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FAQ

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What is the procedure for obtaining an expert opinion from the Ministry of Finance? How can I get a certificate in order to claim my rights stemming from a double-taxation treaty?

A taxpayer has the right to receive from the Tax Administration free information about tax legislation from which his or her tax liability stems. If a taxpayer is illiterate, he or she may receive basic legal assistance, which would enable him or her to report and pay tax, compute and pay tax related levies, in line with regulations.

However, request for opinion on application of republic legislation entails payment of a republic administrative fee of 750.00 dinars, in line with the Republic Administrative Fees Law and the Republic Administrative Fees Tariff.

If a person submits a request, petition or another document via mail (e-mail included), without having paid the fee or full amount of the fee, an officer with the authority responsible for deciding on the request or petition will send a written notice to the applicant, inviting him or her to pay the stipulated fee within ten days from the day when the notice was received and warning him or her against repercussions if they fail to comply.

The notice fee for warning the taxpayer to pay the application fee is 150.00 dinars. The fee should be paid to the specific public revenues account.

The account number is: 840-742221843-57, model 97, payment specification number: control number + code (e.g.: municipality Savski Venac 50-016), payment purpose – republic administrative fee. The recipient field should state “the Republic of Serbia budget”.

If you wish to obtain an expert opinion from the Ministry of Finance, you should send your application in writing to the following address:

Ministry of Finance
20 Kneza Milosa St.
11000 Belgrade

A photocopy of the payment slip, as evidence that the administrative fee was paid, should be filed along with the application.

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How can I get a certificate in order to claim my rights stemming from a double-taxation treaty?

Application form for issuance of the certificate should be sent to the following address: MINISTARSTVO FINANSIJA (Ministry of Finance), Fiscal System Department, Group for Comparative Tax Law and Avoidance of Double Taxation, 20 Kneza Milosa St., 11000 Belgrade.

The application should state: “I would like to be issued a residence certificate in order to claim the rights stemming from the Double Taxation Treaty with ---------------- (state the name of the country)”
The following documents should be filed together with the application:

for individuals:

1. Application – request;
2. Original of the Residence Registration, issued by the relevant police office (not older than six months);
3. Form (completed and signed) of the other state, and in absence of such form, the certificate will be issued on the Republic of Serbia’s form;
4. Original of payment receipt for the administrative fee;

for legal persons:

1. Application – requests;
2. Original or certified copy of the excerpt issued by the Court Registry or Business Registers Agency (Lawyers’ Chamber, Ministry of Sports etc.) – not older than six months;
3. Form (completed and signed) of the other state, and in absence of such form, the certificate will be issued on the Republic of Serbia’s form;
4. Original of payment receipt for the administrative fee;

 

RESIDENCE CERTIFICATE FEE:          

1. For individuals: 900.00 dinars (for each certificate)

2. For legal persons: 2,260.00 dinars (for each certificate)

Giro account: 840 - 742221843 - 57

Model:  97

Municipal number, which varies from one municipality to another (for instance, the number of Savski venac municipality is: 50-016), should be entered in the next box.

Payment purpose : Republic administrative fee

Payee: Republic of Serbia Budget

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What documents do I need to file along with application for customs consignment for a taxi vehicle?

This decision allows taxi drivers to import one vehicle for their activity, without having to pay the customs duty. The vehicle can be a used car, provided that (in line with article 4 of the Ordinance on Import of Motor Vehicle (Official Gazette of the Republic of Serbia, No. 106/05), it is produced in line with the EURO 3 standards. On this ground, the Minister of Finance issues a decision approving import of equipment that will be used for taxi driving, without the obligation to pay the related customs duty.

Taxi drivers who want to realize this right need to submit to the Ministry of Finance a written application stating precisely the brand, type, work capacity and the year when the vehicle was produced (the car can be new or used, in line with existing regulations concerning import of motor vehicles). Working capacity of the vehicle must be above 1600 cm³. The application must contain the full name, identity card number, address and landline or mobile phone number of the applicant. The applicant must sign the application in his own hand.

The following documents need to be submitted along with the application:
1. Certificate issued by the Business Registers Agency stating the date when the person started the taxi business (in order to qualify for import of a taxi vehicle without paying the customs duty, a taxi driver must be engaged in taxi business continuously for at least two years prior to the day when the application was submitted).
2. A photocopy of the identity card, driver’s license and taxi license (the applicant’s data need to be identical in every document).
3. Original certificate issued by competent Tax Administration office that the applicant has paid taxes and social contributions.
4. Original of certificate issued by the Serbian Chamber of Commerce testifying that the car is not produced in the country.
5. Republic administrative fee of 5,240.00 dinars, that should be paid to gyro account number 840-742221843-57, payment identification number 97  50-016, payment purpose: administrative fee; payee: Republic of Serbia Budget.
6. proof that the vehicle meets EURO-3 motor standards concerning exhaust emissions, i.e.:
- for new vehicles: the invoice for the vehicle,
- for used vehicles: a photocopy of registration certificate for the imported vehicles or a certificate issued by the Standardization Office.

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Are there any constraints concerning vehicles that received approval for consignment of a taxi vehicle?

A car for which a customs consignment was approved cannot be sold, ceded or deployed for other purposes for a period of five years from the day when it was imported for new cars or three years from the day when a used car was imported, without first paying related customs duties in line with the Customs Tariff.

If this condition is not respected, the beneficiary of the customs consignment will have to pay import duties. They are computed on the basis of the condition of the car and in accordance with legislation effective on the day when application for computing and paying the customs duties is submitted, i.e. on the day when the decision to collect the customs duty is issued, if the application for computation and payment of the duty was not filed.

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What documents do I need to file along with application for approval of a consignment of raw material?

Commodities (raw materials and semi-processed materials) for which customs consignment is approved are listed in item 1, indent 1 of this decision. The rulebook stipulates 5% or 1% customs duty for import of these goods and lists the documents that need to be submitted along with the application for approval of a customs consignment.

Legal persons (companies) that use the raw materials and semi-processed materials encompassed by the Decision in production have the right to import the materials at the reduced customs duty rate. If the companies meet the criteria stipulated by the Decision and wish to use their right to import goods at the reduced customs duty rate, they need to submit a request in writing to the Ministry of Finance.

The application for approval of a customs consignment for imports of raw materials and semi-processed materials should contain the following information: the type of goods, tariff classification number for the commodity, quantity (with the unit of measure), price per unit, total value for the quantity needed etc.

The following documents need to be submitted together with the application:

1. proof of registration in the Business Register;
2. certificate by the Serbian Chamber of Commerce that the commodity is not produced in the country or is produced in insufficient quantities, inadequate assortment or quality;
3. the beneficiary’s statement that the commodity imported in customs consignment will be used exclusively for own production;
4. proof that republic administrative fee of 5,240.00 dinars was paid to the giro account number 840-742221843-57, payment identification number 97  50-016; payment purpose: administrative fee; payee: Republic of Serbia Budget.

The minister of finance issues the decision to approve import of commodities at a reduced customs duty rate. 

 

If the applicant has already used the right to pay reduced customs duty for import of these commodities, he needs to submit along with the application also import specification in JCI (Integrated Customs Document) as proof that he had utilized the previous approval.

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Are there any constraints concerning raw materials and semi-processed materials for which a customs consignment was authorized?

Commodity for which a customs consignment was approved in line with this decision can be imported within six months from the day when the decision was issued.

Commodity for which a customs consignment was approved cannot be sold, ceded or deployed for other purposes for the period of three years from the day when it was imported, without paying related customs duties in line with the Customs Tariff first. In case of default, beneficiary of the customs consignment will have to pay import duties. They are computed on the basis of condition of the commodity and regulations effective on the day when the application for computation and payment of the customs duty was filed, or on the day when decision on collection of the customs duty was issued, if the application for computation and payment of customs was not filed.

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What documents do I need to file along with application for a consignment for new equipment?

Item 1, indent two of this decision allows for import of new equipment (except for passenger motor vehicles) that is not produced in the country and is used in industry, mining, agriculture and fisheries, forestry, waterways and construction, with the right to pay a customs duty lower than the one stipulated by the Customs Tariff, in line with conditions envisaged by the decision. The rulebook defines the customs duty rate of 1% for import of new equipment and stipulates the documents that need to be submitted together with the application for approval of a customs consignment.

Companies wishing to use their right to import new equipment for their own production need to submit an application in writing to the Ministry of Finance.

The application should contain specification of the imported equipment with the following information: name and address of the producer, type of the equipment, model, type, tariff number with classification, quantity and the unity of measure, price per unit, total value for the quantity requested etc.  

It is very important that the equipment be properly classified, having in mind that it is frequent in practice to have dilemmas concerning classification when importing complete factories or assembly lines. This is because the Customs Tariff does not recognize the concept of “assembly line”. For this reason, we advise users who have any dilemma concerning classification of the equipment to obtain expert opinion on classification of the commodity in line with the Customs Tariff, in conformity with article 27 of the Customs Law, before filing the application.    

The following documents need to be filed along with the application:

1. proof of registration in the Business Register;
2. certificate issued by the Serbian Chamber of Commerce that the equipment is not produced in the country or is not produced in sufficient quantities, adequate assortment and quality;
3. beneficiary’s statement that the equipment imported in customs consignment will be used exclusively for own production;
4. explanation why the equipment needs to be imported,
5. opinion of the minister of the competent ministry that criteria for import in line with this Decision have been met;
6. proof that republic administrative fee of 5,240.00 dinars was paid to the giro account number 840-742221843-57, payment identification number 97  50-016, payment purpose: administrative fee; payee: Republic of Serbia Budget

The Minister of Finance issues the decision approving import of goods at a reduced duty rate. 

 

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Are there any constraints concerning equipment for which a customs consignment was approved?

Equipment for which a customs consignment was approved can be imported within six months from the day when the decision was issued. If the beneficiary of the customs consignment fails to import all equipment for which a customs consignment was approved, customs will be collected for the imported equipment, at the rate determined by the Customs Tariff Law.

Without paying the customs duty at the rate stipulated by the Customs Tariff Law, the equipment cannot be sold, ceded or deployed for other purposes within three years from the day when it was imported.  The customs is computed on the basis of the condition of the goods and regulations effective on the day when application for computation and payment of customs was filed, or on the day when decision to collect the customs duty was issued, if the application for computation and payment of customs was not filed.

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What documents do I need to fil along with the application for a telephone consignment?

Import of phones and mobile phones listed under tariff numbers 8517 11 00 00, 8517 12 00 90, 8517 18 00 00 and 8517 69 10 00 of the Customs Tariff is approved in line with item 1, indent three of this decision. The rulebook stipulates 5% customs duty for import of phones and lists the documentation that needs to be submitted together with application for approval of a customs consignment.

Companies that sell and distribute phones have the right to import at a reduced customs duty rate. Companies that wish to use their right to import phones need to file an application in writing with the Ministry of Finance. The application should contain the following information: the phone brand, tariff number with classification, quantity, total value for the quantity required etc.

The following documents are submitted together with the application:

1. proof of registration in the Business Register;
2. certificate issued by the Serbian Chamber of Commerce that the goods is not produced in the country or is not produced in sufficient quantities, adequate assortment or quality;
3. agreement on distribution of the goods on the Serbian market signed with producer or its representative;
4. proof that republic administrative fee of 4,520.00 dinars was paid to the giro account number 840-742221843-57, payment identification number 97  50-016, payment purpose: administrative fee; payee: Republic of Serbia Budget.

If the applicant has already used this right, specification of import in JCI (integrated customs document) needs to be filed along with the application, as evidence that the applicant had utilized the previous approval.

 

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Are there any constraints regarding phones for which a customs consignment was approved?

The only limitation with this kind of commodity is that the phones for which a customs consignment was approved in line with this decision can be imported within six months from the day when the decision was issued.

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What is VAT (Value Added Tax)?

VAT is a general consumption tax which is computed and paid on supply of goods and services in all phases of production and trade in goods and services, as well as on import of goods. It has replaced the sales tax for goods and services (more information concerning the VAT is available on the Tax Administration website www.poreskauprava.sr.gov.yu).

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To whom in the MoF should I submit a request for urgent neutral control of a company that currently operates illegally (fails to make its transactions via a bank account or pays daily cash irregularly, avoids paying taxes etc.)?

The request for control, together with the name and address of the company in question, should be addressed to the Tax Administration – the Tax Procedure Department, Belgrade Central Office, 3-5 Save Maskovica St., in line with article 1 and article 160, paragraphs 1), 3), 5) and 6) of the Law on Tax Procedure and Tax Administration (Official Gazette of the Republic of Serbia, No. 80/02, 84/02, 23/03, 70/03 and 55/04).

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To whom should applications for a license to trade in tobacco products be submitted?

Application for tobacco products retailer license should be submitted to the Tobacco Administration, which is located at the following address:
24 Resavska St.
11000 Belgrade
telephones: +381 11/ 3249-602
3249-604

E-mail: infoDuvan@trezor.sr.gov.yu

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I would like to organize a lottery. What are the requirements?

For this kind of information, you can contact Games of Chance Administration, 1 Omladinskih Brigada St., Belgrade

tel: +381 11/ 311 76 39 +381 11/ 311 72 93
fax: +381 11 311-7572
E-mail: igre.na.srecu@mfin.sr.gov.yu

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I would like to report irregularities in the work of customs officers. How can I do that?

If you have any objections against the work of the customs, you may contact the Customs Administration’s Internal Control Division at the following Tel: 011/ 311 73 10

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I filed a complaint with the Customs Administration. How can I check on it?

For information concerning status of a case submitted to the Customs Administration, you should contact the Administration at one of these numbers:

IT Department: 011/ 214 38 31
Collection Unit: 011/ 213 62 11

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I would like to complain about a store whose workers do not issue fiscal cash slips to shop patrons, refuse to serve customers, do not have a guest book or are extremely rude. How can I do that? Is there a consumer protection authority?

Cases like this should be reported to the Ministry of Trade and Services

Department of Trade, Prices, Consumer Protection and Services
Srdjan Sreckovic, MA
+381 (0)11 361-66-23
srdjan.sreckovic@minttu.sr.gov.yu

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Will 100 percent disabled person be exempted from VAT for car import and when? Whom can I contact concerning the required documents?

As the Ministry of Labor and Social Policy keeps records about disabled persons and regulates their rights and benefits, deciding about VAT refund to disabled person for car import is also within jurisdiction of the Ministry of Labor and Social Policy. We would like to underscore that these persons are not exempted from the VAT, but are eligible for a refund. This means that a disabled person pays the VAT when buying a car, and then contacts the Ministry of Labor and submits a proof of his or her disability, which is used as a basis for VAT refund.
For further information concerning VAT refund you can contact the Ministry of Labor and Social Policy:

Belgrade, 22-26 Nemanjina St.
tel/fax: 3616-253; 3617-498; 3618-780
http://www.minrzs.sr.gov.yu
kabinet@minrzs.sr.gov.yu

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Do disabled persons have any benefits when importing a car?

In line with article 190 of the Customs Law, persons with minimum 70% disability, disabled veterans categorized in group one through five, war disabled persons categorized in group one through five, blind persons, persons with dystrophy and related muscular or neuromuscular diseases, paraplegia and quadriplegia, cerebral and child paralysis and multiple sclerosis, parents of children with multiple disorders that are under direct care of their parents, are exempted from paying customs duties on cars that they import or receive from abroad for personal use.

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Do foreign governments award scholarships to high school and university students?

Most of EU countries and some universities have a scholarship program for foreign students. Competitions for these scholarships are usually organized in cooperation with embassies and cultural centers in Serbia, and with domestic faculties.

One of the main conditions imposed by most competitions is that the student supply a certificate from a foreign faculty that she has been admitted to the studies in relation to which she is applying for the scholarship. This practically means that a student should contact the foreign faculty of her interest, on her own or with support of her faculty-school, and submit application documents, in line with the school’s requirements. If she is accepted, she receives the right to compete for some of the scholarship at the school, state or EU level.

Useful addresses and links:
EU – the official website
http://europa.eu.int/ploteus/portal/home.jsp

Goethe Institute
50 Knez Mihailova St.
Tel. 011 2622823
Fax: 011 636746
biblioteka@belgrad.goethe.org
http://www.goethe.de/ins/cs/bel/inz/ind/stu/srindex.htm

French Cultural Center
11 Zmaj Jovina
Tel : 011 302 36 00
Fax : 011 302 36 10
ccf@ccf.org.yu
http://www.ccf.org.yu/srp/05a.htm

British Council
8 Terazije St.
Tel: 011 302 3800
http://www.britishcouncil.org/yugoslavia-learning-studyinuk-schools.htm

British Council for Cultural Relations
48 Knez Mihailova St.
Tel: 011 622 492

American Corner
50 Kneza Milosa St.
Tel: 645 999, 645 655/ ext. 216

Italian Cultural Center
56 Kneza Milosa St.
Tel: 011 3629 356
http://www.italcultbg.org.yu/IIC_Belgrado

Canadian Cultural Center
75 Kneza Milosa St.
Tel: 011 644 666

Russian Center for Science and Culture
33 Kraljice Natalije St.
Tel: 011 2642 178

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I would like to apply for a housing loan for young persons. How can I do that?

Housing loans for persons under 45, regardless of their marital status, should be approved as of October this year. The bank with which you sign the agreement will inform you about the documentation required.

National Mortgage Insurance Corporation insures loans that banks or other financial organizations grant to individuals for purchase, adaptation and construction of real estate, which are secured by a mortgage.
The list of banks that approve loans and the related lending conditions are available at the National Mortgage Insurance Corporation website
http://www.nkosk.co.yu/

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Where can I find information concerning housing loans?

For any information concerning concrete lending conditions and application requirements, you should contact directly the banks that have an agreement with the National Mortgage Insurance Corporation: http://www.nkosk.co.yu/

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Is it possible to have back the customer counters where tax installment can be paid directly, because the Postal Service and banks charge high commission?

The right of taxpayers to receive free information and basic legal assistance concerning their liabilities related with public revenues, and other taxpayers’ rights in their contact with tax authorities, are stipulated by article 24 of the Law on Tax Procedure and Tax Administration (Official Gazette, No. 80/02...55/04). Tax Administration is competent to provide expert assistance to taxpayers in application of tax regulation, in line with the Tax Administration employee code of conducts, in conformity with article 160 of the Law on Tax Procedure and Tax Administration (Official Gazette, No. 80/02...55/04). Tax Administration cannot issue opinions concerning Postal Services’ operations.

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Can a taxpayer receive a statement showing his tax liabilities in a dynamic way, which would indicate the time when the liability was created and when the related payments were made?

Statement on liabilities concerning public revenues at the request of a taxpayer is generated by an IT program developed by Tax Administration’s IT Department. The program is integrated for all organizational units of the Tax Administration. With their tax card, taxpayers can receive information on their tax debt and tax-related payments, with specified date and amount of determined liabilities, computation of the interest and payments. If they do not understand any information from the statement, taxpayers can ask for explanation of the Tax Administration officer who issued the statement.

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How is taxation of securities regulated?

Taxation of securities is governed by:
Value Added Tax Law (Official Gazette of the Republic of Serbia, No. 84/04...61/05),
Property Tax Law (Official Gazette of the Republic of Serbia, No. 26/01...135/04),
Corporate Profit Tax Law (Official Gazette of the Republic of Serbia, No. 25/01...84/04),
Personal Income Tax Law (Official Gazette of the Republic of Serbia, No. 24/01...135/04)
More

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In what way can a resident charge maintenance services on a foreign embassy building in Serbia (repair of drains, roof etc.), and how are wages paid to persons employed in an embassy?

Article 34, paragraph 3 of the Law on Foreign Exchange Operations (Official Gazette of the Republic of Serbia, No. 62/2005) stipulates that payment, collection and cash transfer between residents, or between residents and non-residents, be executed in dinars. Article 34, paragraph 3 of the Law on Foreign Exchange Operations (Official Gazette of the Republic of Serbia, No. 62/2005) allows for contracting in a foreign currency in Serbia, but payment and collection in line with the agreement takes place in dinars. Repair services, painting etc. of embassies done in Serbia by a resident are paid in dinars.  
Wages of non-resident staff employed in embassies are paid in foreign currencies. In line with ratified international conventions, residents employed in diplomatic missions may receive their salaries or wages either in dinars or in a foreign currency.

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How can a non-resident – an individual, sell real estate that is located in Serbia?

Sale of apartments, business space and other real estate can take place in dinars or in a foreign currency. If the contracting parties agreed that purchase value of a real estate be paid in a foreign currency, the buyer, who needs to have a foreign account with a certified bank in the country, authorizes the bank to transfer the funds to account of the non-resident seller, whose non-resident’s foreign account is kept with a certified bank in the country. The certified real estate sale agreement must be presented as evidence. If the payment was agreed in dinars, the sum can be paid to non-resident’s dinar account held with a certified bank, also by presenting the agreement.

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How can a resident – an individual, transfer abroad funds received by sale of real estate or lease of apartments, business space and other real estate in Serbia?

To transfer abroad funds received by sale or lease of real estate from a non-resident’s foreign account, a non-resident issues a payment order to certified bank and is required to submit along with the order a proof that she has settled all tax liabilities related with that concrete deal. The certificate or proof is issued by organizational unit of Tax Administration on whose territory the real estate is located, but the person has first to submit evidence that transfer tax, capital profit tax or tax on real estate income were settled, and the same certificate is needed when there is no tax liability.

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Where can I find information about servicing old foreign currency savings and Public loan for recovery of Serbian economy?

As regards servicing of the old foreign currency savings, you can contact the Monetary System Affairs and Policy Department of the National Bank of Serbia:
Tel: +381 11/ 3231-659
3234-175
Fax: +381 11 / 3235-735
E-mail: veselin.pjescic@nbs.yu

For the question concerning the Loan for recovery of Serbian economy, you can contact the Ministry of Finance – Treasury Administration:

Tel: +381 11 3202 443
E-mail: nenad.sretenovic@trezor.sr.gov.yu

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Is it true that businesses who failed to settle their tax and social contributions liabilities for 2005 and 2006 may have the sum refunded or reduced by the state?

Tax Administration may, at a taxpayer’s request, postpone payment of entire or part of the tax liability, provided that on the day when the tax liability is due the payment would:

1) be a disproportionately large burden for the taxpayer;
2) cause significant economic damage to the taxpayer.

The minister or a person authorized by the minister may decide about postponing payment of a tax debt, provided that the above mentioned requirements are met, in line with the taxpayer’s rationalized request in writing and a suggestion of the head of organizational unit in the Tax Administration, with jurisdiction over the taxpayer’s main office or place of residence.

A one-time postponement or payment of the tax debt in up to 12 monthly instalments may be approved. Delaying payment of a tax debt is realized by an agreement signed between Tax Administration and the taxpayer, or by a decision of the Tax Administration.

In the process of deciding about postponing payment of a tax debt, the taxpayer is required to provide a security, whose value may not be below amount of the tax debt whose payment is deferred.
The security may be:

1) mortgage on taxpayer’s real estate;
2) collateral on taxpayer’s movable property;
3) irrevocable bank guarantee;
4) affidavit by owner of property whose value must be at least 150% of the tax debt whose collection is being secured;
5) bill of exchange, accepted by two sureties, whose salaries may be blocked by a wage assignment in order to collect the tax debt;
6) a bill backed by a commercial bank.

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Which institution controls operations of banks?

Group for Banking System, Insurance and Payment Operations within the Financial System Department of the Ministry of Finance is responsible for normative activities related with preparation of laws and other regulations that define conditions for set-up and operations of banks and other financial organizations.

Direct monitoring of banks’ operations is under jurisdiction of the National Bank of Serbia.

National Bank of Serbia – information center:
tel: 0800-111-110
e-mail: informativni.centar@nbs.yu
http://www.nbs.yu/serbian/index.htm

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Where can I read detailed information about requirements for opening an exchange office?

Information about the procedure for opening an exchange office and the required documentation is available on the National Bank of Serbia website:
http://www.nbs.yu/serbian/1_9_4.htm

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If a person can take 5,000 euros out of the country, how many dinars can one take?

If a person traveling abroad is taking both dinars, foreign cash and checks – the total cannot exceed 5,000 euros or its equivalent in another currency per person. This means that if a passenger takes out 2,000 euros, he/she can also take 3,000 euros more in dinars, or if he/she is taking out 5,000 euros, he cannot take dinars also.

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What is the maximum foreign currency amount I can send to my child, who is studying abroad?

Up to 8,000 euros can be transferred monthly, for the purpose of family maintenance. Amounts above 8,000 euros can be transferred abroad for the purpose of a child’s education, by supplying evidence that the recipient is a family member living abroad (residence permit, working visa, student visa etc.) and that the sender and recipient are third cousins or closer relatives (birth certificate, marriage certificate etc).

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I am a Serbian resident and would like to forward goods acquired abroad, without importing them in Serbia. Is this allowed?

Article 71 of the Foreign Trade Law (Official Gazette, No. 101/05) regulates reexport, i.e. a situation in which a national does not need to import acquired goods into Serbia, if the goods are purchased abroad and directly delivered abroad, in line with an agreement. 
Decision on Registering, i.e. Reporting Specific Foreign Trade Deals and on Content of the Records or Reports (Official Gazette 106/05) stipulates obligations of the nationals to inform the Ministry of International Economic Relations about such foreign trade agreements within three days from the day when the agreement is signed or amended and modified.

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ARCHIVE

Who decides on issues concerning sick leave payments and carer’s allowance?

The Ministry of Labor and Social Policy is responsible for these issues.

Ministry of Labor and Social Policy
Belgrade, 22-26 Nemanjina St.
tel/fax: 011/ 3616-253
3617-498
3618-780
http://www.minrzs.sr.gov.yu
kabinet@minrzs.sr.gov.yu

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I need information concerning pension payments. How can I find that?

You can be informed about pension payments at the Republic Fund for Pension and Disability Insurance:

Republic Fund for Pension and Disability Insurance
30 Nemanjina St.
11000 Belgrade
Telephone: 011 / 206 10 00

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Whom can I contact about information concerning payment of severance pays and pensions?

Questions about severance pays are under jurisdiction of the Ministry of Labor and Social Policy.

Belgrade, 22-26 Nemanjina St.
telephone/fax: 3616-253; 3617-498; 3618-780
http://www.minrzs.sr.gov.yu
kabinet@minrzs.sr.gov.yu

For information about pension payments, you should contact Republic Pension and Disability Insurance Fund.

30 Nemanjina St.
11 000 Belgrade
Telephone: 011 / 206-10-00

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I am employed and my company pays part of my wage to my bank account, and the rest in cash. Is this method of payment regular, and if not, whom can I contact about this issue?

According to the Tax Administration, if an employer fails to report a worker’s entire income, it is a tax crime and can be reported to Tax Police inspectors at the following number:
011 / 3950-514

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How can I find financing to cover travel and visa expenses for participation in student competitions, seminars and conferences?

The Ministry of Education, Department of High School and University Students’ Standard, is responsible for this type of financing:
http://www.mps.sr.gov.yu/code/navigate.php?Id=385

If this Department is unable to meet a student’s needs, you should definitely contact directly transport or airline companies that could offer a price discount or free tickets.

If a student’s stay and participation in an event receives media attention or is in some other way presented to wider audience (publications, lectures at universities, exhibitions etc.), transportation and many other companies may be interested to finance the trip for advertising purposes.

As regards visas, some embassies are willing to issue free visas to students and persons who participate in international cultural events. You should contact relevant embassies in regard to required documents.

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I need financing for projects in culture/science and technology? Who can I contact?

For financing of projects, you should contact the relevant ministry or institutions that are competent for that area.

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Whom should I contact about scholarship for studies in our country?

Grants for students of schools and universities in Serbia are under jurisdiction of the Ministry of Education, Department of High School and University Students’ Standard. You can visit the Ministry of Education website:
http://www.mps.sr.gov.yu

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A few days ago, I received an envelope concerning sweepstake organized by Mladinska knjiga and Readers Digest, sent to my home address. The envelope carried the stamp of the Ministry of Finance. What has the Ministry to do with the sweepstake?

Games of Chance Administration, which designs regulations concerning games of chance and monitors their implementation, is part of the Ministry of Finance. 
Mladinska knjiga d.o.o. asked the Administration for license to organize a sweepstake, with prizes in goods and services.

In conformity with the Games of Chance Law (Official Gazette of the Republic of Serbia 84/2004) and the Rulebook Defining Compliance for Receiving Approval to Organize Sweepstakes in Goods and Services and the Method of Reporting on Results of Sweepstakes in Goods and Services (Official Gazette of the Republic of Serbia 129/2004), Mladinska knjiga received approval from the Ministry of Finance – Games of Chance Administration, to organize a sweepstake, in line with decision number 424-01-388/2005-02, on February 18, 2005.

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What are requirements for receiving a loan for development of private sector, granted by the Italian Government?

The requirement for loan users is that at least 70% of each loan should be used for acquisition of equipment, spare parts, technology and Italian industrial licenses, while the remaining funds may be used to cover expenses in the country, for instance for working capital and goods needed for execution of a project.

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Will the “Take the Receipt” sweepstake continue?

The Luckiest Receipt sweepstake ended in June 2005. If the sweepstake continues, the public will be informed via the media, and rules and list of winners will be published on the Tax Administration website, as was the case with the first sweepstake.

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What is the deadline for introduction of GPRS terminals for fiscal cash registers?

Legal deadline for the first group of taxpayers, which comprises large and medium-sized enterprises and those who have fiscal cash registers in more than three facilities, was March 31, while the deadline for other taxpayers that are required to have a fiscal cash register is June 30, 2005.

Taxpayers can find information on producers and certified equipment, published by the Bureau of Measures and Precious Metals, in Official Gazettes starting from number 43/05, and for further information you can call 011/ 3950-670.

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Are green market sellers required to have GPRS terminals?

Sellers on green markets and those whose activity requires frequent change of place where goods are sold or services provided are not obligated to have a GPRS terminal.

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I would like to report a company involved in malversations. Where and how can I do that?

In line with provisions of article 1 and article 160, paragraphs 1), 3), 5) and 6) of the Law on Tax Procedure and Tax Administration (Official Gazette of the Republic of Serbia, No. 80/02, 84/02, 23/03, 70/03 and 55/04), a request for audit, together with the name and address of the company you want to be controlled, should be sent to the Tax Administration – Tax Procedure Department, Belgrade Headquarters, 3-5 Save Maskovica St.
If you have information that may be useful for discovering tax crimes and their perpetrators, you can call Tax Police inspectors at: 011/3950-514.
Tax Administration is not responsible for initiation of a bankruptcy procedure.

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