The very beginning of 2023 marked the beginning of the implementation of the Law on Amendments to the Law on Personal Income Tax (“Official Gazette of RS”, No. 138/2022), which was adopted in December of the previous year.
This Law changed the existing provisions, namely in those parts that refer to the rate of contributions for mandatory pension and disability insurance, contributions for mandatory social insurance on the income from contracted compensation, the extension of the validity period for new employees’ benefits, as well as the extension of the application deadline on flat-rate taxation. In addition, the Law prescribed two new models of taxation of income from contracted fees for which tax is paid through self-taxation (freelance).
However, the most important change for taxpayers is the method of reporting and paying the annual personal income tax. Starting with the annual tax on incomes generated in 2022, the annual personal income tax will be reported and paid through self-taxation instead of by a decision of the Tax Administration.
More precisely, it is foreseen that firstly the Tax Administration will ex officio post a tax return on the Tax Administration portal based on available data from official records, no later than April 1st of the year following the year for which the annual personal income tax is determined.
As such, a tax return will practically represent a draft, the taxpayer is obliged to make any potential changes and additions to the tax return through the portal of the Tax Administration and after that to submit such a tax return exclusively electronically. Since there were no changes regarding the deadline for submitting the tax return and paying the annual tax, taxpayers are obliged to make both the submission and the payment by May 15th of the following year for the previous calendar year.
In the event that the taxpayer does not submit a tax return within the stipulated period, the Tax Administration will ex officio submit a tax return for that taxpayer in accordance with the available data, but such non-compliance will entail misdemeanor liability in accordance with the provisions of the Law on Tax Procedure and Tax Administration.
In 2023, the aforementioned change will apply to natural persons who generated income in 2022 in the amount greater than 3,719,376 dinars, since that amount represents a non-taxable amount above which the obligation to submit a tax return for the annual personal income tax arises in this year, both for the income of residents of the Republic of Serbia realized on the territory of the Republic and in another country, as well as for the income of non-residents realized on the territory of the Republic.
Although there is a short period of time left until the first application of this amendment to the Law in practice, there are still many open questions regarding the functioning of the procedure itself, such as the fulfillment of certain conditions on the taxpayers part that are necessary in order to be able to submit a tax return electronically (e.g. the existence of a Qualified electronic certificate, which is currently a necessary condition for the taxpayer to access the electronic services of the Tax Administration).
As the procedure itself is not clearly defined for now, and as the Tax Administration itself is still waiting for instructions from the Ministry of Finance, for the time being it is recommended that taxpayers keep abreast of changes in that field, i.e. contact their tax advisers in order to obtain relevant information within the legal deadlines and to be able to submit a tax return in a timely manner.
GODIŠNJI POREZ NA DOHODAK GRAĐANA NAKON USVOJENIH IZMENA I DOPUNA ZAKONA O POREZU NA DOHODAK GRAĐANA
Sam početak 2023. godine obeležio je početak primene Zakona o izmenama i dopunamaZakona o porezu na dohodak građana (“Sl. glasnik RS”, br. 138/2022) koji je usvojen u decembu prošle godine.
Ovim Zakonom je došlo do izmena postojećih odredbi i to u onim delovima koji se odnose nastopu doprinosa za obavezno penzijsko i invalidsko osiguranje, doprinose za obavezno socijalno osiguranje na prihode od ugovorene naknade, produžetak roka važenja olakšica za novozaposlene, kao i produžetak roka za prijavu na paušalno oporezivanje. Dodatno, predviđena su i dva nova modela oporezivanja prihoda od ugovorenih naknada za koje se porez plaća samooporezivanjem (freelance).
Ipak, kao najbitnija promena za poreske obveznike se javlja način prijavljivanja i plaćanja godišnjeg poreza na dohodak građana. Počev od godišnjeg poreza na prihode koji su ostvareni u 2022. godini, godišnji porez na dohodak građana će se prijavljivati i plaćati samooporezivanjem umesto po rešenju Poreske uprave.
Tačnije, predviđeno je da će prvo Poreska uprava, najkasnije do 1. aprila godine koja sledi godini za koju se utvrđuje godišnji porez na dohodak građana, po službenoj dužnosti postaviti prijavu na portal Poreske uprave i to na osnovu raspoloživih podataka iz službenih evidencija.
Kako će takva prijava praktično predstavljati nacrt, poreski obveznik je dužan da izvrši eventualne izmene i dopune poreske prijave preko portala Poreske uprave i da nakon toga podnese takvu poresku prijavu isključivo elektronskim putem. Kako nije dolazilo do izmena u pogledu roka za podnošenje poreske prijave i plaćanja godišnjeg poreza, poreski obveznici su dužni da kako podnošenje, tako i plaćanje izvrše do 15. maja naredne godine za prethodnu kalendarsku godinu.
U slučaju da poreski obveznik ne podnese poresku prijavu u predviđenom roku, Poreska uprava će po službenoj dužnosti podneti poresku prijavu za tog poreskog obveznika u skladu sa dostupnim podacima, ali će takvo nepostupanje za sobom povući i prekršajnu odgovornostporeskog obveznika u skladu sa odredbama Zakona o poreskom postupku i poreskoj administraciji.
U 2023. godini navedena izmena će se odnositi na fizička lica koja su ostvarila dohodak u 2022. godini u iznosu većem od 3.719.376 dinara budući da taj iznos predstavlja neoporezivi iznos iznad kog u ovoj godini nastaje obaveza podnošenja prijave za godišnji porez na dohodak građana i to kako za dohodak rezidenata Republike Srbije ostvaren na teritoriji Republike i u drugoj državi, tako i za dohodak nerezidenata ostvaren na teritoriji Republike.
Iako je preostao kratak vremenski period do prve primene ove izmene Zakona u praksi, još uvek su otvorena brojna pitanja povodom načina funkcionisanja same procedure, poput ispunjenja određenih uslova na strani poreskih obveznika koji su neophodni da bi uopšte mogli da podnesu prijavu elektronskim putem (npr. postojanje Kvalifikovanog elektronskog sertifikata koji je trenutno neophodan uslov kako bi poreski obveznik pristupio elektronskim servisima Poreske uprave).
Kako za sada sama procedura nije jasno definisana, te kako i sama Poreska uprava još uvek čeka uputstva Ministarstva finansija, za sada se preporučuje obveznicima da budu u toku sa izmenama na tom polju, odnosno da se obrate svojim poreskim savetnicima kako bi u okviru zakonskih rokova dobili relevantne informacije i bili u mogućnosti da blagovremeno podnesu prijavu.