REPUBLIC OF SERBIA

CITY OF BELGRADE
BELGRADE CITY ADMINISTRATION
SECRETARIAT FOR PUBLIC REVENUES
Sector of Public Revenues for District of City Municipalities
Branch-office:

Decision No.:

Citizen's ID.No.:

Secretariat for Public Revenues,- _____ Branch Office, on the basis of Article 2a and 54
of the Law on Tax Procedure and Tax Administration («Official Gazette of RS» No.:
80/02... 108/16, Hereinafter: ZPPPA ), Articles 32, 33, 38b and 39 of the Property Tax
Law ( «Official Gazette of RS» No.26/01 ... 68/14 – State law: Hereinafter: Law), Article
60 in connection with Article 6, item 1 of the Law on Financing Local Government
(«Official Gazette of RS» No.: 62/06...96/17 – harmonized RSD amounts), Article 40a, of
the Decision on Administration of the City of Belgrade («Official Gazette of the City of
Belgrade» No.: 8126/16, 2/17 and36/17), Articles 104 and 136 of the Law on General
Administrative Procedure («Official Gazette of RS» No. 18/16 and ) in the procedure of
establishment of property tax for year 2018, on 13 March 2018 issues the following

DECISION

Property tax for the year of 2018 is determined for tax payer
_____________________________________________________________________

No Real estate address Zone Period Real estate type Tax base
Surface in m2 Average price Depreciation Tax base Tax amount Tax Tax total
per m2 in the in % deductions/relief
zone
1.1.
1.

TOTAL TAX AMOUNT: ___________

Taxpayer shall pay the above established property tax amount in quarterly instalments
within 45 days at the latest from the commencement of each quarter, as follows:

First quarter Second quarter Third quarter Fourth quarter

Payments shall be made to the account No. 840-713121843-57, reference number ________________________

Taxpayer shall pay the positive difference between the amounts due under this Decision
and the advance payments already made, for the trimester for which the tax liability is
due, within 15 days of the receipt of this decision.
Taxpayer who had no established tax liability for the previous tax year shall pay the
liabilities due under this Decision within 15 days of the receipt thereof.
Interest shall be calculated on the established tax liability and advance payments that
have not been paid within the set period of time, at the rate equal to the annual reference
rate of the National Bank of Serbia, + ten percentage points, with the application of the
simple interest calculation prt/100
If taxpayer fails to pay due liabilities within the set time limit, overdue tax, belonging
interest and enforcement procedure costs shall be collected through a forced collection
procedure. Enforcement procedure costs shall be borne by the taxpayer.
Until the tax decision for 2019 is passed, taxpayer shall pay, in the course of 2019, and
within 45 days at the latest from the commencement of each trimester, advance payment
in the amount of tax liability established for the last trimester of 2018.
An appeal shall not operate as a stay of execution of this decision

RATIONALE

Property tax is established based on the data from the tax return and other data available
to the competent authority of importance for establishment of tax base, pursuant to
Article 33, paragraph 1 of the Law.
Property taxpayer is: any holder of property rights, i.e., property rights over a land
property in excess of 10ares (13); any natural person – apartment or apartment building
lease, pursuant to the law governing residence, i.e., social accommodation, i.e., pursuant
to the law applicable to refugees staying in the country for longer than a year or
indefinitely (14); any holder of property rights over land foreseen for development in
excess of 10ares, pursuant to the law governing legal regime of development land (15);
any holder of a right to use state-owned real property, pursuant to the law governing
public property (16); any usufructuary of state-owned real property pursuant to the law
governing public property (17); any holder of a real property the owner of which is either
unknown or unidentified (18); any holder of a state-owned real property without any
legal grounds (19); and any receiver of financial leasing (20) pursuant to Art. 2 and 4 of
the Law.
The tax base has been determined in accordance with Art. 5, 6 and 6a of the Law as well
as in accordance with the Decision on establishing zones in the territory of the city of
Belgrade for the purpose of determining property taxes (“Official gazette of the City of
Belgrade” Nos. 55/13, 87/14, 69/15, and 78/17), Decision on the rate of depreciation for
the purpose of determining property taxes (“Official gazette of the City of Belgrade” Nos.
56/13 and 69/15) and Decision on assessing average prices per square meter of
corresponding real properties in the territory of the city of Belgrade for the purpose of
determining property taxes for the year of 2018 (“Official gazette of the City of
Belgrade”, No. 78/17).

The property tax amount has been established by the application of tax bases foreseen by
the provisions of art.11, paragraph 1, points 2 and 3 of the Law, and based on the
Decision on the property tax rate (“Official gazette of the City of Belgrade”, No. 56/13...
95/17), in particular:
 - For the land property of a taxpayer who does not have the obligation of keeping
business/accounting records – 0.3%
- For the real property of a taxpayer who does not have the obligation of keeping
business/accounting records, exclusive of land property:
Tax base Tax rate/amount
Up to 10,000,000 0.4%
From 10,000,000 to 25,000,000 RSD RSD 40,000 + 0.6% on the amount in excess of RSD 10,000,000
From 25,000,000 to 50,000,000 RSD RSD 130,000 + 1% on the amount in excess of RSD 25,000,000
Over 50,000,000RSD RSD 380,000 + 2% on the amount in excess of RSD 50,000,000

Tax relief is determined based on article 12 of the Law.

Tax credit (tax deduction) is determined based on article 13 of the Law.
Property tax shall be paid quarterly, within 45 days at the latest of the commencement of
each trimester and advance payments shall be made until the maturity of tax liability as
per the Decision along with a difference between the amounts due under this Decision
and the advance payments already made within 15 days at the latest from the date of
receipt of the Decision, pursuant to Article 39 of the Law.
Accrued interest calculated on overdue payments has been determined pursuant to article
75 ZPPPA.
Forced collection of tax, interest and forced collection expenses are foreseen by the
provisions of Art. 77-113 ZPPPA.

Based on the foregoing, it has been decided as stated in the wording of this Decision.

LEGAL REMEDY: This decision may be appealed to the Ministry of Finance, Sector for
second-instance tax and customs procedure Office for second-instance tax procedure
Belgrade, within 15 days from the receipt of this Decision, through the Secretariat for
Public Revenues,- ________ Branch Office. The appeals administrative tax is charged
in the amount of RSD 460.00 - payable in favour of “Republic administrative taxes” to
the account No. 840-742221843-57, reference No. 97 44-018

Authorized official:
___________ in person
CIRCULAR SEAL: Republic of Serbia, __________________
 PAYMENT SLIP
Payer payment
code currency amount
Vasić Marija – Belgrade 153 3,464.00
16 Visokog Stevana St. Stari Grad
Payment purpose receiver’s account no.
PROPERTY TAX 840-713121843-57
Receiver Model reference No.
REPUBLIC OF SERBIA. CITY OF BELGRADE 97 190182508986715240
Secretariat for Public Revenues,- Stari Grad

Payment date: 13 February 2018