The Minister of Finance passed the Rulebook on depreciation of fixed assets that is recognized for tax purposes. The Rulebook will be published in the Official Gazette of RS No. 92/19, and will come into force on 1.1.2020. It is applied in determining income tax for 2019.
The Rulebook prescribes a new POA Form.
On 06.12.2019 The National Assembly adopted the following amendments to the Law:
The laws were published in the “Official Gazette of the RS” No. 86 dated 06.12.2019.
Most amendments are effective from 1.1.2020 (some provisions will apply later). An overview of amendments to the law set is shown in our Tax alert.
By adopting the Law on Amendments to the Law on Compulsory Social Security Contributions (Official Gazette of RS, No. 86/2019) the rate of pension contribution at the expense of the employer is reduced from 12% to 11.5%. The new rate will be applicable from 1.1.2020.
The deadline for using the old employment benefits has been extended to 31.12.2020. From next year, claims for tax refunds and contributions will be submitted on special forms, which will be prescribed by the Minister of Finance by a by-law. The deadline for passing the by-law is April 2020.
The National Assembly is 6.12.2019. adopted the Proposal of Decision on approval of the Decision on amendments to the Financial plan of the Social Security Fund for Military Insureds for 2019, submitted by the Government, as well as the Bill on Amendments to the Law on Contributions for Compulsory Social Security, the Law on Amendments and amendments to the Law on Tax Procedure and Tax Administration, Law amending the Law on Personal Income Tax, Law amending the Law on Republic Administrative Fees, Law amending the Law on Property Taxes, Law amending and amendments to the Law on Pension and Disability Insurance, Proposal of the Law on Termination of the Law on the Temporary Regulation of the Basis for Calculation and Payment of Salaries, or Wages and Other Permanent Remuneration of Public Funds Beneficiaries, Proposal of the Law on Amendments to the Corporate Income Tax Act, Proposal for a Law on Amendments to the Law on Corporate Taxes, Law on holding and carrying goods and the Law amending the Law on the Temporary Regulation of the Method of Charging Public Media Service Fees, submitted by the Government.
We will be releasing a Tax Alert soon regarding financial and tax laws.
In Official Gazette no. 75/2019 of 23.10.2019. Rulebook on the determination of telecommunications services and services provided electronically, within the meaning of the Law on VAT, and on establishing criteria and assumptions for determining the headquarters, permanent establishment, residence or residence of the recipients of telecommunications, radio and television broadcasting services and services provided electronically, has been published.
You can read our Tax Alert here (link).
Employee benefits in respect of gifts for children for the New Year and Christmas are not considered earnings up to the amount of the prescribed non-taxable amount, which is now 9,784 dinars per year per child.
Gifts of greater value than non-taxable amount, gifts to children of employees over 15 years of age, as well as gifts to employees are treated as employee earnings.
The non-taxable amount of gifts refers to gifts in cash and gifts in goods.
If both spouses work with the same employer, each of them as an employee is entitled to a gift for children on New Year’s or Christmas.
If the employer organizes a New Year’s program for the children of employees on the occasion of New Year or Christmas, by engaging theater groups or independent artists, the payment is made on the basis of the copyright contract.
It is proposed to extend the deadline for updating the data in the Central Registry for the applicants for the single application for compulsory social security by another year, ie until December 31, 2020.
Namely, after 28 years, Serbia has adopted a new Codebook of occupations, which includes jobs that have emerged in the labor market in the last three decades. The Unique Nomenclature of Occupations from 1990 has been in use so far.
By the end of 2019, employers are under an obligation to update their employee data according to the new Codebook of occupations. As of January 1, 2020, only a new codebook covering 3,641 occupations will be used, and the list is aligned with the needs of the economy and labor market in Serbia, as well as with the international standard.
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Ova Politika privatnosti služi da vam objasni koje podatke prikupljamo o vama i kako koristimo te podatke, kao i da vam pružimo sve druge bitne informacije u vezi sa vašim podacima dostavljenim putem korišćenja našeg vebsajta. Ova Politika privatnosti se odnosi na zaštitu licnih podataka, a sve u cilju uskladivanja sa Opštom uredbom o zaštiti podataka o licnosti (GDPR).
Kad kažemo MI, pod tim mislimo na Kreston MDM reviziju doo iz Beograda, Srbija, sa sedištem na adresi Takovska 11, reg. br. 20016515. Kreston MDM čini tim visoko profesionalnih i odgovornih stručnjaka, sa bogatim višegodišnjim iskustvom u relevantnim oblastima. Društvo za reviziju, finansijski i računovodstveni konsalting MDM Revizija d.o.o. Beograd osnovano je 2005. godine, a od februara 2015. godine je, nakon dugotrajne selekcije i procesa provere kvaliteta pruženih usluga, postalo ekskluzivni član za Srbiju međunarodnog udruženja nezavisnih profesionalnih firmi KRESTON International.
Ukoliko koristite ovaj vebsajt, saglasani ste da se informacije dostavljene putem ovog vebsajta, koriste u skladu sa Politikom privatnosti.
Kao korisnik ovog vebsajta niste obavezni da dostavite svoje lične podatke u cilju korišćenja sadržaja vebsajta. Prikupljaju se samo lični podaci koje korisnik dobrovoljno dostavlja i to ime, prezime, e-mail adresu, kontakt podatke.
Mi prikupljamo ove podatke radi odgovaranja na pitanja koja ste postavili ili dostavljanja ponude koju ste tražili, a koja može uključivati i informacije o našim drugim uslugama, izmenama u sadržaju vebsajta I slično. Takođe, podatke prikupljamo radi uvida u tehničku i operativnu ispravnost vebsajta u cilju otklanjanja nedostataka koji mogu da se dese u toku upotrebe vebsajta.
Vaši podaci neće biti korišćeni u druga svrhe niti biti dostavljeni drugim licima, bez Vašeg prethodnog odobrenja.
Lične podatke možemo da damo na uvid regulatornim telima I drugim državnim organima ili trećim stranama kada je neophodno za ispunjenje zakonske obaveze.
Sva pitanja kao i zahteve u vezi sa vašim podacima možete postaviti našem Službeniku za zaštitu podataka o licnosti na sledecu e-mail adresu [email protected]
U svakom trenutku možete uložiti prigovor u vezi sa obradom vaših licnih podataka, nacionalnim telima za zaštitu licnih podataka u vašoj zemlji kao i regulatornom telu za zaštitu podataka o licnosti u Luksemburgu.
Kreston MDM zadržava pravo da promeni ili modifikuje ovu Politiku. O važnim promenama i dopunama obavestićemo korisnike putem e-maila ili objavljivanjem na ovom mestu.
Ova politika privatnosti stupa na snagu 01.05.2019.
