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Type: Publication series
Date: 1/31/2013

Serbia – New Asset Disclosure Return Due 31 March 2013

KPMG in Serbia reports that taxpayers subject to tax in Serbia are now required to make a declaration of their assets. The Rulebook on Informative Tax Declaration, which is effective starting December 13, 2012, prescribes the form of the “Informative Tax Declaration.” The Declaration, to be filed between January 15 and March 31, 2013, is filed by individual taxpayers subject to personal income tax and property tax, whose total assets, at home and abroad, are valued at greater than RSD 35,000,000 as at January 1, 2013.

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Serbia: New Asset Disclosure Return Due 31 March 2013

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