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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 has adopted Regulation amending Regulation on establishing the transfer of entire or a part of assets, with or without compensation, or as an investment, which is not considered a supply of goods and services according to the Law on Value Added Tax (Amendment Regulation).
From 5 August 2012 the excise tax on petroleum products - gasoline and diesel fuel increased by 1.5 dinars per liter in Serbia.
The deadline for entries for grant funds for direct investmen has been extended for 14 days, from 20 July to 03 August 2012.
From 12.07.2012 on the unduly paid taxes annual interest are paid at a rate of 20.25%.
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The future ruling coalition SPS-SNS-URS on 10.07.2012. signed a Coalition Agreement in order to form the new Government of the Republic of Serbia.
Minister of Finance on 21.06.2012. adopted the Rulebook of amending the Rulebook on the method of calculation and payment of excise duty, the nature, content and manner of keeping records, providing data and the calculation of excise tax preparation (Rulebook), which was published in ”Off. Gazette of RS”, no. 63/2012 of 29.06.2012.
As of 1 July 2012, the banks which realize payment of wages and salaries, including the agreed compensation for temporary and occasional jobs, have to deliver information on completed payments of wages/salaries (in the form of electronic records) to the Tax Administration by the end of the day orders for these payments are executed.
Pursuant to the Decision of Constitutional Court on the unconstitutionality of art. 38a of the Law on Property Taxes, from 8 June 2012 the registration of the immovable property is made without submission of proof of paid transfer tax, or inheritance and gift tax.
The Government of the Republic of Serbia at its session held on 29 May 2011 adopted the Harmonized Tariff of republic administrative taxes, which were published in ”Off. Gazette of RS ” no. 55/2012 of 01.06.2012.
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