Taxpayers (whether private or legal entities) are obligated to submit information on all storage and business premises in which they carry out their business activities to the Tax Administration and to report any potential changes to the submitted information beginning with 27th August, 2018.
As specified in the press release from the Serbian Tax Administration, this is one of the new stipulations in the Law on Tax Procedure and Tax Administration, namely Article 25, under which all taxpayers are obligated to submit the information and potential changes to the submitted information about business premises they use for storage of business-related goods and all business-related premises in which they carry out their registered activity to the Tax Administration.
They can do so exclusively electronically through the e-TAXES (e-POREZI) web portal.
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Taxpayers are also under obligation to regularly notify the Tax Administration of all potential changes to the submitted information, before they start using the premises in which they store goods or the premises in which they carry out their registered business activities – the new regulation states.
“Failure to comply with Article 25 of the Law on Tax Procedure and Tax Administration, that is, failure to register the sales and the storage premises with the Tax Administration, is a criminal act of unauthorized storage of goods, and the goods found in non-registered premises shall be confiscated”, the regulation states.
Furthermore, it states that a taxpayer is subject to criminal charges if they fail to comply with Article 25 of the Law on Tax Procedure and Tax Administration.
(Nova Ekonomija, 26.08.2018)
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