Second-instance Procedure for Tax and Customs Department

Dejan Karavelić - Assistant Minister

Division in Belgrade: +381 11 765 2501
Division in Novi Sad: +381 21 3000 185
Division in Niš: +381 18 4150 622
Division in Kragujevac: +381 34 61 70 443, +381 34 61 70 444

Second-instance Procedure for Tax and Customs Department performs tasks related to: decision making on legal remedies filed against tax administrative acts of the Tax Administration branches (organizational units), against tax administrative acts of the Centre for Large Taxpayers, as well as acts of competent tax authorities of local tax administration units; deciding on legal remedies filed against administrative acts regarding games of chance; tasks related to extraordinary legal remedies and tasks related to administrative disputes regarding games of chance; deciding on legal remedies filed against administrative acts adopted in the first-instance administrative procedure related to the implementation of regulations regarding games of chance; preparation and drafting of decisions in the execution of judgments of the court competent for resolving administrative disputes regarding games of chance; tasks related to extraordinary legal remedies and tasks related to tax and customs administrative disputes and games of chance; preparation and drafting of decisions in the execution of judgments of the court competent for resolving administrative disputes; monitoring and analysing of tax-administrative and customs-administrative and court practice in the application of regulations within the scope of the Department; tasks related to monitoring and analysing of tax and customs regulations regarding games of chance and other regulations; coordination and cooperation with ministries, Government and the National Assembly services, judicial authorities and other state administration authorities within the scope of work of the Department; participation in the processes related to professional development of civil servants in the Sector.

The tasks are performed within the following smaller internal units of the Second-instance Procedure for Tax and Customs Department: 

1. Second-Instance Tax Procedure Division – Belgrade
2. Second-Instance Tax Procedure Division – Novi Sad
3. Second-Instance Tax Procedure Division – Kargujevac
4. Second-Instance Tax Procedure Division – Niš
5. Second-Instance Customs Procedure Division
6. Second-Instance Games of Chance Procedure Group