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Tax and Customs Returns Deadlines and Enforcement Deadlines Unaffected by the State of Emergency

Tax and Customs Returns Deadlines and Enforcement Deadlines Unaffected by the State of Emergency

Serbia
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The Regulation on deadlines in administrative proceedings has been amended today to exclude all deadlines in the tax and customs procedure save for deadlines for appeals.

Three days after the Regulation on deadlines in administrative proceedings stalled the deadlines in the period starting from 15 March 2020 until the revocation of the state of emergency, the Regulation has been amended today to exclude all deadlines in the tax and customs procedure save for deadlines for appeals.

As of today, except in cases when deadlines and receipt of documents issued by tax and customs authorities are relevant for lodging appeals, the stall will not apply to other deadlines, most notably to the deadlines for filing the respective returns, deadlines for objections in tax and customs controls and deadlines for enforcement of tax and customs debts determined by first-degree decisions. The same applies to procedures in tax and customs matters initiated upon request of the applicant.

By JPM Jankovic Popovic Mitic

JPM Jankovic Popovic Mitic at a Glance

JPM Jankovic Popovic Mitic is the leading law firm in Serbia, providing full service in Serbia and SEE region. Since 1991, we have been serving national and international clients from various industries in establishing, building and maintaining their business presence in Serbia and SEE. Our expertise, commitment, experience and the highest standard practice has been proven and recognized on the market. Our track record comprises numerous successfully completed landmark transactions in a developing and transitional economy. We are committed to finding solutions and providing flexibility of choice to our clients.

JPM is the founding member of Top-tier Legal Adriatic (TLA) a Vienna-based alliance of leading law firms operating in the Adriatic region. It is an association of independent business law firms with an excellent reputation obtained both locally and internationally, providing a full range of legal services to foreign and domestic clients hailing from various industries.

Firm's website: http://jpm.rs/

TLA website: http://toptierlegal.org/