Regulation on specific requirements for postponement of payment of tax debt (“Official Gazette of the Republic of Serbia”, No. 53/2003, 61/2004 and 71/2005)
Pursuant to the Article 73 Paragraph 2 of the Law on Tax Procedure and Tax Administration ("Official Gazette of the Republic of Serbia", reference number 80/2002, 84/2002, 23/2003, 70/2003, 55/2004 and 61/2005),
Government of the Republic of Serbia adopted
REGULATION ON SPECIFIC REQUIREMENTS FOR POSTPONEMENT OF PAYMENT OF TAX DEBT
(«Official Gazette of the Republic of Serbia», reference number 53/2003, 61/2004 and 71/2005)
Article 1
This Regulation shall determine specific requirements from Article 73 Paragraph 1 of the Law on Tax Procedure and Tax Administration – "Official Gazette of the Republic of Serbia", reference number 80/2002, 84/2002, 23/2003, 70/2003, 55/2004 and 61/2005 (hereinafter referred to as Law) which may postpone the payment of tax debt (hereinafter referred to as debt).
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