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Application for Determining of Fee for Protection and Improvement of the Environment for 2021

Application for Determining of Fee for Protection and Improvement of the Environment for 2021

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The fee for 2021 is determined by the decision of competent authority on basis of applications of payers that are obliged to submit them no later than 31 July 2021.

The application is filed on the prescribed forms where applicants enter their information, degree of negative impact on the environment – according to classification contained in special regulation, and mark the size of legal entity – according to the regulations on accounting.

Application in Form 1 can be filed electronically, through LPA portal, or in paper form. Submission of Form 2 is not possible in electronic form, hence the application is done exclusively in paper.

For determining of fee for 2021, the information on business profit for 2020 needs to be entered.

If a payer performs the activity in the territory of several local self-government units, the application is filed to responsible authority on the territory of each of the local self-government units where the activities are performed.

Please be reminded that payers are obliged, before the fee for 2021 is determined, to pay an advance fee in equal monthly installments, within 15 days upon the expiry of the month and in the amount of monthly fee in the preceding year.

Who are the payers?

The payers of this fee are:

  1. Legal entities and entrepreneurs performing certain activities with impact on the environment i.e. natural person making an impact on the environment;
  2. Owners of freight vehicles and/or persons carrying out transport of oil and oil derivatives, i.e. raw materials, products, and semi-products of chemical and other hazardous substances from industry or for the industry in the territory of local self-government unit with the status of the endangered environment on the territory of relevance for the Republic of Serbia.

According to the prevailing actions of responsible authorities and according to certain expert comments, the payers also include: associations and other non-profit organizations; companies in bankruptcy or liquidation procedure; flat rate taxpayers; branches of foreign companies; entrepreneurs who temporarily unregistered their activity; legal entity i.e. entrepreneur who ceased to perform the activity during the period that the fee amount is determined, for the period of activity performance.

On the other hand, the following persons are not deemed as fee payers: registered farm; a natural person who is VAT payer; inactive legal entities; entrepreneurs who registered temporary cessation of performance of activity; users of budget funds; residential buildings; organizations of mandatory social insurance; churches and religious communities; representative offices of foreign legal entities.

This article is to be considered as exclusively informative, with no intention to provide legal advice. If you should need additional information, please contact us directly.

By Natalija Djukic, Associate, PR Legal

Serbia Knowledge Partner

The oldest full service commercial law firm in Serbia, founded in 1991, JPM with three decades of experience in assisting local and international businesses presence and growth not only in Serbia but throughout the SEE region.

We have accumulated a wealth of knowledge in every industrial and corporate sector, from energy to banking, transport, manufacturing and telecommunications, while remaining true to a pioneering spirit that has always drawn us to follow the latest trends and developments in providing of our services to clients. Today we use the latest legal tech available in serving our clients and are expanding our services to clients from growing industries such as renewable energy, IT and life sciences, by offering innovative solutions and a pro-active approach to broaching new grounds.

Our expertise, experience, and commitment to professional excellence mean we are routinely involved in landmark cases and transactions, while our high standing among clients and peers sees us ranked among the leading law firms by independent guides such as Chambers & Partners, Legal 500, and IFLR1000.

We are known for working closely with clients and treating their problems as our own. Our lawyers pride themselves on being team players, fast and available, specialised in terms of practice area and industry, but versatile and creative in their thinking. We believe our advice should be tailor-made and that even the thorniest issue has a legal solution.

Our membership of Lex Mundi (the world’s premiere network of independent law firms) and the TLA (a regional alliance of leading firms from Slovenia, Croatia, Bosnia and Herzegovina, Montenegro, North Macedonia, and Serbia) means we have close working relationships with first-rate firms throughout the region and around the world, enabling us to operate as the perfect hub for SEE and other multi-jurisdictional transactions.

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

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