Notice regarding filing of tax returns on calculated contributions for mandatory social insurance for founders, i.e. members of a company, on Form PP OD-O ex officio
Print Page14. 11. 2025.
The Tax Administration of the Republic of Serbia would like to inform the public that in the upcoming period, tax returns on calculated contributions for mandatory social insurance for founders, i.e. members of a company, will be submitted on Form PP OD-O ex officio, for calculation periods starting from October 2021, in accordance with the provisions of Article 41b of the Law on Tax Procedure and Tax Administration.
After that, the Tax Administration will ex officio file tax returns for the previous month for all taxpayers who failed to file their PP OD-O tax return on time, after the 15th of each month.
Taxpayers for whom a tax return is filed ex officio will receive a Notice in their tax mailbox on the Tax Administration portal (ePorezi).
In the event that the tax return of the PP OD-O ex officio contains an error that results in an incorrectly determined amount of tax liability, or an omission of another type, the taxpayer may file an amended tax return in accordance with the provisions of Article 40 of the ZPPPA, while if the taxpayer believes that they are not obligated to file a tax return for the accounting period for which the tax return was files ex officio, they may submit a Request for Correction of the Error (Form ZIG) to the Tax Administration, with the aim of a reversal/cancellation.
In accordance with the provisions of the Law on Contributions for Mandatory Social Insurance, the founder or member of a business company is an insured person - a natural person who works in a business company of which he is a founder or member, regardless of whether he has established an employment relationship with the business company. In addition to the employment relationship, work also includes the representation of the business company based on entry in the register of the competent organization. The base for contributions for mandatory social insurance for founders or members of a business company is at least the lowest monthly base from Article 37 of the Law on Contributions for Mandatory Social Insurance. The above contributions are paid by the 15th of the month for the previous month.