Tax Alert, May 2019
Annual Tax Audit Plan for the year 2019
The Annual Tax Audit Plan for the year 2019 has been published on the Tax Administration website.
In accordance with the aforementioned annual plan, tax audits are going to be particularly directed towards following taxpayers:
· taxpayers with non-resident founders, their related party transactions, and taxpayers applying double tax treaties;
· taxpayers who participate in mergers, acquisitions and similar status changes and the influence of the transfer of assets and obligations in regards to the Value Added Tax and Corporate Income Tax treatment;
· taxpayers who perform the supply of oil derivatives and regularity of computation and payment of excise.
The Annual Tax Audit Plan for the year 2019 may be accessed via the following link (available only in Serbian).