The long-awaited reorganization of Serbian tax administration came into force on July, 1st. As a part of tax reform, reorganization of the tax administration entails new systematization and reduction of the number of branch offices from 78 to 37. The aim of the reorganization is to enable the Tax Administration to be more efficient.
As a result of the new reorganization, a number of branch offices were closed down and merged into one – as an example, newly established Filijala A Centar encompasses former branch offices Stari Grad, Rakovica, Savski Venac and Vracar, newly established Filijala A Novi Beograd encompasses former branch office Novi Beograd which was situated in the Novi Beograd Municipality Building and former branch office Novi Beograd which was situated in Tosin bunar, branch office Grocka was closed down, etc.Consequently, the territorial jurisdiction of the closed branch offices has changed.
Additionally, all activities of Tax Administration were divided into „basic“ („osnovne“) and „additional“ („izdvojene“), making changes in the jurisdiction of branch offices. Basic activities include activities related to the value added tax, excises, tax on profits of legal entities, contributions for compulsory social security, income tax on citizens, while additional activities include activities related to the tax on the transfer of absolute rights to immovable property, tax on the transfer of absolute rights to movable property, tax on the transfer of absolute rights to motor vehicles, tax on inheritance and a gift, tax on the use, holding and carrying of goods (tax on registered weapons), republic administrative fees and fees.
For more information on the jurisdiction of the tax administration and its organizational units in relation to the basic activities effective from 1st july 2019 – procedure for determining, controlling and collecting taxes and side tax benefits, see the following sheme (1).
For more information on the jurisdiction of the tax administration and its organizational units in relation to the additional activities effective from 1st july 2019 – procedure for collecting taxes and side benefits, see the following sheme (2).
For more information on the jurisdiction of the tax administration and its organizational units in relation to the additional activities effective from 1st july 2019 – procedure for controlling and determinating taxes and side tax benefits, see the following sheme (3).
For more information on the jurisdiction of the tax administration and its organizational units in relation to the tax accounting effective from 1st july 2019, see the following sheme (4).
NOTE: Since the mentioned reorganization entails physical moving of the case files from old to new premises, it may be expected that branch offices will be late with handling cases and passing decisions.
If you have any questions or need further information please contact Nataša Sarić, Associate at Živković Samardžić or any of your regular contacts at Živković Samardžić.