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Every year, citizens of Serbia, in addition to real estate tax, also pay tax on vehicles, boats, weapons, personal income tax, apartment rental tax …
The terms are different, as well as the amount of the obligations, and sanctions are prescribed, as well as offenses and criminal charges for delay or evasion of payment.
The property tax is a story, and the union, which the owners pay in case of tax evasion, is quite another.
Property tax
Decisions on property taxes usually arrive at the addresses of apartment and house owners a few months late, that is, they are received by taxpayers for the current year only in March, April or May. However, the same deadlines apply to everyone, so they must settle their obligation according to the values of last year’s solution, and when a new one arrives, they will be able to compare and see if they must pay a certain amount or have already paid. in excess of the required amount. to reduce the next war.
The property tax is paid quarterly, within 45 days from the day of the beginning of the quarter, so that the installments are due around the 15th of the month: February, May, August and November.
For each day of delay in the payment of property tax, the taxpayer pays default interest, which currently amounts to 9.25 percent per year.
For example, if a taxpayer pays around 4,000 dinars a quarter for a 70-square-meter apartment in Belgrade, that means that three months late in payment will cost around 100 dinars.
A fine of 5,000 dinars is foreseen for evading the payment of the property tax.
Otherwise, taxpayers who want to can pay the full amount of the annual tax at one time, for example, at the beginning of the year, and in that case they do not have to take into account the quarterly installments later.
Landlords and tenants
In Serbia, more than half a million buildings are rented every day. According to rough estimates, only about 1% of this figure pays income tax on the issue. According to the Citizen Tax Law, after entering into a lease, a person who rents a certain property is obliged to inform the Tax Administration of the beginning of the realization of income from the issuance of a property.
The income tax for renting an apartment is 20% of the annual rent. This tax is paid quarterly, according to the tax decision.
Property owners can pay a fine of 5,000 to 150,000 dinars for non-payment of taxes, and if the amount of taxes evaded exceeds the amount of 150,000 dinars, they are also threatened with prison sentences. On the other hand, the fines for tenants range from 20,000 to 50,000 dinars.
In addition to the tax violation penalty, the owner must pay the full amount of the evaded tax.
Income tax
Annual personal income tax payers are all individuals who earned more than 2.7 million dinars or about 22,881 euros in 2019. Taxpayers are also non-residents, due to income earned in the Republic of Serbia.
That is, they earned about 1,906 euros per month.
At the same time, the law provided penalties for various reasons, whether you do not report the tax, report it in a false amount, or make a mistake in the report. Practically, as it is said, a natural person who is not a businessman will be fined from 15,000 to 150,000 dinars in the event that he does not present the application to the Tax Administration or does not present it within the legal term. Those who file a tax return can expect such a penalty, but do not sign it or enter incorrect information on the return.
Also, anyone who totally or partially avoids paying taxes or gives false information about earnings, in addition to a fine, can expect a prison sentence of up to three years. The condition is that the amount of taxes you have to pay exceeds 150,000 dinars. The penalty is even higher if you avoid paying taxes above 1.5 million dinars. In that case, a prison sentence of one to five years and a fine in the aforementioned range are foreseen. And finally, for people who avoid paying taxes in excess of 7.5 million dinars, a prison sentence of one to eight years is foreseen.
Arms tax
With the law that regulates the legal possession of weapons, the state has significantly reduced the tax for citizens who have more than one pistol or other type of barrel.
Since last year, they have been taxed 18,280 dinars for a gun, for which they have a license, while each subsequent piece of registered firearm costs them 3,670 dinars a year.
Practically, the owner of three pistols who is licensed to carry a weapon pays 25,000 dinars a year. This means that for a piece of weapon (which they can only carry) they will pay a carrying tax and for other weapons a possession tax.
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