Serbia Tax Agency Clarifies Procedures for 2023 Individual Income Tax Filing, Payment, Pre-Filled Returns

The Serbian Tax Administration March 29 clarified the procedures for the annual filing and payment of 2023 individual income tax. The clarification includes that: 1) 2023 taxes must be calculated and paid based on the self-taxation system; 2) the Tax Agency will upload pre-filled returns to the ePorezi portal, and taxpayers can make any corrections prior to electronically signing and submitting them by the May 15 deadline; 3) taxpayers who don’t make corrections or additions to the pre-filled tax returns must electronically sign and submit them on the same portal; 4) taxpayers must file a return if their 2023 income ...