Extended definition of article 43 of General Tax Act
Based on the new General Tax Act effective as of 1st January 2019, Article 43 related to the rules for determination of the place of residence for individuals having a [...]
Calculation of contribution for forests in 2019
With the new Law about forests (Official Gazette 68/2018), liability for contribution for forests is partially canceled. According to the new Law, all legal and natural persons who are obliged [...]
Submission of OPZ-STAT-1 form in 2019
OPZ-STAT-1 form is a statistical report which was introduced in 2016 about outstanding receivables which are due. Purpose of the form is recording and reporting about outstanding invoices which taxpayers [...]
Yearly stock-taking of assets and liabilities
Yearly stock-taking of assets and liabilities is a process of establishing the real balance of assets and liabilities, according to which, existing balances recorded in the books are adjusted to [...]