Scope of activity
Tax Administration of Republic of Serbia is the government administration authority, which carries out the assessment, audit and collection of public revenues.
Jurisdictions of Tax Administration are:
1) |
Registration of taxpayers by assigning TINs (Tax Identification Numbers) and keeping unique register of taxpayers; |
2) |
Tax assessment in accordance with the law; |
3) |
Tax audit in accordance with the law; |
4) |
Regular and enforced collection of taxes and secondary tax duties; |
5) |
Detection of tax crimes and crime perpetrators and subsequent enforcement; |
6) |
Institution and conduct of first and second instance offense proceedings and adjudications and safety measures for tax crimes; |
7) |
Decisions on appeals to assessments of taxes; |
8) |
Applying international contracts on avoidance of double taxation; |
9) |
Development of unique tax information system; |
10) |
Tax bookkeeping; |
11) |
Planning and implementing of personnel training; |
12) |
Providing professional assistance for taxpayers in implementation of tax regulations, in accordance with regulations on the conduct of employees in the Tax Administration; |
13) |
Providing work transparency; |
14) |
Conduct of additional activities in accordance with a law. |