In business, one of the very frequent questions is the question of the tax obligations of the director or legal representative, how it is stated in the Business Registers Agency. All the director's tax obligations stem from how his employment-legal status in the company is regulated. The possibilities are as follows...
Self-taxation of freelancers in Serbia is regulated by amendments to the Individual Income Tax Law, as well as by Article 28 of the Law on Mandatory Social Security Insurance Contributions
Loans for liquidity, i.e. a liquidity loan agreementis an obligation which applies to two natural persons, to a natural person and a legal entity, but not to an entrepreneur. The question is why?
Capital gains tax is an integral part of individual income tax. In preceding articles we discussed the range of tax reforms which have been implemented in the recent years, and it was precisely the Individual Income Tax Law that has undergone the most changes...
Starting from July 1, 2023, the new (long-awaited) Rulebook on electronic invoicing comes into force.
Sometime in the second half of 2020, the Tax Administration of the Republic of Serbia disclosed to the public the high percentage of non-compliance with the tax regulations, based on the available data on payments from foreign sources...
The motive for such a serious topic is the large number of clients whom we encounter in our line of work, and who come to us with a range of problems: misunderstandings with the accountant about business problems and their solutions...
Obtaining the work permit is a basic requirement for a non-resident, in order for them to establish an employment relationship. According to the Labour Law, two types of contracts can be concluded with the company director...
When speaking about the liabilities of the founder, a member of a company, we need to keep in mind the provisions of the Individual Income Tax Law, the Law on Mandatory Social Insurance, as well as the Act on Pension and Disability Insurance...
The Property Tax Law stipulates that tax liability for a gift arises: - on the day of the conclusion of the Gift Agreement - on the day of the notarization of the statement or the conclusion of a different act
