Opinions of the Ministry of finance

You can view all opinions of the Ministry of Finance HERE.

Procedure for obtaining an expert opinion from the Ministry of Finance

A taxpayer has the right to receive free information from the Tax Administration on the tax regulations from which his tax liability arises, and if he is unfamiliar with the subject matter, also basic legal assistance, which enables him to declare and pay tax, calculate and pay ancillary tax contributions, in accordance with the regulations.

However, in accordance with the Law on Republic Administrative Fees and the Tariff of Republic Administrative Fees as an integral part of the Law, it is prescribed to pay a fee for a request for an interpretation, explanation, or opinion on the application of republic regulations to a natural person in the amount of RSD 1,910.00s, as well as a fee for a request for an interpretation, explanation, or opinion on the application of republic regulations to a legal entity, or entrepreneur, or natural person entered in a special register, who performs a free profession activity regulated by a special regulation, in the amount of RSD 15,500.00.

If an untaxed or insufficiently taxed request or file, or other document, arrives by mail, the responsible person of the authority competent for deciding on the request or file shall call on the taxpayer with a written reminder to pay the prescribed fee and the reminder fee within ten days of the date of receipt of the reminder and warn him of the consequences of failure to pay the fee.

The fee for the reminder inviting the taxpayer to pay the fee is RSD 330.00. The fee is paid to the prescribed public revenue payment account.

The account number is: 840-742221843-57, model 97, reference number: control number + code (example: municipality of Savski venac 50-016), purpose of payment: republican administrative fee. The recipient of the funds is the budget of the Republic of Serbia.

To obtain an expert opinion from the Ministry of Finance, you must send a request for an opinion in writing to the following address:

Ministry of Finance

20 Kneza Miloša Str.

11000 Belgrade

A photocopy of the payment receipt must be submitted with the request as proof of payment of the administrative fee.