DEC. 2022.
AMENDMENTS TO THE LAW ON TAX PROCEDURE
National Assembly of the Republic of Serbia adopted the Law on Amendments to the Law on Tax Procedure and Tax Administration (ZPPPA), which was published in Republic of Serbia Official Journal No. 138 of December 12, 2022. The changes announced will be effective as of December 20, 2022. The most significant of these changes involve the following:
- Tax returns for the tax on the annual income of citizens and their submission exclusively in electronic form through the portal of the Tax Administration
- CSS-Tricks
- The taxpayer's request for a tax payment extension that is submitted by the deadline outlined in the notice will not prevent the forced collection process from starting
- If irregularities are discovered during the tax audit, measures of banning activities will be implemented for 15 and 90 days (for the first and second occurrences of the irregularity), as well as one year, if the irregularity is discovered for a third occurrence
- The Tax Police appoints a defense attorney ex officio, if the suspect has not provided his defense counsel in the pre-investigation procedure
- New criminal offenses for illegal circulation of eFiscalization equipment, accounting and other software
- A penalty of a prescribed fine is to be imposed on any legal entity whose personnel engage in prohibited activities for a period of between 6 months and 3 years if there are repeated tax violations.
member of Chamber of Italian Confindustria Serbia
member of Kisp Chamber of Italian and Serbian businesses.
