4 Rulebook on Informative Tax Return January 2013
3
Based on the La tax administrati Finance and Eco Rulebook on i (Official Gazette Serbia, No. 117/2 Rulebook on inf defines tax appli required to sub return, as well as for submitting th Informative t Informative tax r application form individual who is tax return, decla dependents prop special importan of Republic of Se Tax payers The individual re return is any ind in the country an than RSD 35 mil January 1 st , 2013 the Personal Inc Law . The payer of tax is a natur a resident of t on the revenu of the Republ republic and a non-residen in the territor Serbia. Rulebo Tax Alert on Tax procedure and n, the Ministry of omy promulgates formati ve tax return of the Republic of 012, and 118/2012). rmative tax return ation form, individuals it the informative tax procedure and deadline e tax return. ax return eturn is a tax in which the tax payer – required to submit the es all his and his erty including data of ce for the fiscal interest rbia. quired to submit the tax vidual whose property d abroad is worth more ion estimated on , under the provisions of me Law and Property individual income l person who is: he Republic of Serbia, e earned in the territory ic of Serbia, in the other broad. t on the revenue earned y of the Republic of Dependent The dependent supported by a t understood to persons: the sp children, adopt parent. Subject of t The informative following data o immobility: all t crops (orchards buildings, separ garages and gar building, sports halls, pools and and shares in a l for conducting payer regardles is used for cond vehicles, vessels deposits and ca immovable p right, the rig sharing, the construction copyrights o work, drama of music or f computer pr to copyrights phonogram videogram p broadcast pr database pro patent, bran geographic o innovation ri licences; right of own property wit 100.000 RS k on Informative Tax Ser embers embers of family axpayer shall be ean the following use, parents, natural d children and adoptive e return tax return consists of the f the propert y: ypes of lan d, growing and vineyards), ate parts o f buil dings , ge places outside the facilities (stadiums, others) and fields; stock egal entity; equipment ctivities owned by the tax whether the equipment ucting activity; motor and aircraft; savings h; other property rights: roperty law (usufruct t of use, right of time- ight of long-term lease, land usage right); written work, dramatic tic-musical works, works lm, fine art works, gram and rights related (performer’s right, roducer’s rights, oducer’s rights, oducer’s rights and ducer’s rights); , model, sample, rigin and technical ghts; rship of other movable value greater than individually. eturn ia, Issue 4, January 2013
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Transcript of 4 Rulebook on Informative Tax Return January 2013
Based on the Latax administratiFinance and EcoRulebook on i
(Official GazetteSerbia, No. 117/2
Rulebook on inf defines tax applirequired to subreturn, as well asfor submitting th
Informative t
Informative tax rapplication formindividual who istax return, decladependents propspecial importanof Republic of Se
Tax payers
The individual rereturn is any indin the country anthan RSD 35 milJanuary 1st, 2013the Personal IncLaw .
The payer of
tax is a natur
a resident of ton the revenuof the Republrepublic and
a non-residenin the territorSerbia.
Rulebo
Tax Alert
on Tax procedure andn, the Ministry of omy promulgatesformative tax return
of the Republic of 012, and 118/2012).
rmative tax returnation form, individualsit the informative taxprocedure and deadline
e tax return.
ax return
eturn is a taxin which the tax payer –required to submit thees all his and hiserty including data of
ce for the fiscal interestrbia.
quired to submit the tax vidual whose property d abroad is worth moreion estimated on, under the provisions of me Law and Property
individual income
l person who is:
he Republic of Serbia,e earned in the territory ic of Serbia, in the other broad.
t on the revenue earned y of the Republic of
Dependent
The dependentsupported by a tunderstood topersons: the spchildren, adoptparent.
Subject of t
The informativefollowing data oimmobility: all tcrops (orchards
buildings, separgarages and gar
building, sportshalls, pools andand shares in a lfor conductingpayer regardlesis used for cond
vehicles, vesselsdeposits and ca
immovable pright, the rigsharing, theconstruction
copyrights o work, dramaof music or f computer prto copyrightsphonogram
videogram p broadcast prdatabase pro
patent, brangeographic oinnovation ri
licences;
right of ownproperty wit100.000 RS
k on Informative Tax
Ser
embers
embers of family axpayer shall beean the followinguse, parents, naturald children and adoptive
e return
tax return consists of thef the property: ypes of land, growingand vineyards),ate parts of buildings,
ge places outside thefacilities (stadiums,others) and fields; stock egal entity; equipmentctivities owned by the tax whether the equipment
ucting activity; motorand aircraft; savingsh; other property rights:
roperty law (usufructt of use, right of time-ight of long-term lease,land usage right);
written work, dramatictic-musical works, workslm, fine art works,gram and rights related(performer’s right,roducer’s rights,oducer’s rights,
oducer’s rights andducer’s rights);
, model, sample,rigin and technicalghts;
rship of other movable value greater thanindividually.
eturn
ia, Issue 4, January 2013
Informative t
submission
Informative tax rsubmitted in theJanuary until 31
value of the entirJanuary 1st, 2013
Informative tax rthe tax applicaticonsists of two f property data for(Dependence’ ov form).
If you would likethis subject or if can contact us vi
Krzysztof LPartnerkrzysztof.lipkaTel: + 381 11 33
Ivana VelicSenior Manageivana.velickoviTel: + 381 11 33
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jelena.prica@rsTel: + 381 11 33
Key Co
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Omladi
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ax return
eturn has to beperiod starting from 15March 2013, containinge property applied on.
eturn is submitted onn form IPP, whichrms: IPP-I (Overallm) and IPP-IIrall property data
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