(21.06.2016.)
- NEW RULEBOOKS TO THE LAW ON PIT IN THE RS

After the adoption of the new Law on personal income tax in the RS (Published in "Off. Gazette of RS", no. 60 of 30 July 2015), the Ministry of Finance has issued rulebooks that specifies the provisions of the Law. These are:
- Rulebook on conditions, manner and procedure for exercising the right of taxation of income from foreign sources
- Rulebook on contents and manner of keeping books and records and the rules for the adjustment of income and expenses from self-employment
- Rulebook on the manner of determining the market value of a transaction between related parties
- Rulebook on type and amount of expenditures necessary for the realization of revenues based on copyright, rights related to copyright and industrial property rights
- Rulebook on the procedure for exercising the right to exemption and reduction of the tax base of income tax
- Rulebook on the form and content of tax returns and tax cards