personal) income tax and/or property tax.


The new rules clarify that household members (but not family members) are deemed to be “related parties” to those taxpayers required to file informative tax declarations.


Read a February 2013 report [PDF 113 KB] prepared by the KPMG member firm in Serbia: Amendment to the rulebook on informative tax declaration adopted




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