LEGAL ENTITY PROFIT TAX LAW Published in the Službeni glasnik RS, Nos. 25/01 of 18 April 2001, 80/02 of 26 November 2002, 80/02 of 26 November 2002 – other law, 43/03 of 22 April 2003, 84/04 of 24 July 2004, 18/10 of 26 March 2010, 101/11 of 30 December 2011, 119/12 of 17 December 2012, 47/13 of 29 May 2013, 108/13 of 6 December 2013, 68/14 of 3 July 2014 (other law), 142/14 of 25 December 2014, 91/15 of 5 November 2015 (Authentic Interpretation) , 112/15 of 30 December 2015, 113/17 of 17 December 2017, 95/18 of 8 December 2018, 86/19 of 6 December 2019, 153/20 of 21 December 2020 and 118/21 of 9 December 2021
Full text is available to subscribers only
| For Subscribers | For New Users |
|
|
-
I. TAXPAYER
-
II. TAX BASE
-
III. TAX TREATMENT OF A TAXPAYER'S LIQUIDATION AND BANKRUPTCY
-
IV. TAX PERIOD
-
V. TAX RATE
-
VI. TAX INCENTIVES
-
VII. ELIMINATION OF DOUBLE TAXATION OF PROFITS ACCRUED IN THE OTHER REPUBLIC AND IN OTHER STATES
-
VIII. GROUP TAXATION AND TRANSFER PRICES
-
IX. DETERMINATION AND COLLECTION OF ENTERPRISE PROFIT TAX
-
X. PENAL PROVISIONS
-
XI. TRANSITIONAL AND CONCLUDING PROVISIONS
-
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 80/02)
LAW AMENDING THE ENTERPRISE PROFIT TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 43/03)
LAW AMENDING THE ENTERPRISE PROFIT TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 84/04)
LAW AMENDING THE ENTERPRISE PROFIT TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXTt (Službeni glasnik RS, No. 18/10)
LAW AMENDING THE ENTERPRISE PROFIT TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 101/11)
LAW AMENDING THE LEGAL ENTITY PROFIT TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 119/12)
LAW AMENDING THE LEGAL ENTITY PROFIT TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 47/13)
LAW AMENDING THE LEGAL ENTITY PROFIT TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 108/13)
LAW AMENDING THE LEGAL ENTITY PROFIT TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 142/14)
LAW AMENDING THE LEGAL ENTITY PROFIT TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 112/15)
LAW AMENDING THE LEGAL ENTITY PROFIT TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 113/17)
Law Amending the Legal Entity Profit Tax Law -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 95/18)
Law Amending the Legal Entity Profit Tax Law -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 86/19)
Law Amending the Legal Entity Profit Tax Law -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 153/20)
Law Amending the Legal Entity Profit Tax Law -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 118/21)
Law Amending the Legal Entity Profit Tax Law
