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Taxation of the entrepreneur in Serbia - official opinion on some of the questions
Content in English
utorak, 04 decembar 2012 21:20
  1. Is the interest expenditure on the basis of a bank loan recognised as expenditure in the tax balance of the entrepreneur?
  2. Is the depreciation of the real estate leased by the entrepreneur within self-employment recognised as expenditure for the tax purposes of the taxpayer?
  3. Is the entrepreneur entitled to converting the means from the current account into foreign means of payment and transferring them to their foreign currency account?
  4. Is a contributor entitled to a refund of contributions from the base which exceeds the amount of the highest annual base?
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Invester's Calculator – income tax deduction for investments (Serbia)
Content in English
Napisao Ljubiša Lazarević   
utorak, 24 april 2012 00:00

Calculator for calculating the tax credit for investments in property, plant, equipment or biological agents is primarily intended for investors. The calculator provides an accurate, clear and systematic review of the income tax deduction for those who make investment in their own fixed assets, and for performing the main activity and the activities recorded in the memorandum of association.

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Salary Calculator (Serbia)
Content in English
Napisao Ljubiša Lazarević   
ponedeljak, 01 avgust 2011 00:00

Salary Calculator is published in English, in the Content in English Section.

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Lump sum taxation
Content in English
Napisao Ljubiša Lazarević   
sreda, 20 april 2011 10:10

This article was originally written in 2008, and it is still valid.

Lump sum taxation is a term prescribed by the Individual Income Tax Law, in the part regulating the sole trader's (the entrepreneur's) income tax.

The entrepreneur who, given the circumstances, is not able to keep business books (apart from the sales book) or for whom bookkeeping interferes with carying out the activity, is entitled to file a request to pay sole trader`s income tax on a lump sum income (hereinafter: lump sum taxation).

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