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Tax and Customs Returns Deadlines and Enforcement Deadlines Unaffected by the State of Emergency

Tax and Customs Returns Deadlines and Enforcement Deadlines Unaffected by the State of Emergency

Serbia
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The Regulation on deadlines in administrative proceedings has been amended today to exclude all deadlines in the tax and customs procedure save for deadlines for appeals.

Three days after the Regulation on deadlines in administrative proceedings stalled the deadlines in the period starting from 15 March 2020 until the revocation of the state of emergency, the Regulation has been amended today to exclude all deadlines in the tax and customs procedure save for deadlines for appeals.

As of today, except in cases when deadlines and receipt of documents issued by tax and customs authorities are relevant for lodging appeals, the stall will not apply to other deadlines, most notably to the deadlines for filing the respective returns, deadlines for objections in tax and customs controls and deadlines for enforcement of tax and customs debts determined by first-degree decisions. The same applies to procedures in tax and customs matters initiated upon request of the applicant.

By JPM Jankovic Popovic Mitic

JPM Partners at a Glance

We are a full service commercial law firm in Serbia, with over 30 years of successful practice in SEE region and true and lasting partnerships with our clients.

Our diverse teams of lawyers are focused on practice in specific legal areas, handling some of the most high-profile multijurisdictional matters in energy, project development, mining, foreign investments, corporate and commercial. We are highly sought-after for legal advice in creative industries, environmental law and white-collar crime, as well as intellectual property, international arbitration, labor and data protection

As an exclusive member of Lex Mundi – the world’s premiere network of leading independent law firms, we interconnect and reach globally. Regionally, we advise clients in Montenegro directly, through well established partnership with ‘JPM Montenegro Partner Vukmirovic Misic law firm’ and close working relationships with selected first-rate firms in the region. Working together with our domestic and international clients on their most significant transactions and around entry to Serbian market, allows us to operate as the perfect hub for SEE and other cross-border transactions.

Our clients operate in increasingly competitive landscape and we are identifying new methods of using legal technology, to help them increase efficiency, save time and streamline work processes - document management, billing and accounting. By adopting LUMINANCE AI platform for legal professionals, we use machine-learning for contract analyses across our practice groups, as well as eDiscovery revolutionary software to simplify operations in all forms of litigation.

With exclusive access to EQUISPHERE – Lex Mundi Innovative service model, our clients can design their own legal team by choosing the best lawyers in the relevant jurisdictions, sharing documentation and communicating with all teams at any time, from a single point of contact.

Consistently recognized as a top-tier law firm, both by clients and leading independent legal directories Chambers & Partners, Legal 500 and IFLR1000, we remain committed to delivering highest quality service to our clients and help them succeed in overcoming cross-border challenges. We remain committed to continuously share our knowledge by regularly publishing articles, giving lectures and organizing international conferences.

Firm's website: http://jpm.rs/