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Due to the crisis caused by the coronavirus pandemic, the Government of the Republic of Serbia is considering the possibility of postponing past due tax debts and tax liabilities.
Source: B92
Photo: Depositphotos, AndreyPopov
This conclusion is derived from the working version of the Draft Law of Reforms to the Tax Procedure and Tax Administration Law, published on the website of the Ministry of Finance.
It states:
“Exceptionally, in order to mitigate the economic consequences caused by a pandemic, force majeure or other extraordinary event that occurred during a calendar year, the postponement of the payment of the tax owed is approved, that is, tax liabilities due in the form and in the conditions determined by the Government “.
Photo: Printskrin, Ministry of Finance
In addition, changes are foreseen in article 173 bis, which refers to tax fraud related to value added tax. The new version of this article should say:
“Whoever, with the intention that he or another person, in the previous 12 months makes the right to an unfounded refund of the value added tax or tax credit in case of value added tax, submits one or more value added tax returns of false content, and the amount of refund or tax The loan exceeds one million dinars, will be punished with a custodial sentence of one to five years and a fine.
Who, with the intention that he or another person, in the last 12 months totally or partially avoids the payment of the value added tax, does not file one or more value added tax returns, files one or more value tax returns false content added or that the same intention otherwise avoids the payment of the value added tax, and the amount of the tax avoided exceeds one million dinars, will be punished with a custodial sentence of one to five years and a fine.
If the amount of the value added tax in para. 1 and 2 of this article exceed five million dinars, the author will be punished with a custodial sentence of two to eight years and a fine.
If the amount of the value added tax in para. 1 and 2 of this article exceed fifteen million dinars, the author will be punished with imprisonment of three to ten years and a fine.
To a natural person, businessman and responsible person in a legal entity: a taxpayer for an offense under para. 1 to 4 of this article, a security measure will also be imposed that prohibits the performance of vocations, activities and duties from one to five years. “
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