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Amendments to the Rulebook on Informative Tax Declaration

Rulebook on Informative Tax Declaration

The Rulebook on Amendments to the Rulebook on the Informative Tax Declaration was published on 20 February 2013 in the Official Gazette of the Republic of Serbia number 16.

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The Rulebook on Amendments to the Rulebook on the Informative Tax Declaration goes into force on 28 February 2013.

The Rulebook on Amendments to the Rulebook on the Informative Tax
Declaration changes the definition of persons required to file an informative
tax declaration, the definition of related parties, and specifies the way in which an informative tax declaration should be filled out when a related party is also required to file an informative tax declaration.

In accordance with the amendments, foreign nationals assigned to Serbia and who are taxpayers of personal income tax in Serbia will not be required to submit informative tax declarations.

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