Instructions for applying the independence test

On 2. February 2020, the Ministry of Finance of the Republic of Serbian on the website of the Tax Administration, published the Instruction for the application of article 85 paragraph 1 item 17 of the Law on personal income tax in tax control  (independence test). This is an instruction on the basis of which tax inspectors will conduct the tax control process.

Instructions for applying the independence test:

Instructions for applying the independence test