All citizens who had income in excess of 2,375,136 dinars (197,928 dinars monthly) in 2017 are obligated to submit a tax return, in paper or electronic form, to the Tax Administration by 15th May.
The said amount represents three average annual salaries per employee paid out last year, according to the data collated by the State Statistics Office. The average annual salary in 2017 amounted to 791,712 dinars.
According to the new classification, those citizens who earned more than three times over average annual salary in 2017 now have to submit a tax return whether these are resident citizens who have earned their income in Serbia and abroad, as well as non-residents who have generated their income in the Republic of Serbia.
Managers, directors and engineers are the three occupations that earn the most, according to the submitted tax returns, while 68.38% of them are submitted by men.
The first hundred of the wealthiest taxpayers reported annual income that ranged from 40 million to 220 million dinars.
According to the place of filing tax return, most of them come from Belgrade, a total of 15,111 taxpayers, followed by Novi Sad (3,950 taxpayers) and Kragujevac (1,312 taxpayers).
Out of the 100 largest reported revenues, 75% are generated on the territory covered by the Regional Tax Administration of Belgrade.
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