ISSN 1452-6662
Više od 180 osnovnih i prečišćenih tekstova propisa Republike Srbije prevedenih na engleski jezik.
Grupa: TAXATION SYSTEM IN SERBIA, ACCOUNTING AND AUDITING
Izdanje: PROPERTY TAX LAW
Published in the Službeni glasnik RS, Nos. 26/01 of 20 April 2001, 45/02 of 2 July 2002 (FCC), 80/02 of 26 November 2002, 80/02 of 26 November 2002 (other law), 135/04 of 21 December 2004, 61/07 of 30 June 2007, 5/09 of 22 January 2009, 101/10 of 29 December 2010, 24/11 of 4 April 2011, 78/11 of 19 October 2011, 57/12 of 8 June 2012 (CC), 47/13 of 29 May 2013, 8/14 of 3 July 2014 (other law), 95/18 of 8 December 2018, 99/18 of 18 December 2018 (CC), 86/19 of 6 December 2019 and 144/20 of 27 November 2020
Sekcija: II. PROPERTY TAX

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  • Article 2

    Property tax referred to in Article 1, item 1) of this Law (hereinafter: property tax), shall be payable on real estate located in the territory of the Republic of Serbia, including:

    1) ownership right or land ownership right for an area of over 10 ares;

    2) right to a lease, i.e. use, on a dwelling or a residential building constituted for the benefit of natural persons;

    3) right of use to building land exceeding 10 ares in area pursuant to the law governing the legal regime of building land;

    4) right of use to real estate in public ownership by the holder of the right of use pursuant to the law governing public property;

    5) use of real estate in public ownership by the users of real estate, pursuant to the law governing public property;

    6) possession of real estate whose holder of ownership right is not known or not specified;

    7) possession of real estate in public ownership, without any legal basis;

    8) possession and use of real estate under financial leasing contract.

    Real estate referred to in paragraph 1 this Article, shall be understood to mean the following:

            1) land, including: building, agricultural, forest, etc.;

            2) residential, commercial and other buildings, dwellings, business premises, garages and other (overhead and underground) buildings or parts thereof (hereinafter: buildings).

    (Deleted)

    When tax is paid for a right from paragraph 1 item 1) and 3) of this Article the subject of taxation shall be the total surface of such land.

    The right to lease of a dwelling or a residential building constituted for the benefit of natural persons, in the sense of paragraph 1 item 2) of this Article shall be considered a right to lease for a period exceeding one year, or an unlimited period of time, for which non-profit lease payment is prescribed or a lease calculated by the application of regulated criteria and measures, in line with laws prescribing:

    (1) dwelling and building maintenance, i.e. in line with special regulations prescribing dwelling that ceased to be in effect on the effective date of the law prescribing dwelling and building maintenance;

    (2) public property;

    (3) rights of veterans, veterans with disabilities and families of deceased veterans;

    (4) accommodation for refugees.

    The right to use a dwelling or a residential building constituted for the benefit of natural persons, in the sense of paragraph 1 item 2) of this Article shall be considered the right to use for a period from paragraph 4 of this Article, in line with the law prescribing accommodation for refugees.

  • Article 2a

    When, in addition to the right of ownership, any of the rights, i.e. the right to use or the right of possession, from Article 2 paragraph 1 items 2) to 5) and item 7) and 8) of this Law, exist over the real estate, i.e. in case from item 6) of this Article, the property tax shall be paid to such right, i.e. the usage or possession, and not to the ownership right.

    When over real estate, apart from the right, i.e. use referred to in Article 2, paragraph 1, items 2) to 5) and item 8) of this Law, possession exists referred to in item 7) of the said paragraph, property tax shall be paid on possession, and not on the right, i.e. the use from items 2) to 5) and item 8) of this Law.

    When, in addition to the right from Article 2 paragraph 1 item 2) of this Law, the right or use from items 4) and 5) of the same paragraph exist, the property tax shall be paid to the right to lease or use from item 2) and not on the right, i.e. use from items 4) and 5) of this Article.

  • Article 2b

    The following shall be considered a component of the land, in the sense of property tax taxation subject, and shall not be taxed as a building:

    1) pathways and other open spaces covered with slag, asphalt, concrete, panels or any other solid material on ground level, open parking space, driveway, open training ground for driver training, except for line infrastructure objects in line with the law prescribing planning and construction;

    2) fences, support walls, staircases outside the building volume, yard gazebo up to 15 m2 of base surface, yard pool (including fountains) up to 12 m2 of surface and 1 m of depth, eaves up to 10 m2 of base surface, yard fireplace up to 2 m2 surface and up to 3 m high, cattle pit, cesspool, notification board up to 6 m2 surface, children's playground, monuments and memorials on public purpose surfaces or on cemeteries and tombs.

    Installations incorporated in the building and from the building to network connections shall be considered components of the building, and in case the connection location cannot be precisely determined, installations incorporated in the building shall be considered component of the building.

  • Article 3
    Deleted.