Taxation News – 8th Issue (December 2015)

Taxation News – 8th Issue (December 2015)


  • Amendments to the Code of Tax Procedure (C.T.P.) regarding:
    A. Transfer Pricing penalties
    B. Penalties for the inaccurate filing / non-filing of a tax return
    C. Penalties on V.A.T. infringements
    D. Penalties on infringements regarding withholding taxes


  • Amendments and new provisions to the Tax Legislation regarding:
    A. The regulation of 100 instalments (‘doses’)
    B. The V.A.T. imposition on educational services
    C. The non-recovered income from the lease of real estate property


  • The tax treatment of the capital gain of immovable property


  • The answer on how the new government is going to deliver on election promises


  • Applicable tax to the distributed dividends starting with 1 January 2016


  • The Serbian parliament has adopted the amendments of the Value Added Tax Law whereas their provisions will be coming into effect successively by 1 January, 2017 while Serbian Ministry of Finance has issued an Opinion regarding the V.A.T. status of return of the unsold merchandise


  • V.A.T. – deduction of input value

Download: Rokas Taxation Newsflash – December.pdf

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