This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our PRIVACY POLICY for more information on the cookies we use and how to delete or block them.
  • Tax Highlights - April 2020
Newsletter:

Tax Highlights - April 2020

10 April 2020

ANNUAL PERSONAL INCOME TAX – FILING OF THE TAX RETURN DURING THE STATE OF EMERGENCY

 

As of 10 April 2020, the Government of the Republic of Serbia has not adopted or proposed any measures that will directly affect the Law on Personal Income Tax (hereinafter: the Law) and the deadline for filing a tax return for the annual personal income tax.

Specifically, the statutory deadline remains unchanged, i.e., all taxpayers of a specific tax are required to file a tax return no later than 15 May 2020, for the revenue they generated in 2019.

Taking into account the current difficult circumstances of conducting business activities during the state of emergency (due to the COVID-19 pandemic), the Tax Administration of the Republic of Serbia adjusted its operations to the current circumstances (more at: http://www.purs.gov.rs/biro-za-informisanje/novosti/6203/izmenjen-nacin-rada-i-komuniciranja-poreske-uprave-republike-srbije-za-vreme-vanrednog-stanja.html. ), and, accordingly we inform you of possible ways to file your tax return in the upcoming period.

        1. Personal (physical) submission

The tax return is submitted in person at the Tax Administration offices, which are now designated as the only ones that work with clients. The list of addresses of these offices is published on the website of the Tax Administration. Opening hours of the branch are 07.30 - 15.00 every working day (it is possible that working hours will change due to curfew).

        2. Electronic submission via portal of the Tax Administration ePorezi

For this method of tax return submission, the person filing the tax return (taxpayer, authorized person) must have a qualified electronic certificate (e-signature) issued by an authorized certification body. All information about obtaining and using the electronic certificate can be obtained from the websites of the authorized certification bodies:

        3. Electronic submission via e-mail

During the difficult manner of working due to the virus corona pandemic, the Tax Administration opened special e-mail addresses to receive submissions electronically (the so-called e-offices). The list of email addresses that receive submissions electronically is posted on the Tax Administration's website.

        4. Submission via post service

The tax return is sent to the address of the Tax Administration offices, which are now designated as the only ones that work with clients. The list of addresses of these offices is published on the website of the Tax Administration.

It is recommended that the tax return and supporting documentation be sent as registered mail so that the taxpayer has proof that the tax return has been submitted within the legal deadline.

According to the information we currently have, post offices are still working with individuals, with their mode of operation changed and their working hours shortened. Please note that in these circumstances, the post service may be suspended from working with individuals or it may become impossible for the shipment to be delivered at the post office counter (e.g. upon 24 hours curfew).

        5. Submission on behalf of the taxpayer by other person

In order for another person to be able to submit the tax return on behalf of the taxpayer, it is necessary to obtain a power of attorney, signed by the taxpayer.

For submission of the tax return described under items 1), 3) and 4), it is necessary for the taxpayer to sign and notarize the authorization that he/she gives to another person.

Before submission of a tax return through the Tax Administration portal (ePorezi), by another person, it is necessary for the taxpayer to authorize that person to submit a tax return through the PEP Form. This form may be submitted to the Tax Administration by physical submission, mail or electronic mail.

Important note

Please note that these are currently possible ways of submission of the tax returns and may change due to the state of emergency. The BDO team will keep you updated on any changes.