A DECREE ON THE PROCEDURE AND MANNER OF DEFERRAL OF PAYMENT OF DUE TAXES AND CONTRIBUTION WAS ADOPTED IN ORDER TO MITIGATE THE ECONOMIC CONSEQUENCES CAUSED BY COVID-19 DISEASE

The Government of the Republic of Serbia is at the session on December 24, 2020, adopted the Decree on the procedure and manner of deferral of payment of due taxes and contributions in order to mitigate the economic consequences caused by the disease COVID-19.

The legal basis for the adoption of the Decree is contained in the provision of Article 73, paragraph 10 of the Law on Tax Procedure and Tax Administration, which stipulates that exceptionally, in order to mitigate the economic consequences caused by a pandemic, force majeure or other extraordinary event occurring during a calendar year, approves the deferral of payment of due tax, ie overdue tax liabilities in the manner and under the conditions determined by the Government

Article 1

This Decree regulates in more detail the procedure and manner of deferral of payment of due taxes and contributions for compulsory social insurance whose maturity is postponed in accordance with the Decree on fiscal benefits and direct benefits to economic entities in the private sector and financial assistance to citizens in order to mitigate economic consequences due to COVID-19 disease and the Government Conclusion.

Article 2

Business entities from Article 4-7 of Decree, ie from point. 1-4 of Conclusion, those who opted for deferment of maturity for payment of taxes and contributions defer payment of these tax liabilities in a maximum of 24 equal monthly installments without interest for the duration of deferral of payment and the same is recorded in tax accounting without special implementation of deferred payment procedure. :

 for taxes and contributions on salaries and wage compensations, as well as for taxes and contributions on personal earnings of entrepreneurs and farmers, in the amount of unpaid obligation whose due date is deferred in accordance with the Decree, ie the Conclusion;

 for advance payments of corporate income tax in the amount of advance tax on corporate income whose maturity is deferred in accordance with the Decree, up to the amount of unpaid tax liability calculated in the final corporate income tax return for 2020, ie for taxpayers with a business year different from the calendar year, in the final tax return for the tax period that begins or ends in 2020;

 for advance payments of tax on income from self-employment for entrepreneurs and entrepreneurs-farmers who have decided to pay personal wages and entrepreneurs of other persons, in the amount of advance payments of tax on income from self-employment whose maturity is deferred in accordance with the Decree, ie Conclusion, and up to the amount of unpaid tax liability calculated in the final tax return for 2020;

 for advance payments of taxes and contributions on income from self-employment for entrepreneurs and entrepreneurs farmers who have not decided to pay personal wages, in the amount of advance payments of taxes and contributions on income from self-employment whose maturity is deferred in accordance with the Decree, ie Conclusion, and up to the amount of the unpaid liability on the basis of taxes and contributions, which was calculated in the final tax return for 2020.

The total amount of due tax liabilities for which payment is deferred in a maximum of 24 equal monthly installments is the sum of liabilities based on taxes and contributions on salaries and wage compensations, as well as taxes and contributions on personal earnings of entrepreneurs and farmers, ie the sum of advance payments of corporate income tax. persons, ie the sum of advance payments of income from self-employment for entrepreneurs and entrepreneurs-farmers who have decided to pay personal wages and entrepreneurs of other persons, ie the sum of advance payments of taxes and contributions to income from self-employment for entrepreneurs and entrepreneurs-farmers who have not opted for payment of personal earnings.

Business entities from paragraphs 1 and 2 of this Article realize the postpone the payment of taxes and contributions in monthly installments without conducting a special procedure.

Article 3

Lump-sum entrepreneurs from Article 8 of the Decree, ie from item 1, 3 and 4 of the Conclusion, who opted for deferral of maturity for payment of obligations based on advance payments of taxes and contributions to income from self-employment, payment of these taxes is deferred in 24 equal monthly installments without interest, during the deferral. and the same is recorded in the tax accounting without special implementation of the procedure of deferral of payment, in the amount of the unpaid obligation whose due date is deferred.

The total amount of due tax liabilities for which payment is deferred in 24 equal monthly installments is the sum of liabilities based on taxes and contributions to income from self-employment referred to in paragraph 1 of this Article.

Business entities referred to in paragraph 1 of this Article shall postpone the payment of taxes and contributions in monthly installments without conducting a special procedure.

Business entities referred to in paragraph 1 of this Article that have decided to postpone the maturity for the payment of taxes and contributions on salaries and wages of their employees, shall be deferred the payment of those obligations in accordance with Article 2 of this Decree.

Article 4 

The total amount of due liabilities based on taxes and contributions on salaries, wage compensations and personal earnings referred to in Article 2, paragraph 1, indent one and Article 3, paragraph 4 of this Decree, shall be deferred in a maximum of 24 equal monthly installments, without interest payment, for the duration of the deferral of payment of these obligations, so that the first installment is due on February 10, 2021 and each subsequent installment is due on the same date in the following months.

The monthly installment referred to in paragraph 1 of this Article may not be less than RSD 1,000.

The total amount of due liabilities based on advance payments of corporate income tax referred to in Article 2, paragraph 1, indent two of this Decree, is deferred in a maximum of 24 equal monthly installments without interest for the duration of deferred payment of those liabilities, so that the first installment matures 10. in the following month in relation to the month in which the final corporate income tax return for 2020 was submitted, ie for the tax period starting in 2020, and each subsequent installment is due on the same date in the following months.

Notwithstanding paragraph 3 of this Article, for taxpayers with a business year other than the calendar year who submitted the final tax return by January 31, 2021, and whose tax period ends in 2020, the first installment is due on February 10, 2021, and each subsequent installment is due on the same date in the following months.

Monthly installment from st. 3 and 4 of this Article may not be less than RSD 2,000.

The total amount of due liabilities based on advance payments of taxes and contributions to income from self-employment referred to in Article 2, paragraph 1, indents three and four of this Decree, is deferred in a maximum of 24 equal monthly installments without interest for the duration of deferred payment of those liabilities. the first installment is due on the 10th of the following month in relation to the month in which the final tax return of income tax for self-employment for 2020 was submitted, and each subsequent installment is due on the same date in the following months.

The monthly installment referred to in paragraph 6 of this Article may not be less than RSD 1,000.

The total amount of due obligations on the basis of advance payments of taxes and contributions to income from self-employment referred to in Article 3 of this Regulation shall be deferred in 24 equal monthly installments, without interest, during the deferral of payment of those obligations, so that the first installment is due on February 10 2021, and each subsequent installment is due on the same date in the following months.

Article 5

Business entity referred to in Article 2 and 3 of this Decree may even before the expiration of the period referred to in Article 4, paragraphs 1, 3, 4, 6 and 8 of this Decree, to pay in full the due tax and contributions that are subject to deferred payment.

Contributions whose deferral of payment has been deferred in accordance with this Decree shall be deemed to have been paid for the purpose of exercising rights under pension and disability insurance, health insurance, exercising rights in case of unemployment and exercising the right to financial support for families with children. purposes.

An economic entity referred to in Article 2 of this Decree that fails to file the final corporate income tax return for 2020, ie for the tax period that begins or ends in 2020, or the final income tax return. activities for 2020, may not exercise the right to defer the payment of corporate income tax and taxes and contributions on income from self-employment, in accordance with this Decree.

Business entity referred to in Article 2 and 3 of this Decree, which, in the period of deferral of payment does not settle the installment within the deadlines referred to in Article 4 of this Decree, loses the right to defer payment of obligations based on taxes and contributions subject to deferral in accordance with this Decree without special tax procedure. and the same is recorded in tax accounting and matures on the day of loss of the right to defer payment.

The competent tax authority shall conduct the procedure of regular and forced collection over the remaining unpaid amount in terms of paragraph 4 of this Article, in accordance with the provisions of the law governing the tax procedure and tax administration.

Article 6

The unpaid amount of the obligation which was the subject of deferral of payment of the legal entity which ceases to exist in the status change, and has only one legal successor, shall be taken over by the legal successor and shall continue to pay the unpaid amount of the obligation which was subject to deferral of payment.

If there are several legal successors in the status change of a legal entity that ceases to exist, the unpaid amount of the obligation that was the subject of deferral of payment must be paid by the legal entity that ceases to exist, before deletion from the register of business entities kept by the Business Registers Agency. 

If the legal entity in the status change does not cease to exist, that legal entity reserves the right to defer payment of the obligation determined by this Decree and continues to pay the unpaid amount of the obligation that was the subject of deferral of payment, in accordance with this Decree.

The unpaid amount of the obligation which was the subject of deferral of payment of the legal entity according to which the bankruptcy procedure was initiated, shall be reported and collected in accordance with the law governing bankruptcy.

In the case of compulsory liquidation of a legal entity, the unpaid amount of the obligation that was the subject of the postponement shall be considered due on the day of initiating the compulsory liquidation procedure in accordance with the law governing companies.

In case of liquidation of a legal entity, the unpaid amount of the obligation that was the subject of deferral of payment, that legal entity is obliged to pay until the end of the liquidation procedure.

Change of organizational or ownership form or change of legal form of economic entity from Article 2, paragraph 1, indent two of this Decree or continuation of activity of economic entity from Article 2, paragraph 1, indents three and four and Article 3 of this Decree in the form of a company does not affect the fulfillment of the obligation which is the subject of deferred payment.

In everything else that is not regulated by this decree, the provisions of the law which regulates the tax procedure and tax administration shall apply.

Article 7

This Decree shall enter into force on the eighth day from the day of its publication in the "Official Gazette of the Republic of Serbia".

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