On 25 December 2020, the Decree of Serbia No.156 was published in the Official gazette providing guidance concerning the method for paying amounts of taxes deferred in response to coronavirus (COVID-19) pandemic. Accordingly, whole amount of deferred tax and contributions on and from salaries is divided into 24 equal monthly instalments, where instalment cannot be less than RSD 1,000.
The first installment is due for payment on 10 February 2021, and remaining are due on the 10th day of subsequent months. Taxpayers that do not submit final corporate income tax returns for 2020 are not allowed to defer their payments of the tax.
