Tax on Capital Gains: The New PPDG-3R Form 

Tax Application for Establishing Tax on Capital Gains Update – The New PPDG-3R Form

The „Official Gazette of the Republic of Serbia“[number 38 18.5.2018.] has published amendments and supplements to the Rulebook on tax return forms used for determining the income tax of citizens, which is payable according to the decision coming into force on the 26th of May 2018.

The Rule-book has prescribed the following changes:

  • Harmonization of the provisions of the Rulebook with the amendments and supplements to the Law on Personal Income Tax regarding filling in the tax return forms: PPDG-1R and PPDG-2R.
  • According to the amended article 3 and paragraph 3 of the rulebook, tax return forms PPDG-2R and PPDG-3R in should be submitted by the natural person on the territory which is his/her place of residence. Non-resident tax payers are obliged to submit their tax return forms through a tax representative appointed in accordance to tax procedure and tax administration regulations on the territory of residence of the tax payer and/or the territory of residence of the tax representative. ∙
  • The new PPDG-3R form for the tax registration for capital gains has been created as an integral part if the Rule-book.

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