Rulebook for discount of paid excise tax for oil products for transportation, heating...
December 2, 2012
August 8, 2024
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Minister of Finance and Economy has adopted the Rulebook on terms, conditions, manner and procedure for exercising the right to dicount (Serbian: „refakcija“) the excise tax on petroleum products under Article 9 Paragraph 1 item. 3), 5) and 6) of the Excise, which are used for transportation purposes, for freight transport in the inner river for agricultural purposes, for heating and industrial purposes (Rulebook), which was published in ”Fig. Gazette of RS ”no. 112/2012 of 27.11.2012.
Rulebook entered into force on 28.11.2012.
Rulebook finally provided all required conditions for accomplishing the process of paid excise tax discount on petroleum products. We recall that by adoption of the Excise Tax Act and Rulebook, for the first time in Serbia, business entities are provided the ability to discount the paid excise tax on petroleum products on the following basis:
Rulebook prescribed the following forms for excise tax discount:
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