Under the provisions of the Ordinance on the procedure, manner, deadlines, content and outline of the Form whereby a taxpayer registers the commercial space and premises where he/she warehouses or stores goods, including the space and premises where they conduct business operations and Article 25 of the Law on Tax Procedure and Tax Administration, the registration of commercial premises and space is carried...
In previous articles we discussed the complexity of the Individual Income Tax Law, as well as the scope and types of income that are subject to its application. The income from self-employment is regarded as highly significant. The tax legislation of Serbia addressed the matter of engaging in self-employment through the possibility for entrepreneurs to opt for lump-sum taxation method or real income taxation method
The Individual Income Tax is regulated by the Individual Income Tax Law in the tax system in Serbia. This law determines the taxation method and procedure for the natural persons who generate income. It is obvious that this form of taxation is one of the most complex to understand, not only for the non-residents, but for the residents of Serbia, as well.
