The Tax Administration, which is under the jurisdiction of the Ministry of Finance, is authorized to control the regularity of the completeness and calculation of public revenues through the activity of the business entities, which perform their activities within the territory of the Republic of Serbia. The Ministry is the body which adopts annual control plans realized by competent local tax administrations.
The explanation we will talk about in this text is primarily related to bringing this topic closer to the owners and managers of the alleged inactive companies who believe that they have the grounds to submit a statement of inactivity instead of financial statements (Inactivity of business entities).
oint venture is one of the most common ways for market players to cooperate. Joint venture is a contractual cooperation between two or more market players aimed at realizing a specific joint venture by the contracting parties jointly investing in the venture, sharing risks, making decisions.
The reduction in the PDI contribution rate from 25,5% to 25% that entered into force on January 1, 2022 resulted in the reduction of a liability which is paid on this ground at the moment of payment of different types of contracted compensations to natural persons, for which the obligation to pay PDI contributions is prescribed (service contract, copyright contract, secondary employment agreement, contract specifying the rights and obligations of the general manager...).