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.