In the Official Gazette of RS, number 50/2019, new rulebooks in the field of tax regulations have been published.
In the area of corporate income tax, the following rulebooks were published:
- Rulebook on the conditions and manner of exercising the right to recognition of costs directly related to research and development in the tax balance in doubled amounts,
- Rulebook on the conditions and method of exempting qualified income from the income tax base of legal entities,
- Rulebook on the conditions and manner of exercising the right to tax credit for investing in the capital of a newly established company that performs innovative activities.
In the area of personal income tax:
- Rulebook on exercising the right to tax exemption for the employee’s earnings on the basis of own shares that he acquires without compensation or at a preferential price,
- Rulebook on exercising the right to tax exemption based on the organization of recreation, sports events and activities for employees.
The new rulebooks will come into force on July 20, 2019.