REGULATIONS ON THE CONTENT OF A TAX RETURN FOR COMPANY PROFIT TAX SETTLEMENT. Art. 1. Official Gazette of RS No. 139/2004, 19/2005, 15/2006, 59/2006

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1 REGULATIONS ON THE CONTENT OF A TAX RETURN FOR COMPANY PROFIT TAX SETTLEMENT Art. 1. Official Gazette of RS No. 139/2004, 19/2005, 15/2006, 59/2006 According to Art of the Law on the Tax Procedure and Tax Administration (Official Gazette of RS No. 80/02, 84/02, 23/03, 70/03 and 55/04) and Art of the Law on Company Profit Tax (Official Gazette of RS No. 25/01, 80/02, 43/03 and 84/04), the finance minister enacts regulations on the content of a tax return for company profit tax settlement. Art 2. A tax return for company profit tax settlement is filed on the PDP form tax return for advanced final establishment of company profit tax for the period from tо 200 or on the PDN form - Н tax return for advanced final establishment of company profit tax for non-profit organizations for the period from tо 200, printed and enclosed with these Regulations and forming a constituent part thereof. Art 3. A tax return on the PDP form is filed by a company profit taxpayer, namely: 1) an enterprise or a business company organized in one of the following forms: (1) stock company; (2) limited liability company; (3) partnership; (4) limited partnership; (5) social enterprise; 1

2 (6) public enterprise; 2) a cooperative Art. 4. A tax return on the PDN form is filed by a company profit taxpayer another legal person applying a budget system account plan and another legal person applying the account framework for companies, cooperatives and entrepreneurs (non-profit organization). Art. 5. Data are entered in the PDP form in the following manner: Part 1. Data on the taxpayer basic data on the taxpayer are entered (TIN, registration number, firm or business name and data on the taxpayer's seat) Part 2. Data on the activity basic data on the activity (code and name of the prevailing activity) and the date of entry in the register of a competent authority are entered Part 3. Bank account data data on the bank's place of business, name and the bank account are entered Part 4. Data on business units outside the territory of the Republic data on the state, place, address and date of entry in the register of the competent authority of the separate business units of the taxpayer outside the territory of the Republic Part 5. Data on the assessment of a business result and data for establishing the amount of the advance payment are entered in the following manner: 1) under no estimation of incomes, expenditures and profit of newlyformed legal persons from the day of entry in the register of a competent body to the end of the first business year 2) under no settled tax advance payment (amount from no multiplied by a tax rate from no. 5.4); 3) under no monthly amount of advance payments (total amount of advance payments from no divided by the number of months by the end of the first business year) 2

3 The month of registration is calculated into the number of months till the end of the first year for a taxpayer registered by the 15th day in a month, while calculation starts as of the following month for a taxpayer registered on the 16th day in a month till the end of the month. Part 6. Data on business results data from the realized profit and loss account in a business year are entered Part 7. Data of significance for the realization of tax incentives data significant for the realization of tax incentives established by the Law on Company Profit Tax (Official Gazette of RS No. 25/01, 80/02, 43/03 and 84/04 hereinafter: the Law). Part 8. Data on tax exemption or calculated tax reduction are entered in the following manner: 1) under no tax exemption amount (100%) in line with Art , 2 of the Law 2) under no tax exemption amount in line with Art. 46 of the Law 3) under no calculated tax reduction amount in line with Art. 47 of the Law 4) under no.8.4. calculated tax reduction amount equalling 100% of gross salaries paid to persons newly employed for an indefinite period of time and increased by accompanying public incomes paid to the employer's debit (Art of the Law), оr equalling a positive difference between the previously specified amount of salaries and the amount of salaries increased by accompanying public incomes paid to the employer's debit, which, from the contract termination day till the end of the tax period, would be received by employees with whom the contract has been terminated in line with Art. 49 2,3 of the Law, during which period the tax return is filed and the tax balance is compiled 5) under no calculated tax reduction amount in line with Art. 48 of the Law (no. 4 of the PK form, stipulated by the Regulations on the Content of Tax Balance and Other Issues of Significance for the Manner of Establishing Company Profit Tax, hereinafter: the Regulations); 6) under no calculated tax reduction amount in line with Art. 48a of the Law (no. 4 of the PK 1 form, stipulated by the Regulations 7) under no the amount of tax paid on profit realized through business in another republic or state, up to the amount established in line with Art of the Law; 3

4 8) under no calculated tax reduction amount on the basis of a tax credit in line with Art. 52 of the Law (no. 6 of the Annex to the PB 1 Form stipulated by the Regulations) 9) under no the amount of tax exemption in accordance with Art. 50а 1 and Art. 50б 1 of the Law (no. 6 of the Annex to the SU Form stipulated by the Regulations) 10) under no the amount by which the calculated tax is reduced in line with Art 42 1 of the Law on Company Profit Tax (Official Gazette of RS no. 43/94, 53/95, 52/96, 54/96, 42/98, 48/99 and 54/99); 11) under no the amount by which the calculated tax is reduced in line with Art 42 2 of the Law on Company Profit Tax (Official Gazette of RS no. 43/94, 53/95, 52/96, 54/96, 42/98, 48/99 and 54/99); data under this no. are also entered by taxpayers from field 07 trade and field 11 financial, technical and business services banking (1101) and insurance of property and persons (1102); 12) under no the amount obtained when the amount under no is multiplied with the percentage of the participation of capital of a foreign entity in the total capital of the taxpayer, in accordance with Art. 46 of the Law on Company Profit Tax (Official Gazette of RS no. 43/94, 53/95, 52/96, 54/96, 42/98, 48/99 and 54/99); 13) under no the amount of calculated tax reduction of 40% of the paid gross salaries to employees for an indefinite period of time, or 100% paid gross incomes to employees newly employed for an indefinite period of time, increased by accompanying public incomes paid to the employer's debit, during which period the tax return is filed and the tax balance is compiled, in accordance with Art. 49 of the Law on Company Profit Tax (Official Gazette of RS no. 25/01, 80/02 and 43/03). Part 9. Data on tax base and calculated tax are entered in the following manner: 1) under no data from no. 48, PB 1 Form stipulated by the Regulations; 2) under no calculated tax (amount from no multiplied with the tax rate from no. 9.2); 3) under no data from no. 8; 4) under no calculated tax upon deduction; 5) under no amount of calculated tax in proportion with assets acquired through a merger, affiliation or division (no. 4 of the SI Form stipulated by the Regulations); 4

5 6) under no tax calculated as a sum of a settled tax upon deduction and a settled tax in proportion with assets acquired through a merger, affiliation or division; 7) under no amount of advance payments; 8) under no amount of payable tax if the amount of settled tax is higher than the amount of advance payments; 9) under no amount of tax for return if the amount of advance payments is higher than the amount of settled tax Part 10. Data of significance to the establishment of the amount of advance payment are entered in the following manner: 1) under no settled tax from no. 9.3; 2) under no total amount of an unused part of tax credit expressed as a sum of the amounts under tо ; 3) under no tо individual amounts of the unused part of the tax credit expressed under no. 5 of the PK form (up to 50%, or 70% of the settled tax in line with Art. 48 1, 2 of the Law), no. 5 of the PK 1 form and no.7 of the Annex to the PB 1 Form stipulated by the Regulations; 3а) under no reduction of settled tax from Art 50а and 50б of the Law, expressed under no. 6 of the SU form stipulated by the Regulations; 4) under no total advance payments (amount from no reduced by amounts from 10.2 and 10.3); 5) under no monthly advance payments (total amount of advance payments from no divided into 12 months). Part 11. Data significant to a change of monthly advance payments are entered in the following manner: 1) under no tax period for which data are filed; 2) under no data on the tax base from no. 48 of the PB 1 form stipulated by the Regulations; 3) under no settled tax (amount from no multiplied with the tax rate from no. 11.3); 5

6 4) under no data on settled tax reduction as a sum of amounts under nos и ; 5) under no data from no. 5 of the PK Form stipulated by the Regulations enclosed with the latest annual tax balance, up to 50%, or 70% of the settled tax in line with Art. 48 1, 2 of the Law; 6) under no amount from no. 5. of the PK 1 Form stipulated by the Regulations enclosed with the latest annual tax balance 6а) under no settled tax reduction calculated by dividing the recognized reduction of the settled tax in proportion with investments from Art. 50а and 50б of the Law (no. 6 of the SU form stipulated by the Regulations enclosed with the latest annual tax balance) by 12 and multiplying with the number of months in the period for which the tax return for change of a monthly advance payment is filed 7) under no settled tax upon reduction (amount from no reduced by amounts from nos and 11.6.); 8) under no monthly amount of advance payments obtained by dividing amounts from no by the number of months in the period for which the tax return for change of a monthly advance payment is filed Part 12. Data on tax consolidation are entered in the following manner: 1) under no name of the mother company conducting tax consolidation; 2) under no taxable profit of the taxpayer from column 3 of the KPB form stipulated by the Regulations 3) under no the rest of capital profit from column 4 of the KPB form stipulated by the Regulations 4) under no amount of loss from column 5 of the KPB form stipulated by the Regulations 5) under no tax base from column 6 of the KPB form stipulated by the Regulations ( ) Part 13. Other data data related to the bankruptcy or liquidation procedure (date of opening the bankruptcy or liquidation procedure, decision number, full name of the receiver and the designation of the bankruptcy or liquidation board) are entered Part 14. List of enclosed evidence a list of documents submitted by the taxpayer which are importance of company profit tax settlement is entered 6

7 Part 15. Note by a taxpayer/tax attorney/tax representative a note by the taxpayer related to tax return submission is entered (if necessary) Art. 6 Data in the PDN form are entered in the following manner: Part 1. Taxpayer's data basic data on the taxpayer are entered (tax identification number, registration number, firm or business name and data on the seat of the taxpayer) Part 2. Data on the activity basic data on the activity (code and name of the prevailing activity) and the date of entry in the register of a competent authority are entered Part 3. Account data the number of an open sub-account within a consolidated treasury account or the bank account number is entered Part 4. Data on the tax base and settled tax data from the PBN form (hereinafter: the PBN form) or the PBN 1 form, stipulated by the Regulations on the Content of Tax Balance for Other Legal Entities (non-profit organizations) Company Profit Taxpayers (Official Gazette of RS No. 19/05), namely: 1) under no data on total incomes realized in the market, the taxpayer applying the account plan to the budget system entering total incomes increased by the amount of income from the sale of non-financial assets in supplies no. 19. of the PBN Form 2) under no data on total expenditures related to incomes realized in the market, the taxpayer applying the account plan to the budget system entering total expenditures increased by the coverage of assets spent on the purchase of nonfinancial assets no. 20 of the PBN Form 3) under no data on the surplus of incomes over expenditures (tax base) 4) under no settled tax (amount from no multiplied with the rate from no. 4.4). Part 5. Data of importance for tax exemption realization data on exemption eligibility from Art. 44 of the Law. Part 6. Data for establishing the advance payment amount are entered in the following manner: 1) under no settled profit tax, i.e. total amount of advance payments (amount from no. 4.5); 7

8 2) under no monthly amount of advance payments (total amount of advance payments divided by 12 or by the number of tax period months). Part 7. List of enclosed evidence a list of enclosed documents submitted by the taxpayer and of significance for company profit tax settlement. Part 8. Note by a taxpayer/tax attorney/tax representative a note by the taxpayer related to tax return submission is entered (if necessary) Art 7. On the day when these Regulations take effect, the Regulations on the Content of the Tax Return for Establishing Company Profit Tax (Official Gazette of RS No. 39/01) cease to be in force. Art 8. These Regulations take effect on the day following the day of their publication in the Official Gazette of the Republic of Serbia. 04 No /04 Belgrade, 27 December 2004 Minister Mladjan Dinkic, personal signature 8

9 PDP Form MINISTRY OF FINANCE TAX AUTHORITIES Organizational unit Circle the appropriate number: 1. Annual tax settlement and advance payment for the following period 2. Change of monthly advance payments 3 Expired tax exemption right 4. Activity commencement TAX RETURN FOR ADVANCE-FINAL ESTABLISHMENT OF COMPANY PROFIT TAX FOR THE PERIOD FROM TO DATA ON THE TAXPAYER: 1.1. Tax identification no. _ _ _ _ _ _ _ _ _ 1.2. Registration no. 1) _ _ _ _ _ _ _ _ 1.3. Firm- business name (full designation) 1.4. Firm- business name (short designation) 1.5. Head office data: Municipality Place Street House no. (number and letter) _ _ _ _ Floor, flat no. and letter _ _ _ _ _ _ Telephone-fax no. _ _ _ _ _ _ _ _ _ _ Fax _ _ _ _ _ _ _ _ _ _ ACTIVITY DATA: 2.1. Prevailing activity: Name: Code 1): _ _ _ _ _ 2.2. Registration date: _ _ _ _ _ _ _ _ 9

10 3. BANK ACCOUNT DATA: Place Bank name Account no. 1. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 2. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 3. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 4. DATA ON SEPARATE BUSINESS UNITS OUTSIDE THE TERRITORY OF THE REPUBLIC: State- place Street and no. Registration date 1. _ _ _ _ _ _ _ _ 2. _ _ _ _ _ _ _ _ 3. _ _ _ _ _ _ _ _ 5. DATA ON THE ASSESSMENT OF BUSINESS RESULTS AND DATA FOR THE ESTABLISHMENT OF THE ADVANCE PAYMENT AMOUNT 2) 5.1. Income assessment for the first business year 5.2. Expenditure assessment for the first business year 5.3. Profit assessment for the first business year _ _ _ _ _ _ _ _ _ _ _ _ 5.4. Tax rate _ _ _ 5.5. Settlement tax advance payment for the period from to 5.6. Monthly advance payment amount (no. 5.5 divided by the number of months till the end of a business year 6. BUSINESS RESULT DATA: 3) 6.1. Profit in the first business year 3) 6.2. Loss in the first business year 7. DATA SIGNIFICANT FOR THE REALIZATION OF TAX INCENTIVES: 7.1. Name and seat of the concession company - concessionaire 10

11 TIN of the concessionaire _ _ _ _ _ _ _ _ _ Date of the conclusion of a concession act or contract _ _ _ _ _ _ _ _ Length of tax exemption period on the basis of concession investments, established by the government of the Republic of Serbia 4) 7.2. Date of incorporation of a new business unit in underdeveloped areas _ _ _ _ _ _ _ _ Profit realized in a new business unit in underdeveloped areas 7.3. Company for professional training, professional rehabilitation and employment of disabled persons Total no. of employees _ _ _ _ _ _ No. of employed disabled persons _ _ _ _ _ _ 7.4. Republic or state where profit on which company profit tax was paid has been realized Amount of paid tax 7.5. Participation of the mother company in a non-resident affiliate's capital _ _ _ Duration of participation of the mother company in a non-resident affiliate's capital 7.6. Salaries paid to newly-employed persons _ _ _ _ _ _ _ _ _ _ _ _ Amount of salaries to have been received by employees with whom employment contracts have been terminated as of termination day 8. DATA ON TAX EXEMPTION OR SETTLED TAX REDUCTION : 8. Total tax exemption or settled tax reduction: _ _ _ _ _ _ _ _ _ _ _ _ 8.1. Amount of tax exemption (100%) for a newly-formed concession company 8.2. Amount of tax exemption according to the participation of the number of employed disabled persons in the number of employees in a company for professional training, professional rehabilitation and employment of disabled persons 8.3. Amount of reduction for profit realized in a newly-formed business unit in underdeveloped areas 11

12 8.4. Amount of reduction for the employment of new staff for an indefinite period of time 8.5. Amount of reduction on the basis of investments in basic assets (no.4 of the PK Form) 8.6. Amount of reduction on the basis of investments in basic assets (no.4 of the PK1 Form) 8.7. Amount of reduction for tax paid on profit realized through business in another republic or state 8.8. Amount of reduction for settled company profit tax and tax upon deduction (no.6 of the Annex to the PB1 Form) 8.9. Amount of tax exemption for a proportionate amount of investments in basic assets (no.6 of the SU Form) For a newly formed legal person 5) _ _ _ _ _ _ _ _ _ _ _ _ For a newly formed legal person with head office in underdeveloped areas 5) and free zones 5) For a taxpayer with a foreign person's investment _ _ _ _ _ _ _ _ _ _ _ _ 5) For newly-employed staff for an indefinite period of time 9. DATA ON THE TAX BASE AND SETTLED TAX: 9.1. Tax base (no. 48 of the PB1 Form) 9.2. Tax rate _ _ _ 9.3. Settled tax (9.1. x 9.2.) 9.4. Total settled tax reductions (data from no. 8) 9.5. Settled tax upon reduction ( ) 9.6. Settled tax in proportion with assets acquired through a merger, affiliation or division (no. 4 of the SI Form) 9.7. Settled tax ( ) 9.8. Effected tax advance payments 12

13 9.9. Amount of tax for payment ( ) _ _ _ _ _ _ _ _ _ _ _ _ Amount of tax for return ( ) 10. DATA IMPORTANT FOR THE ESTABLISHMENT OF ADVANCE PAYMENT AMOUNT: Settled tax (data from no. 9.3.) Unused part of the tax credit (total) For investment in basic assets (no. 5 of the PK Form, up to the amount stipulated by Art. 48 1, 2 of the Law) For investment in basic assets (no. 5 of the PK1 Form) For paid profit tax and tax upon deduction (no. 7 of the Annex of the PB1 Form) Settled tax reduction (no.6 of the SU Form) Total advance payment amount ( ) Monthly advance payment amount (10.4. : 12) _ _ _ _ _ _ _ _ _ _ _ _ 11. PODACI OD ZNAČAJA ZA IZMENU MESEČNE AKONTACIJE: 6) Tax period Tax base (no. 48 of the PB1 Form) Tax rate _ _ _ Settled tax (11.2. x 11.3.) Settled tax reduction - unused part of the tax credit For investments in basic assets (no. 5 of the PK Form enclosed with the latest annual tax balance) For investments in basic assets (no. 5 of the PK-1 Form enclosed with the latest annual tax balance) Reduction of settled tax (no. 6 of the SU Form enclosed with the latest annual tax balance: 12 x number of months of the settlement period 13

14 11.7. Tax settled upon reduction ( ) Monthly advance payment amount (no divided by the number of months of the settlement period) 12. TAX CONSOLIDATION DATA: Name of the mother company Taxable profit upon consolidated balance Rest of capital profit Loss Tax base ( ) 13. OTHER DATA: Bankruptcy procedure opening date _ _ _ _ _ _ _ _ Full name of the receiver Liquidation procedure opening date _ _ _ _ _ _ _ _ No. of decision on the opening of the bankruptcy/liquidation procedure Designation of the bankruptcy/liquidation board 14. LIST OF ENCLOSED EVIDENCE: 15. NOTE BY THE TAXPAYER/TAX ATTORNEY/TAX REPRESENTATIVE: to be filled in by the tax applicant: (Place) (Date) (Signature of the taxpayer/attorney/representative) 14

15 to be filled in by the Tax Authorities: Confirmation on the receipt of the tax return: 1) Data from the records of authorities in charge of statistics 2) Data to be entered by the taxpayer commencing an activity (newly-formed legal person) 3) Data from financial statements for the period for which a tax obligation is established 4) Exhibit: concession act or contract 5) Data to be entered by the taxpayers that have become entitled to tax reduction according to the provisions of the Law on the Company Profit Tax (Official Gazette of RS No. 43/94, 53/95, 52/96, 54/96, 42/98, 48/99, 54/99) and the Law on the Company Profit Tax (Official Gazette of RS No. 25/01, 80/02, 43/03) pending the expiry of the period for which the tax exemption right has been established 6) Data to be entered by the taxpayer whose period for the realization of a right to tax exemption during a year has expired. 15

16 MINISTRY OF FINANCE TAX AUTHORITIES Organizational unit PDN Form TAX RETURN FOR ADVANCE-FINAL ESTABLISHMENT OF COMPANY PROFIT TAX FOR NON-PROFIT ORGANIZATIONS FOR THE PERIOD FROM TO DATA ON THE TAXPAYER: 1.1. Tax identification no. _ _ _ _ _ _ _ _ _ 1.2. Registration no.1) _ _ _ _ _ _ _ _ 1.3. Firm- business name (full designation) 1.4. Firm- business name (short designation) 1.5. Head office data: Municipality Place Street House no. (number and letter) _ _ _ _ Floor, flat no. and letter _ _ _ _ _ _ Telephone-fax no. _ _ _ _ _ _ _ _ _ _ Fax _ _ _ _ _ _ _ _ _ _ ACTIVITY DATA: Code1): _ _ _ _ _ 2.1. Prevailing activity: Name: 2.2. Registration date: _ _ _ _ _ _ _ _ 3. ACCOUNT DATA: Sub-account opened within a consolidated treasury account 1. Sub-account no. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 2. Sub-account no. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 3. Sub-account no. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 16

17 4. DATA ON TAX BASE AND SETTLED TAX: 4.1. Incomes realized in the market 4.2. Expenditures related to incomes realized in the market 4.3. Tax base surplus of incomes over expenditures ( ) 4.4. Tax rate 4.5. Settled tax (4.3. x 4.4.) 5. DATA IMPORTANT FOR TAX EXEMPTION REALIZATION: 5.1. Amount of the surplus of incomes over expenditures distributed to incorporators, 2 members, directors, employees or persons linked with them ) _ _ _ _ _ _ _ _ _ Amount of the total mass of assets paid as personal salaries to 3 directors, employees or persons linked with them ) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Average no. of employees 3 ) 5.2. Data on the value of assets distributed to incorporators, members, directors, employees or persons linked with them 4 ) 6. DATA FOR ADVANCE PAYMENT AMOUNT ESTABLISHMENT 6.1. Settled profit tax total advance payment amount 6.2. Monthly advance payment amount (no divided by 12 or the number of tax period months) _ _ _ _ _ _ _ _ _ _ _ _ 7. LIST OF ENCLOSED EVIDENCE 8. NOTE BY THE TAXPAYER/TAX ATTORNEY/TAX REPRESENTATIVE 17

18 to be filled in by the tax applicant: (Place) (Date) (Signature by the taxpayer/attorney/ representative) to be filled in by the Tax Authorities: Confirmation on the receipt of the tax return 1 ) Data from the records of authorities in charge of statistics 2 ) Exhibit: statement by a person in charge 3 ) Exhibit: Data from stipulated forms on paid personal incomes 4 ) Exhibit: statement by a person in charge PROVISIONS OF AMENDMENT 59/2006 NOT INTEGRATED IN THE TEXT: "Art. 4. Exceptionally for 2006, the taxpayer that used for 2005 the tax incentive from Art. 50a and 50b of the Law and expressed in the PDP form for 2005 the amount of tax exemption on that basis can file a tax return for the establishment of the amount of advance payment for 2006, on the PDP form from Art. 3 of these Regulations, in which the amount of advance payment for 2006 will be established in line with these Regulations. In the case from 1 of this Article, only the data for no. 1-4, 10, 14 and 15 are entered in the tax return, while the period for which the tax return is filed, as of the month in which it was filed, is entered in the header of the tax return. Art. 5. These Regulations take effect on the eighth day as of the day of their publication in the Official Gazette of the Republic of Serbia Pz-dob Pz-post