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ISSN 1452-6662

Više od 180 osnovnih i prečišćenih tekstova propisa Republike Srbije prevedenih na engleski jezik.

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Grupa:	TAXATION SYSTEM IN SERBIA, ACCOUNTING AND AUDITING
Izdanje:	EXCISE TAX LAW Published in the Službeni glasnik RS, Nos. 22/01 of 31 March 2001, 73/01 of 24 December 2001, 80/02 of 26 November 2002, 80/02 of 26 November 2002 (other law), 43/03 of 22 April 2003, 72/03 of 18 July 2003, 43/04 of 20 April 2004, 55/04 of 21 May 2004, 135/04 of 21 December 2004, 46/05 of 2 June 2005, 101/05 of 21 November 2005 (other law), 61/07 of 30 June 2007, 5/09 of 22 January 2009, 31/09 of 30 April 2009, 101/10 of 29 December 2010, 43/11 of 14 June 2011, 101/11 of 30 December 2011, 93/12 of 28 September 2012, 119/12 of 17 December 2012, 47/13 of 29 May 2013, 68/14 of 3 July 2014 (other law), 142/14 of 25 December 2014, 55/15 of 25 June 2015, 103/15 of 14 December 2015, 108/16 of 29 December 2016, 30/18 of 20 April 2018, 153/20 of 21 December 2020 and 53/21 of 28 May 2021
Sekcija:	III. COMMENCEMENT OF EXCISE TAX LIABILITY

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Novi korisnik

Production and Import
Article 3

The excise tax liability arises when the products referred to in Article 2 of this Law (hereinafter: the excisable products) are:

1) Produced in the Republic of Serbia;

2) Imported in the Republic of Serbia.

The imported excisable products referred to in paragraph 1, item 2), of this Article shall mean the excisable products imported in conformity with customs and foreign trade regulations.

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