ISSN 1452-6662
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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 and 30/18 of 20 April 2018
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  • NOTE OF THE PUBLISHER
  • I. BASIC PROVISIONS
  • II. TAXABILITY
  • III. COMMENCEMENT OF EXCISE TAX LIABILITY
  • IV. EXCISE TAX PAYER
  • V. EXCISE TAX BASE
  • VI. EXCISE TAX AMOUNTS AND RATES
  • VII. EXCISE TAX FACILITIES
  • VIIa DEFERRED EXCISE TAX CHARGING AND PAYMENT REGIME
  • VIII. EXCISE TAX CHARGING AND COLLECTION
  • IX. DECLARING AND KEEPING RECORDS OF EXCISE TAX AND PRESENTING DATA AND DOCUMENTS
  • X. STATUTE OF LIMITATIONS
  • XI. EXCISE TAX CHARGING AND PAYMENT AUDITING
  • XII. EXCISE TAX REFUND AND REFACTION
  • XIIa CHARGING AND PAYMENT OF EXCISE TAX ON CIGARETTES FROM 2005
  • XIIb SALE OF EXCISABLE PRODUCTS FROM THE AP OF KOSOVO AND METOHIJA
  • XIIc TARIFF CODES
  • XIId ELECTRICITY
  • XIII. PENAL PROVISIONS
  • XIV. TRANSITIONAL AND FINAL PROVISIONS
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 73/01)
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 135/04)
    LAW AMENDING THE EXCISE TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 46/05)
    LAW AMENDING THE EXCISE TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 61/07)
    LAW AMENDING THE EXCISE TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 5/09)
    LAW AMENDING THE EXCISE TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 31/09)
    LAW AMENDING THE EXCISE TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 101/10)
    LAW AMENDING THE EXCISE TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No 43/11)
    LAW AMENDING THE EXCISE TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 101/11)
    LAW AMENDING THE EXCISE TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 93/12)
    LAW AMENDING THE EXCISE TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 119/12)
    LAW AMENDING THE EXCISE TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 47/13)
    LAW AMENDING THE EXCISE TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 142/14)
    LAW AMENDING THE EXCISE TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 55/15)
    LAW AMENDING THE EXCISE TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 103/15)
    LAW AMENDING THE EXCISE TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 108/16)
    THE LAW AMENDING THE EXCISE TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 30/18)
    LAW AMENDING THE EXCISE TAX LAW