Amendments to the Corporate Income Tax Law

Amendments to the Corporate Income Tax Law

On 29 December 2011, Serbian Parliament adopted amendments of the Corporate Income Tax Law and the Law on Tax Procedure and Tax Administration (“Amendments”). The Amendments have been published in the Official Gazette of Serbia no. 101/2011 dated 30 December 2011.


The amendments of the Corporate Income Tax Law are effective as of 7 January 2012 and applicable to the determination, calculation and payment of tax liabilities starting from 2012.

The amendments of the Law on Tax Procedure and Tax Administration are effective and applicable as of 7 January 2012, with exception of provisions dealing with obligations of commercial banks with respect to payment of salaries which are applicable as of 1 July 2012.

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