Tax Administration

Republic of Serbia’s Tax Administration is a state administration unit that engages in determination, control and collection of public revenues.

The Tax Administration is responsible for:

registering taxpayers by allocating them a TIN and managing an integrated taxpayers’ register;
determining taxes in line with law;
performing tax control in line with law;
engaging in regular and enforced collection of taxes and fees;
detecting tax crime and their perpetrators and undertaking respective legal measures;
initiating and managing misdemeanor proceedings and related appeals procedures, and may decree fees and preventive measures for tax misdemeanors;
deciding on appeals contesting decisions issued in a tax procedure;
monitoring implementation of international treaties on avoidance of double taxation;
developing an integrated tax information system;
managing tax accounting;
planning and implementing training of its employees;
providing expert assistance to taxpayers in application of tax regulation, in line with the employee code of conduct in the Tax Administration;
securing transparency of its work;
engaging in other activities in line with law.