The Business Register Agency (APR) has set new deadlines for the filing of financial reports in line with the Law on Accountancy. The deadline for the filing of a regular annual financial report is now August 4 instead of June 30.
The deadline for the filing of consolidated annual financial reports is September 3 instead of July 31.
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The deadline for the filing of extraordinary financial reports is June 5, under the condition that the deadline for the filing of those reports expired during the state of emergency.
The deadline for the filing of regular annual financial reports by legal entities, whose business year differs from the calendar year, is August 4, under the condition that the deadline for the filing of those reports expired during the state of emergency or that it expires by May 31.
“In line with the decree on determining the deadlines in administrative procedures during the state of emergency, the deadline for the given activity resumes on the date immediately following the date of the revocation of the state of emergency,” the Business Registers agency says.
The publication of the registrar’s decision, which was made during the state of emergency, is considered completed 15 days after the termination of the state of emergency, so the deadline for filing an appeal begins on the first following day.
(Blic, 12.05.2020)
https://www.blic.rs/biznis/novi-rokovi-u-apr-slanje-finansijskih-izvestaja-do-4-avgusta/l9cwl25
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