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, 144/20 of 27 November 2020 and 118/21 of 9 December 2021
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PUBLISHER'S NOTE
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I. BASIC PROVISIONS
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II. PROPERTY TAX
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Taxpayer
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Tax Base
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Onset of Tax Liability
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Tax Liability Cessation
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Tax Rates
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Tax Exemptions
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Tax Credits
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Taxpayer
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III. INHERITANCE AND GIFT TAX
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Taxability
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Taxpayer
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Tax Base
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Onset of Tax Liability
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Tax Rates
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Tax Exemptions
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Tax Credit
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Taxability
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IV. TAX ON THE TRANSFER OF ABSOLUTE RIGHTS
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Taxability
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Taxpayer
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Tax Base
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Onset of Tax Liability
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Tax Rates
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Tax Exemptions
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Taxability
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V. DETERMINATION AND PAYMENT OF PROPERTY TAX
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Determination of Tax
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Guarantee
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Obligation to Submit Contracts and Other Documents to the Tax Authority and Local Government Unit
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Determination of Tax
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VI. PENAL PROVISIONS
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VII. TRANSITIONAL AND CONCLUDING PROVISIONS
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ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 135/04)
LAW AMENDING THE PROPERTY TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 61/07)
LAW AMENDING THE PROPERTY TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 5/09)
LAW AMENDING THE PROPERTY TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No 101/10)
LAW AMENDING THE PROPERTY TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No 24/11)
LAW AMENDING THE PROPERTY TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 78/11)
LAW AMENDING THE PROPERTY TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 47/13)
LAW AMENDING THE PROPERTY TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 95/18)
LAW AMENDING THE PROPERTY TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 86/19)
LAW AMENDING THE PROPERTY TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 144/20)
LAW AMENDING THE PROPERTY TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 118/21)
LAW AMENDING THE PROPERTY TAX LAW
