Unlike previous years, the non-taxable amount for annual income tax for citizens for 2018 will be known at the end of February 2019.
Due to the new method for calculation of average earnings, the data on the average earnings for 2018, based on which non-taxable amount for the annual income tax is calculated, will be published at the end of February 2019.
According to the old method of calculating the average salary, which was used for calculating the average salary at the end of 2017, the data on the average earnings for the previous year was known at the end of January of the current year.
Deadline for filing a tax return for the annual income tax of citizens based on contribution generated in 2018 is on May 15, 2019. The application should be submitted on the PPDG-2R form, in electronic form or in written form – directly or by mail, to the tax authority competent for the place of residence or residence of the taxpayer.
The tax needs to be paid no later than 15 days from the delivery date of the decision on determining the annual income tax of citizens by the tax authority.
The amendment 26/02/2019.
The non-taxable amount for annual income tax for citizens for 2018 is 2,470,644 RSD.
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