On the ePorezi portal, which operates under the control of the Tax Administration (Ministry of Finance), a model of a filled tax return for the annual personal income tax for 2022 (“Return“) was published, compiled by the Tax Administration based on official records.
In the announcement of the Tax administration, it was stated that this model of the Return refers to taxpayers who generated income which is subject to annual personal income tax taxation in that year, which after deduction of paid taxes and contributions, exceeds the amount of RSD 3,719,376, and it is also specified that taxpayers whose income for annual personal income tax amounts to RSD 0 (zero) are not obliged to submit the Return.
As for the deadline for checking and changes the data stated in the Return, as well as submitting the tax return and paying the tax, the ultimate deadline is 15 May.
In addition to the above-mentioned news, we remind that the annual personal income tax on income earned in 2022, instead of being calculated and paid by the Tax Administration’s decision, as has been the case so far, will be calculated and paid in 2023 through the self-assessment model.
As stated in the announcement, the goal of the adopted changes is to improve the position of taxpayers by significantly simplifying the completion and submission of tax returns and reducing administrative costs.
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