Tax bills not issued to lump sum tax payers for two years

The Tax Administration of Serbia hasn't issued the tax bills to entrepreneurs who pay lump sum taxes for two years. There are around 250,000 lump sum tax payers in Serbia and the revenue from their taxes exceeds half a billion euros.

None of the competent authorities has so far given a clear explanation as to why the tax bills were issued neither in 2015 nor from the beginning of 2016, and as we have found out from the lump sum tax payers who regularly visit the offices of the Tax Administration, the reasons given range from being distracted by last year's lawyer strike, caused by a drastic increase of precisely this type of tax, to not being able to physically process all the data. Another explanation given relates to waiting for the formation of a new government.

Last year, tax collectors justified their tardiness by saying that they waited for the amendments to certain secondary legislations to be adopted.

Those tax payers who wished to pay the sole trader's income tax in 2016 on a lump sum income and met all the prescribed criteria should have submitted their requests to the competent office by November 30, 2015.

This means that lump sum tax payers have two and a half months more to submit lump sum taxation forms for 2017, although they haven't received their tax bills since 2014.

Poreska uprava Srbije

Tax Administration of Serbia

lump sum tax payers

lump sum tax