How to Be Certain About an Amount of Tax You Are Due to Pay in Serbia

Procedure for getting the Ministry of Finance’s expert opinion

The taxpayer has the right to free information from the Tax Administration about the tax regulations that give rise to his tax liability, as well as basic legal assistance if he is illiterate, to enable him to report and pay tax, calculate and pay secondary tax duties in accordance with the regulations.

However, according to the Law on Republic Administrative Fees and the Tariff of Republic Administrative Fees, it is prescribed to pay a fee of 1,660 dinars for a request for interpretation, explanation, or opinion on the application of Republic regulations to a natural person, as well as a fee of 1,660 dinars for a request to provide an interpretation, explanation, or opinion on the application of republican regulations to a legal entity.

If an untaxed or inadequately taxed request or submission, i.e. another document, arrives by post, the responsible person of the authority responsible for deciding on the request, i.e. the submission, will call the obligee with a written warning to pay the prescribed fee and the warning fee within ten days of receipt of the warning and warn him of the consequences of failing to pay the fee.

The charge for the reminder, which invites the taxpayer to pay the fee, is 290.00 dinars. The fee is deposited into the designated public revenue payment account.

The account number is: 840-742221843-57, model 97, call to the number: control number + code (example: municipality of Savski venac 50-016), republic administrative fee payment. The monies will be used to supplement the Republic of Serbia’s budget.

To seek an expert opinion from the Ministry of Finance, send a written request to the address below.

  • The Finance Ministry, Kneza Milosa 20, 11000 Belgrade

Along with the request, a photocopy of the payment slip is required as verification of the paid administrative charge.

  1. You can view all clarifications and opinions of the Serbian Ministry of Finance HERE

For more information on this or any other legal, tax, or business topic, feel free to write to us at [email protected] at any time or call us at phone number +381113281914 every working day from 08:30 to 16:30.

Information contained in this alert is for the general education and knowledge of our readers. It is not designed to be, and should not be used as, the sole source of information when analyzing and resolving a legal problem, and it should not be substituted for legal advice, which relies on a specific factual analysis. Moreover, the laws of each jurisdiction are different and are constantly changing. This information is not intended to create, and receipt of it does not constitute an attorney-client relationship. If you have specific questions regarding a particular fact situation, we urge you to consult the authors of this publication, your AK STATT representative, or other competent legal counsel.


Source: MiF


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