Part One
BASIC PROVISIONS

Chapter One
SCOPE OF THE LAW
- Forms of Public Revenues
Chapter Two
PRINCIPLES OF TAX PROCEDURE
Chapter Three
PARTIES TO A TAX PROCEDURE
Chapter Four
TAX LIABILITY
Chapter Five
RIGHTS AND OBLIGATIONS OF TAXPAYERS
Chapter Six
IDENTIFICATION AND REGISTRATION OF TAXPAYERS
- Obligations of Banks on the Occasion of Accounts Opening
Chapter Seven
OTHER BASIC PROVISIONS

Part Two
ON TAX PROCEDURE IN GENERAL AND THE FIRST INSTANCE PROCEDURE FOR THE ASSESSMENT AND COLLECTION OF TAX

Chapter One
ON THE TAX PROCEDURE IN GENERAL
- Books of Accounts and Records
Chapter Two
TAX RETURN
- Withholding Tax Return
Chapter Three
ESTABLISHING OF FACTS
Chapter Four
ASSESSMENT OF TAX
Chapter Five
COLLECTION OF TAX
- Heading One
  ON TAX COLLECTION IN GENERAL
- Heading Two
  REGULAR COLLECTION OF TAX
  - Securing Collection of Tax Owed
- Heading Three
  INTEREST
- Heading Four
  ENFORCED COLLECTION OF TAX
  - I. ON ENFORCED TAX COLLECTION IN GENERAL
  - II. LIEN
  - III. REALISATION
    - Enforced Collection against Monetary Claims
    - Enforced Collection against Movable Property
    - Enforced Collection against Immovable Property
Chapter Six
PROCEDURE FOR ASSESSMENT AND COLLECTION OF TAX ON THE BASIS OF SECONDARY TAX LIABILITY
Chapter Seven
OTHER FORMS OF TERMINATION OF TAX DEBT
- (Deleted)

Part Three
PROVISION OF TAX SERVICES, TAX AUDIT AND TAX POLICE

Chapter One
TAX SERVICES
Chapter Two
TAX AUDIT
Deleted
DELETED
Deleted
DELETED
- Assessing of Tax Liability to a Person Performing Unregistered, i.e. Unreported Business Activity
Chapter Three A
deleted
Chapter Three
deleted
Chapter Four
MEASURES FOR REMOVAL OF IDENTIFIED INFRINGEMENTS OF LAW AND IRREGULARITIES IN APPLICATION OF REGULATIONS
Chapter Five
DETECTION OF TAX CRIMES

Part Four
PROCEDURE WITH RESPECT TO LEGAL REMEDY

Part Five
LEGAL ASSISTANCE IN TAX MATTERS

Part Six
COMPETENCE AND ORGANISATION OF TAX ADMINISTRATION

Management
Organisational Units
Loss of Rank
Wages
Recognitions, Rewards and Wage Increases
Jobs Incompatible with Official Function

Part Seven
PENAL PROVISIONS

Chapter One
TAX CRIMES
Chapter Two
TAX MISDEMEANOURS
- 1) General Tax Misdemeanours of Legal Persons and Entrepreneurs
- 2) Special Tax Misdemeanours
  - Failure to File an Information Tax Return
  - Misdemeanours of Responsible Persons with the Tax Administration

Part Eight
TRANSITIONAL AND FINAL PROVISIONS

Application for Property Recording

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 70/03)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 55/04)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 61/05)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 61/07)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 20/09)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 53/10)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 101/11)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 93/12)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 47/13)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 108/13)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 68/14)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 105/14)
LAW ON AMENDMENT TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 112/15)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 15/16)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 108/16)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 30/18)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 95/18)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 86/19)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 144/20)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 96/21)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 138/22)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

Legal Acts in English

Legal Acts in English

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