On April 19, 2018, the Serbian parliament passed the Law on Amendments to the Law on Tax Procedures and Tax Administration. The law was published in the Official Gazette of the Republic of Serbia No. 30 of April 20, 2018.
The submission of a tax return for property tax assessment shall be conducted electronically starting as of 1 January 2019. Tax returns for property tax on sale of real-estate property can be filed by a taxpayer either by e-mail or in hard copy – either directly or by post and through an authorized representative, as well as through a public notary.
The Law introduces the possibility for extension of payment for the first 12 months (grace period) in case of approval of the right to deferred payment of tax liability. The Law on Amendments to Law on Amendments to the Law on Tax Procedure and Tax Administration entered into force on 28 April 2018.
