The Tax Administration of the Republic of Serbia, based on available data on payments from abroad and comparing these data with submitted tax returns on calculated and paid tax by self-taxation and related contributions to earnings / other income by a individual as a taxpayer, determined a high rate of non-compliance of tax regulations and identified those individuals.

Non-compliance with tax regulations primarily means that individuals who earned certain income from non-resident payers did not report those income to the Tax Administration, i.e. they did not submit tax returns and calculate the corresponding taxes and contributions by self-taxation.

Through a statement, the Tax Administration of the Republic of Serbia called all incdividuals who failed to submit tax returns, and before taking any action of omission, i.e. before initiating tax control or filing a request to initiate misdemeanor proceedings, voluntary report, i.e. to calculate taxes and contributions with the corresponding interest and settle their legal obligations, in order to avoid misdemeanor liability, all in accordance with Article 182 of the Tax Procedure and Tax Administration Law.

When a resident individual based on work performed on the territory of the Republic of Serbia earns income from a non-resident payer, who by law is not obliged to calculate and pay deductible contributions, there is an obligation of that individual to calculate and pay the corresponding taxes and contributions (depending on the type of income), as well as to file a tax return on the PP OPO Form.

The tax return PP-OPO is submitted within 30 days from the day of income realization, and the payment of the tax and related contributions is made no later than the expiration of the deadline for submitting the tax return.

If a taxpayer - resident of the Republic earns income in another state, on which tax has been paid in that state, in accordance with the Personal Income Tax Law, tax credit is granted in the amount of income tax paid in that state for that individual.

The tax credit may not exceed the amount that would be obtained by applying the provisions of this law to income earned in another state.

In order for a taxpayer to exercise the right to a tax credit, it is necessary to have a certificate of paid tax in another state, issued by the competent tax authority of that state.