In today's world, business operations are continuously evolving. Those who are ready to adapt and embrace change have the greatest potential for success. In this modern era, individuals with a clear vision thrive. We envision Serbia as a country of boundless opportunities for all its citizens. Together, we not only work to create these opportunities but also ensure that we are equipped to fully capitalise on them.
Who pays profit tax?
Taxpayer which pays corporate profit tax is a company, enterprise or other legal entity established with the aim of performing activity that gains profit. Simply put, the profit tax is paid by a legal entity established to make profit.
A taxpayer is also a cooperative that generates revenues by selling products on the market or performing services for a fee.
A taxpayer, in accordance with the Corporate Profit Tax law, is also a legal entity which was not established for generating profit, but for achieving other objectives stipulated by its general acts, if such legal entity generates revenue by selling products on the marker or performing services for a fee.