Laws are published in the "Official Gazette of the Republic of Serbia", no. 108/2013 from 12.06.2013.

Some of the changes brought by these laws are:

Law on the Amendments to the Law on the Compulsory Social Insurance

• Provides the possibility that contributions base for the compulsory social insurance of the company members may be higher than the lowest monthly base.

Law on Amendments to the Law on Tax Procedure and Tax Administration

• Introduces a transitional regime for filing a single tax return for withholding tax - for payments in January and February both electronic and paper tax returns are submitted simultaneously.

Law on Amendments to the Law on Corporate Income Tax Law (CIT)

• Tax credit for investments in fixed assets is abolished. The tax credit was in the amount of 20% of the investment, with the tax credit not exceeding 33% of the calculated tax. For small entities, tax credit was recognized in the amount of 40% of the investment, while the tax credit might not exceed 70% of the calculated tax.

Law on Amendments to the Law on Personal Income Tax

• It is prescribed that the tax base for individuals - residents of the Republic of Serbia, who were sent to work abroad for the purpose of performing services for legal entities - residents of the Republic, is their salary received as cash.

Law on Amendments to the Law on Value Added Tax

• Special VAT rate increases from 8% to 10%.
• Personal computers and their components will be taxed at the general rate of 20% instead of special rate of 10%.

Law on Amendments to the Law on the Budget System

• Limits the new employments in the state authorities.