Tax Administration of the Republic of Serbia issued a very important notice for taxpayers. Entrepreneurs that pay income tax from their individual activity as flat rate amount on real income, starting from 01 January 2016 will perform determination and payment of tax obligations as per unique identification - TIN. So far, portion was paid according to TIN, and another portion per personal ID of the taxpayer, and this will no longer be the case.
Entrepreneurs will calculate the payment reference number based on TIN, municipality code and control number, using the model 97.
Detailed information, as well as the method of payment reference number calculation, may be found on the Republic of Serbia Tax Administration web site.
Special taxpayer categories, with no obligation to receive TIN, will not be subject to these amendments. They include clergy, independent artists, foreign pensioners, citizens employed abroad, farmers and natural persons.
Živojin on 30.05.2016 09:47
A kada će se gospoda iz poreske udostojiti da paušalcima konačno izdaju poreska rešenja. Danas je evo kraj maja 2016. godine, a mi nismo dobili rešenja ni za januar 2015. Plašim se da je na delu jedna velika podmetačina i da kada konačno dobijemo rešenja, ona će biti sa znatno uvećanim iznosima koja moramo da namirimo u roku od 15 dana. Naravno da niko od paušalaca to neće moći da uradi, pa će onda da krene hajka sa uterivačima i rasprodaja alata i opreme i objekata malih zanatlija. Sve više sam ubeđen u to da je država krenula u konačni obračun sa malim zanatlijama da bi ih za račun velikih kompanija jednom za svagda ugasila. O državo najgora maćeho.
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