Starting from the advance payment for January 2022 that falls due on February 17, 2022, the monthly base for the calculation of contributions for the entrepreneurs who pay taxable profit liabilities cannot be lower than the newly determined lowest contribution base of 38,880 dinars or higher that the newly determined highest contribution base of 441,140 dinars.
The current tax and legal environment for operating a business in Serbia, which still does not include a form of synthetic tax, but a modified schedular tax system, imposed on all income payers the obligation to issue a certificate of paid withholding tax and contributions to every natural person, who had their income (based on withheld taxes and contributions) calculated and payed out...
A person associated with a taxpayer shall be understood as a natural or legal person in whose relations with the taxpayer, there is a possibility of exercising control over or exerting considerable influence on business decisions...
