TIN – TAX IDENTIFICATION NUMBER

WHAT IS TIN?

The tax administration allocates tax identificaiton numbers (TIN) to physical entities, entrepreneurs and legal entities for the purpose of tax payer identification pursuant to the Law on Tax Procedure and Tax Administration (the Official Gazette of the Republic of Serbia No. 80/02 …62/06).

The TIN is a unique and only number of physical entities, entrepreneurs and legal entities for all public revenues and is kept until termination of tax payer status.

The TIN is used in the tax procedure and must be entered in:

  1. the document which tax payers submit to the tax administration, organizations of mandatory social insurance, other government authorities and organizations and authorities of territorial autonomy and local self-administration;
  2. the document which the tax administration forwards to tax payers;
  3. the document by which tax payerS pay tax and other secondary taxes;
  4. order to bank for payment of tax and secondary taxes,
  5. document which the tax payer submits to authorities and organizations competent for keeping registers and accounts pursuant to articles 29 and 30 of the Law on Tax Procedure and Tax Administration.

If tax payers do not report all later changes of data in the registration application, i.e. do not submit documents and provide information requested by the tax administration within five days from the occurrence of data changes, i.e. receipt of request for forwarding documents and information, the tax administration withdraws by its decision the allocated TIN from the taxpayer until fulfillment of obligation (reporting later data changes in application, with document submission). He is to submit a copy of the decision to the bank and competent organization for forced collection of payment from the pecuniary means on the taxpayer’s account. Tax payers register with the tax administration.


WHO MUST HAVE A TIN?

The following are obliged to have a TIN

  • residential legal entities;
  • government authorities and organizations , authorities and organizations of territorial autonomy or local self-administration, without the capacity of legal entity;
  • residential entrepreneurs
  • residential physical entities (except residential entrepreneurs) which make revenues or possesses property which are subject to taxation;
  • permanent business units of non-residential legal entities;
  • non-residential legal entities appointing proxies (pursuant to provision of article 14 paragraph 2 of the Law on Tax Procedure and Tax Administration);
  • non-residential physical entities appointing proxies (pursuant to provision of article 14 paragraph 2 of the above mentioned law):

HOW IS THE TIN DEFINED AND ALLOCATED?

The procedure, manner and timeframes for allocation of the tax identification number, as well as the content and form of the registration application of tax payers, are defined by the Rulebook on Tax Identification Number (the Official Gazette of the Republic of Serbia, No. 57/03, 68/03).

The head office of the tax administration defines the TIN and registers tax payers based on registration applications or following official duty. The following is used for this purpose:

  • Form PR-1 – Legal entity and business unit registration application
  • Form PR-2 – Entrepreneur registration application and
  • Form PR-3 – Non-residential physical entity registration application

-The registration application with form PR-1 is to be submitted by :

  • residential legal entities; government authorities and organizations; authorites and organizations of territorial autonomy or local self-administration without the capacity of a legal entity; permanent business unit
  • non-residential legal entities and all other residential and non-residential entities who do not have the capacity of a physical entity, i.e. entrepreneur.

-Registration applications with Form PR-2 are submitted by residential entrepreneurs.
-Registration applications with Form PR-3 are submitted by non-residential physical entities.

The head office of the tax administration defines and allocates TIN, following official duty, based on registration applications submitted by competent tax adminstration organizational unit, based on available data, i.e. factual circumstances. If the tax administration allocates a TIN to a tax payer and makes the registration based on the tax payer’s application, it is obliged to issue immediately a certificate, and within five working days at the latest from the day of receipt of an appropriate application.

If the tax administration allocates a TIN to a tax payer and makes the registration following official duty, it informs the tax payer and issues the certificate of completed registration following the submission of the application by the tax payer.

NOTE

SUBMISSION OF APPLICATION FOR A TIN

The implementation of a single counter system of business entity registration began starting from May 6, 2009 with the adoption of the rulebook on allocation of tax identification numbers to legal entities, entrepreneurs and other entities, the registration of which is the competence of the Business Register Agency . Upon submission of a single registration application for the establishment of a business entity and entry into the Register of Taxpayers on one counter – at the Business Register Agency, the applicant gets a decision on the registration of the establishment of the business entity together with a tax identification number (TIN), within the timeframe defined by the Law on Business Entity Registration which is not longer than 5 days from the submission of the application.

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