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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

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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

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