We want to remind all taxpayers who keep books and determine the property tax by self-taxation, that the deadline for electronic submission of tax returns for legal entities (PPI1 form) through the Portal of the Unified Information System of Local Tax Administrations (lpa.gov.rs) is March 31, 2019.
The application for property tax is submitted on the PPI-1 form electronically via the website of the Unified Information System of Local Tax Administration. The rate of property tax on the real estate of the taxpayer who keeps the books is up to 0.40%.
The property tax is established for the business year 2019 and is paid in four-month installments, where the amount paid for each quarter is not the same – it is proportional to the period for which the person is a taxpayer, during that quarter.
Namely, according to the Article 38 Paragraph 7 Point 7 Sub-item 7 of the Law of Tax Procedure and Tax Administration (“Official Gazette of RS”, No. 80/02 … 95/18) from 1 January 2019 submission of the tax returns for determination of property tax in the electronic form is mandatory for taxpayers who keep books starting from this year.
Taxpayers who do not keep books – individuals who are required to file a tax return, which is not related to its business activities, the application can be submitted in electronic form or in writing.