Tax Alert

Annual Income Tax Return-PPDG 2R Form

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Мinistry of Finance of the Republic of Serbia has issued the Rulebook on amendments and changes of the Rulebook on tax return forms for determining personal income tax obligation paid in accordance with the tax assessment (“Official Gazette RS.” no. 28/2016) on March, 15th 2016.

This Rulebook foresees the submission of the annual income tax return PPDG 2R directly to the Tax Authority in a paper form or via post office.

Besides, Rulebook cites that the maximum annual social security contributions cap for 2015 is RSD 3,688,700.

The deadline for submission of the annual income tax return is May 16th, 2016, since the deadline foreseen in the Personal Income Tax Law – May 15th is on Sunday in the year 2016.

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