Ceasing your tax residency in Serbia involves a series of legal steps to ensure compliance with local laws and regulations. This guide will take you through each step of the process in detail.
Determine Eligibility
To cease tax residency in Serbia, you must first determine your eligibility. This involves assessing whether you meet the criteria for being considered a non-resident. According to Serbian law, you are considered a tax resident if you have a permanent home, center of vital interests, or physical presence in Serbia for more than 183 days in a 12-month period.
Notify the Tax Authorities
You must formally notify the Serbian Tax Administration of your intention to cease tax residency. This is done by submitting a written request to the local tax office where you are registered. The request should include your personal details, reasons for ceasing tax residency, and any supporting documents.
Submit Required Documentation
Along with the written request, you are required to submit specific documents. These typically include proof of residence in another country, evidence of employment or business activities abroad, and any other relevant documents that support your claim of non-residency.
Settle Outstanding Tax Obligations
Before your tax residency can be terminated, you must settle all outstanding tax obligations. This includes paying any due taxes, penalties, and interest. Ensure that you have fulfilled all your tax duties up to the date of your intended cessation.
Obtain Confirmation
Once your request and documentation have been reviewed and approved by the Serbian Tax Administration, you will receive a formal confirmation of the cessation of your tax residency. Keep this confirmation for your records as it serves as official proof of your non-resident status.
Legal References
- Law on Personal Income Tax (Zakon o porezu na dohodak građana)
- Rulebook on Determining Residency for Tax Purposes (Pravilnik o određivanju rezidentnosti za poreske svrhe)
- Tax Procedure and Tax Administration Law (Zakon o poreskom postupku i poreskoj administraciji)
Useful Links
