Fiscal System Department

Dragan Demirović, PhD – Assistant Minister

Tel: +381 11 765 2101
E-mail: fiskalni.sektor@mfin.gov.rs

Fiscal System Department performs normative tasks related to: preparation of laws and other regulations governing the tax system and tax policy, the system and policy of other public revenues, especially corporate income tax, excise tax, value added tax, non-life insurance premium tax, personal income tax, property tax, inheritance and gift tax, absolute rights transfer tax, use tax, possession and carrying of goods (motor vehicle use tax, vessel use tax, aircraft use tax and registered weapons tax), social security contributions, republic administrative fees and other public duties charged for the provision of public services, as well as fees for the use of public goods, tax procedure and tax administration, regulation of the system of production and circulation of tobacco and tobacco products and the system of recording turnover through fiscal cash registers, preparation of decisions for granting excise permits, preparation of the conclusion of international agreements on the avoidance of double taxation, as well as providing expert opinions on the application of regulations in these areas, including sales tax regulations, research and analytical work related to the normative regulation of the aforementioned public duties, participation in the processes related to professional development of civil servants in the Sector, as well as other tasks related to the regulation and application of the system and the tax policy and other public duties.

The tasks are performed within the following smaller internal units of the Fiscal System Department:

1. Value Add Tax Division
2. Excise, Tobacco and Fiscalization Division
3. Personal Income Tax and Social Security Contributions System Unit
4. Property Tax Unit
5. Corporate Income Tax Unit
6. Fees and Charges Unit
7. Tax Procedure and Tax Administration Group
8. Agreements on the Avoidance of Double Taxation Group