Tax Alert

Rulebook on PP OPO tax return

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On February 25th, 2016, “Rulebook on tax return for self-assessed taxes and social security contributions on income or other types of income by a natural person as a taxpayer” has been published in the “Official Gazette RS”. no. 15/2016 (hereinafter referred to as a Rulebook), and has entered into force on March 1st, 2016. Former Rulebook published in the “Official Gazette RS.” no. 77/2013 ceases to exist.

Novelties on submission of the PP OPO tax return

The new Rulebook foresees that the tax return is submitted both electronically and in written form by using the PP OPO tax return prescribed in this Rulebook.

PP OPO tax return in written form is submitted directly to the competent Tax Authority based on the address of the tax payer, or by mail.

When submitting the PP OPO tax return, Tax Authority official enters data and checks the formal correctness and mathematical accuracy of the tax return on the spot, and notifies the person which submits the tax return.

The tax return is filed when the Tax Authority confirms the accuracy of the submitted data, assigns the bar code for the tax return, the approval number for the payment of the taxes through the self-assessment and social security contributions on the singular account and delivers the notice to the person filing the tax return. .

Electronically, the PP OPO tax return is submitted through Tax Authorities “e-porezi” web portal.

Rules applied for the written PP OPO tax return form are identical to the rules for the electronic form. Necessary precondition for submitting the tax return is the bank account number of the tax payer.

This Rulebook foresees that the PP OPO tax return in the written form may be submitted both by the tax payer and the person authorized to submit the tax return and take all the necessary action with regard to the submitted tax return.

Application of the Rulebook

The Rulebook and Article 7 prescribes that it is to be applied to the following cases:

  • For the tax liabilities (tax and social security contributions) which are due after March 1st, 2016;
  • For the tax liabilities already due but unpaid until February 29th, 2016.

When the tax liability has been paid until February 29th, 2016, but the PP OPO tax return has not been submitted to the Tax Authority, provisions of the former Rulebook (“Official Gazette RS.” no. 77/2013) are applied.

If necessary to change already submitted tax return, the amended tax return is submitted on the form the original one was submitted on (form foreseen in the previous Rulebook from “Official Gazette RS.” no. 77/2013).

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