Tax Highlights - April 2020 -3
16 April 2020
Rulebook on the content of the form in which is presented information on persons for whom a large legal entity is entitled to the payment of a grant
On April 15, 2020, pursuant to Article 10 of the newly enacted Decree on Fiscal Benefits and Direct Grants to Private-Sector Companies, the Minister of Finance adopted a Rulebook on the content of the form in which is presented information on persons for whom a large legal entity is entitled to the payment of a grant (hereinafter: Rulebook).
The Rulebook defines Form SL - List of persons for which a large legal entity is entitled to the payment of a grant.
Form SL shall be submitted in a paper form, in two copies, by submitting one copy directly to the organizational unit of the Tax Administration competent for the territory where the large legal entity has the seat, and the second copy to the Ministry of Finance - Treasury Department, 7-9 Pop Lukina street, 11000 Belgrade.
Below is presented manner of filling of part 2 of the form, having in mind that part 1 contains general information about the legal entity:
- in column 1 Ordinal number - ordinal number under which information is presented for each individually stated employee;
- in column 2 Name and surname - name and surname of the employee;
- in column 3 Personal identification number - unique personal identification number of the employee;
- in column 4 Basis for termination of work - for employees for whom a decision on termination of employment was issued starting March 15, 2020, in accordance with Article 116 of the Labor Law, the number 116 is entered; for employees for whom a decision on termination of employment was issued starting March 15, 2020, in accordance with Article 117 of the Labor Law, the number 117 is entered;
- in column 5 Date when the decision was made - for the employees for whom the decision on termination of work was issued starting on March 15, 2020 in accordance with article 116 and 117 of the Labor Law, the date when the decision was made should be entered;
- in column 6 Working hours - the number 1 is entered for full-time employees; for part-time employees, a decimal number less than one, with two decimal places, is entered as a decimal record of the percentage of part-time employee engagement in relation to full-time employment;
- Total - enter the sum of the numbers in column 6.
Form SL is signed by an authorized person in the large legal entity.
The deadline for submission of the SL Form is no later than the 20th of the month for the payment of the grant that is made in the following month. Namely, a large legal entity is obliged to submit the form to SL to the competent unit of the Tax Administration and the Treasury Department for payment of grants which would be made in May, by April 20 i.e. April 21,since 20 April is a non-working day.