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Increase of non-taxable amount of salary; increase of non-taxable amount of daily per diems for business travel abroad to 90 EUR; taxation of seafarers; annual tax and alternative fund - no alienation for at least 3 years
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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.
The Serbian government at its session on 16.11.2012 adopted a set of draft laws aimed at fiscal consolidation of Serbia. The most important draft laws are Law on conditional write-off of interest and tax debt and the Law on the terms of settlement of financial obligations in commercial transactions.
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Amendments to the Rulebook provide that the excise license can be obtained for manufacturing plant, as well as the space that was previously registered as a customs warehouse.
Ministry of Finance and Economy of the Republic of Serbia published on its website a Draft Law on Amendments to the Law on corporate income tax Law.
Law on Amendments to the Law on Value Added Tax (”Fig. Gazette” no. 93/2012), adopted by the National Assembly of the Republic of Serbia at the session of the Ninth Extraordinary Session in 2012, on 25 September 2012 is implemented from 01.01.2013, while the part of provisions are applicable from 01.10.2012 (the higher general VAT rate).
The Government of the Republic of Serbia has adopted a decision on exempting certain goods from customs duties no. 483-6639/2012 (Decision), which provides exemption from import customs duty for 20,000 tons of sunflower oil from CN code 1512 19 90 00 of Customs Tariff.
The National Assembly of the Republic of Serbia adopted a package of laws that abolished the 138 fees and para-fiscal levies.
The Serbian Government has adopted a Draft law amending the Law on Forests, which provides the abolition of fees on forests (so called in Serbian “Šumarina”), or compensation for the protection, use and improvement of forest management functions of forests, which is paid by all legal entities in the Republic of Serbia at the rate of 0.025% on the base which is the total annual income of legal entity.
From the 1. September 2012 there is no obligation to record turnover through the cash registers for the sole proprietor with lump sum taxation, in 35 groups of business activities.
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