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Tax Alert, July 2020
Rulebook on Preventive Measures for Safe and Healthy Work to Prevent the Occurrence and Spread of the Infectious Disease Pandemic
The Ministry of labour of the Republic of Serbia issued the Rulebook on preventive measures for safe and healthy work to prevent the occurrence and spread of the infectious disease pandemic (hereinafter: the "Rulebook"), which enters into force on 11th July 2020. The Rulebook introduces new obligations for employers, employees and applies to all workplaces (except field work and work from home).
As per the Rulebook, employers should adopt a plan for the implementation of measures to prevent the occurrence and spread of an infectious disease pandemic (hereinafter: the "Plan") no later than 10 August 2020. The Plan represents an integral part of the Risk Assessment Act (which should be adopted in accordance with the law and regulations in the field of safety and health at work).
The Plan should include:
1) preventive measures and activities to prevent the occurrence and spread of the infectious disease pandemic;
2) appointing responsible party for implementing and controlling preventive measures and activities;
3) measures and activities for action in case of occurrence and spread of the infectious disease.
In this context, the recommendation to all employers is to contact their health and safety personnel at work as soon as possible for the purpose of timely and proper implementation of the Rulebook.
Environmental Impact Assessment Decree
Also Environmental Impact Assessment Decree was adopted on 7 December 2019. The application of a Decree started on the day of its adoption.
The Decree stipulates that the payment of the eco-tax has become obligatory for all legal entities and entrepreneurs.
The amount of the eco-tax is determined on the basis of two parameters: the classification of the activity of the legal entity/enterprise and the classification of the enterprise itself (as large, medium, small or micro).
The application is submitted by filling out the form no later than 31 July 2020 in the local government unit where your company operates. Based on the completed and signed form, the appropriate local self-government unit will make a decision based on which it is necessary to pay the tax.
Please note that the stated deadline for submitting the completed and signed form (July 31, 2020) applies to both 2019 and 2020, so it is necessary to submit two applications: one for 2019 and the other for 2020.
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