{"id":1037,"date":"2020-12-22T08:54:19","date_gmt":"2020-12-22T08:54:19","guid":{"rendered":"https:\/\/www.profitplus.rs\/?p=1037"},"modified":"2020-12-22T09:10:40","modified_gmt":"2020-12-22T09:10:40","slug":"introduction-of-a-set-of-tax-laws","status":"publish","type":"post","link":"https:\/\/www.profitplus.rs\/en\/introduction-of-a-set-of-tax-laws\/","title":{"rendered":"Introduction of a set of tax laws"},"content":{"rendered":"<p>On 17th December, 2020 the government passed a series of tax-related laws that we have already warned you about.<\/p>\n<p>Here is a list of these newly adopted laws:<\/p>\n<ul>\n<li>Value Added Tax Amendment Act;<\/li>\n<li>Corporation Tax Amendment Act;<\/li>\n<li>Personal Income Tax Amendment Act;<\/li>\n<li>Mandatory Social Insurance Contributions Amendment Act;<\/li>\n<li>Excise Duty Amendment Act;<\/li>\n<li>Fiscalization Act.<\/li>\n<\/ul>\n<p>There are three additional laws that have been enacted which regulate the financial aspect of transactions in a business setting:<\/p>\n<ul>\n<li>Digital Property Act;<\/li>\n<li>Anti-Money Laundering and Counter-Terrorism Financing Amendment Act;<\/li>\n<li>Capital Market Amendment Act.<\/li>\n<\/ul>\n<p>As we have already reviewed each of these laws in our previous newsletters, we are using this opportunity to draw your attention to the novel changes to our legislation:<\/p>\n<ul>\n<li>The maximum base for computing the amount of contributions for 2021 is 405,750 RSD;<\/li>\n<li>The minimum base for calculating the amount of contributions applicable in 2021 is 28,403 RSD;<\/li>\n<li>Personal exemption to be universally applied during 2021 is 18,300 RSD.<\/li>\n<\/ul>\n<table width=\"733\">\n<tbody>\n<tr>\n<td width=\"83\">Month<\/td>\n<td width=\"138\">Possible number of working days per month<\/td>\n<td width=\"138\">Possible number of workhouses days per month<\/td>\n<td width=\"138\">Minimum net wage per hour of work<\/td>\n<td width=\"138\">Minimum net monthly salary<\/td>\n<td width=\"98\">Minimum gross I monthly salary<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">January<\/td>\n<td width=\"138\">21<\/td>\n<td width=\"138\">168<\/td>\n<td width=\"138\">183,93<\/td>\n<td width=\"138\">30.900,24<\/td>\n<td width=\"98\">41.469,67<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">February<\/td>\n<td width=\"138\">20<\/td>\n<td width=\"138\">160<\/td>\n<td width=\"138\">183,93<\/td>\n<td width=\"138\">29.428,80<\/td>\n<td width=\"98\">39.370,61<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">March<\/td>\n<td width=\"138\">23<\/td>\n<td width=\"138\">184<\/td>\n<td width=\"138\">183,93<\/td>\n<td width=\"138\">33.843,12<\/td>\n<td width=\"98\">45.667,79<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">April<\/td>\n<td width=\"138\">22<\/td>\n<td width=\"138\">176<\/td>\n<td width=\"138\">183,93<\/td>\n<td width=\"138\">32.371,68<\/td>\n<td width=\"98\">43.568,73<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">May<\/td>\n<td width=\"138\">21<\/td>\n<td width=\"138\">168<\/td>\n<td width=\"138\">183,93<\/td>\n<td width=\"138\">30.900,24<\/td>\n<td width=\"98\">41.469,67<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">Jun<\/td>\n<td width=\"138\">22<\/td>\n<td width=\"138\">176<\/td>\n<td width=\"138\">183,93<\/td>\n<td width=\"138\">32.371,68<\/td>\n<td width=\"98\">43.568,73<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">July<\/td>\n<td width=\"138\">22<\/td>\n<td width=\"138\">176<\/td>\n<td width=\"138\">183,93<\/td>\n<td width=\"138\">32.371,68<\/td>\n<td width=\"98\">43.568,73<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">August<\/td>\n<td width=\"138\">22<\/td>\n<td width=\"138\">176<\/td>\n<td width=\"138\">183,93<\/td>\n<td width=\"138\">32.371,68<\/td>\n<td width=\"98\">43.568,73<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">September<\/td>\n<td width=\"138\">22<\/td>\n<td width=\"138\">176<\/td>\n<td width=\"138\">183,93<\/td>\n<td width=\"138\">32.371,68<\/td>\n<td width=\"98\">43.568,73<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">October<\/td>\n<td width=\"138\">21<\/td>\n<td width=\"138\">168<\/td>\n<td width=\"138\">183,93<\/td>\n<td width=\"138\">30.900,24<\/td>\n<td width=\"98\">41.469,67<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">November<\/td>\n<td width=\"138\">22<\/td>\n<td width=\"138\">176<\/td>\n<td width=\"138\">183,93<\/td>\n<td width=\"138\">32.371,68<\/td>\n<td width=\"98\">43.568,73<\/td>\n<\/tr>\n<tr>\n<td width=\"83\">December<\/td>\n<td width=\"138\">23<\/td>\n<td width=\"138\">184<\/td>\n<td width=\"138\">183,93<\/td>\n<td width=\"138\">33.843,12<\/td>\n<td width=\"98\">45.667,79<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>On 17th December, 2020 the government passed a series of tax-related laws that we have already warned you about. Here &#8230; <a class=\"cz_readmore\" href=\"https:\/\/www.profitplus.rs\/en\/introduction-of-a-set-of-tax-laws\/\"><i class=\"fa fa-angle-right\"><\/i><span>More info<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":668,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[14],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Introduction of a set of tax laws - PROFIT PLUS West Balkans<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.profitplus.rs\/en\/introduction-of-a-set-of-tax-laws\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Introduction of a set of tax laws - PROFIT PLUS West Balkans\" \/>\n<meta property=\"og:description\" content=\"On 17th December, 2020 the government passed a series of tax-related laws that we have already warned you about. Here ... More info\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.profitplus.rs\/en\/introduction-of-a-set-of-tax-laws\/\" \/>\n<meta property=\"og:site_name\" content=\"Profit Plus West Balkans\" \/>\n<meta property=\"article:published_time\" content=\"2020-12-22T08:54:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-12-22T09:10:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.profitplus.rs\/wp-content\/uploads\/2020\/07\/poslovno-upravljanje.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\">\n\t<meta name=\"twitter:data1\" content=\"dusica\">\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\">\n\t<meta name=\"twitter:data2\" content=\"1 minute\">\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.profitplus.rs\/#organization\",\"name\":\"PROFIT PLUS West Balkans\",\"url\":\"https:\/\/www.profitplus.rs\/\",\"sameAs\":[],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.profitplus.rs\/#logo\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/www.profitplus.rs\/wp-content\/uploads\/2020\/10\/profit-west-balkans-logo.png\",\"width\":286,\"height\":100,\"caption\":\"PROFIT PLUS West Balkans\"},\"image\":{\"@id\":\"https:\/\/www.profitplus.rs\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.profitplus.rs\/#website\",\"url\":\"https:\/\/www.profitplus.rs\/\",\"name\":\"Profit Plus West Balkans\",\"description\":\"Company for accounting, finance and tax consulting services\",\"publisher\":{\"@id\":\"https:\/\/www.profitplus.rs\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/www.profitplus.rs\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.profitplus.rs\/en\/introduction-of-a-set-of-tax-laws\/#primaryimage\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/www.profitplus.rs\/wp-content\/uploads\/2020\/07\/poslovno-upravljanje.jpg\",\"width\":900,\"height\":600,\"caption\":\"pdv\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.profitplus.rs\/en\/introduction-of-a-set-of-tax-laws\/#webpage\",\"url\":\"https:\/\/www.profitplus.rs\/en\/introduction-of-a-set-of-tax-laws\/\",\"name\":\"Introduction of a set of tax laws - PROFIT PLUS West Balkans\",\"isPartOf\":{\"@id\":\"https:\/\/www.profitplus.rs\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.profitplus.rs\/en\/introduction-of-a-set-of-tax-laws\/#primaryimage\"},\"datePublished\":\"2020-12-22T08:54:19+00:00\",\"dateModified\":\"2020-12-22T09:10:40+00:00\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.profitplus.rs\/en\/introduction-of-a-set-of-tax-laws\/\"]}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/www.profitplus.rs\/en\/introduction-of-a-set-of-tax-laws\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.profitplus.rs\/en\/introduction-of-a-set-of-tax-laws\/#webpage\"},\"author\":{\"@id\":\"https:\/\/www.profitplus.rs\/#\/schema\/person\/1f28d6e642b9c3fc798955a0565dcc80\"},\"headline\":\"Introduction of a set of tax laws\",\"datePublished\":\"2020-12-22T08:54:19+00:00\",\"dateModified\":\"2020-12-22T09:10:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.profitplus.rs\/en\/introduction-of-a-set-of-tax-laws\/#webpage\"},\"publisher\":{\"@id\":\"https:\/\/www.profitplus.rs\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.profitplus.rs\/en\/introduction-of-a-set-of-tax-laws\/#primaryimage\"},\"articleSection\":\"Tax news\",\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.profitplus.rs\/#\/schema\/person\/1f28d6e642b9c3fc798955a0565dcc80\",\"name\":\"dusica\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/www.profitplus.rs\/en\/wp-json\/wp\/v2\/posts\/1037\/"}],"collection":[{"href":"https:\/\/www.profitplus.rs\/en\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.profitplus.rs\/en\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.profitplus.rs\/en\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.profitplus.rs\/en\/wp-json\/wp\/v2\/comments\/?post=1037"}],"version-history":[{"count":3,"href":"https:\/\/www.profitplus.rs\/en\/wp-json\/wp\/v2\/posts\/1037\/revisions\/"}],"predecessor-version":[{"id":1041,"href":"https:\/\/www.profitplus.rs\/en\/wp-json\/wp\/v2\/posts\/1037\/revisions\/1041\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.profitplus.rs\/en\/wp-json\/wp\/v2\/media\/668\/"}],"wp:attachment":[{"href":"https:\/\/www.profitplus.rs\/en\/wp-json\/wp\/v2\/media\/?parent=1037"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.profitplus.rs\/en\/wp-json\/wp\/v2\/categories\/?post=1037"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.profitplus.rs\/en\/wp-json\/wp\/v2\/tags\/?post=1037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}