The new Rulebook on the tax return for the annual personal income tax, which entered into force on March 30, 2023, was published in the “Official Gazette of RS”, no. 24/2023, dated March 29, 2023.
The tax on the annual personal income realized during 2022 is calculated and paid according to the self-taxation system, whereas the annual tax has been paid based on the decisions of the Tax Administration until now.
PP GPDG form
The new Rulebook prescribes the use of the PP GPDG form – Tax return for the calculated annual personal income tax for a specific year.
The PP GPDG form consists of 6 parts and is an integral part of the new Rulebook:
- Return information
- Taxpayer data
- Dependent family members’ data
- Taxable income data
- List of attached evidence
- Note of the taxpayer/attorney/representative
Starting from April 3, 2023, the Tax Administration will provide the taxpayers with the filled-in electronic forms for income earned during 2022, based on the available official records’ data. The pre-filled tax returns can be signed if the taxpayer has an electronic certificate or authorizes another person to apply on his behalf. Taxpayers who are not citizens of the Republic of Serbia fill out their tax returns exclusively independently.
The PP GPDG form is submitted in electronic form via the Tax Administration’s portal, no later than May 15, 2023, which is also the deadline for paying the determined amount of annual personal income tax.
