Karanovic & Nikolic

Tax — recent news highlights

The beginning of 2013 in Serbia was marked by further tax law changes: after the amendments to the corporate income tax law, VAT law, and the law on personal income tax that we reported in October 2012 and January 2013, the Serbian government has decided to further amend the law on personal income tax and the law on property tax.

Serbia continued the expansion of its network of agreements on the avoidance of double taxation regarding income and property taxes by signing a new agreement with the United Arab Emirates. Faced with a number of practical issues and concerns regarding the obligation to declare property for the purpose of cross-checking income tax, the Ministry of Finance has amended the Rulebook on Informative Tax Returns. The aim of the amendments was to clarify who is required to submit the informative tax return. Also, the deadline for filing the informative tax return is extended through 30 June 2013…

Click on the link below to read the rest of the Karanovic & Nikolic briefing.

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