By Branimir Rajšić
The Serbian National Assembly passed amendments to the tax laws, introducing incentives for the IT sector, tax exemptions for the transfer of property under concession agreements and tax exemptions related to income from employee share plans.
Additionally, the new Law on Fees for the Usage of Public Goods Governing the Payment of Fees and Charges is also introduced. The Assembly also adopted amendments to the Law on Tax Procedure and Tax Administration and the Law on Inspection Supervision that are applicable in tax proceedings. The laws and amendments were passed on 7 December 2018, and most of changes will be applicable as of 1 January 2019.