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(Nov 16, 2010) Serbia's Minister of Finance adopted a rulebook on tax residence certificate forms on October 21, 2010, that will become effective on January 1, 2011. As of that date, tax residence certificates for residents of Serbia, based on the location of the head office for legal persons and the location of the domicile for individual taxpayers, will no longer be issued by the Department for Fiscal System – Comparative Tax Law and the Tax Treaty Division of the Ministry of Finance. They will instead come from the offices of local tax authorities. The certificates may be issued in either Serbian and English or Serbian and French. The new rulebook is compatible with amendments to the Tax Procedure and Tax Administration Law adopted in March 2009. (Dejan Dabetic, New Rulebook on Residence Certificate Adopted, TNS ONLINE (Nov. 5, 2010) & Igor Longcarevic, Amendments to Law on Tax Procedure and Tax Administration, TNS ONLINE (Apr. 1, 2009), International Bureau of Fiscal Documentation (IBFD) online subscription database.)

Author: Constance Johnson More by this author
Topic: Taxation More on this topic
Jurisdiction: Serbia More about this jurisdiction

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Last updated: 11/16/2010