Legal act on the quantity of expenditures (failure, wastage, defect and damage) which are not subject to Value Added Tax (“Official Gazette of the Republic of Serbia”, No. 124/2004)

Official Gazette of the Republic of Serbia, No. 124/2004

On the basis of Article 4, Paragraph 4, Item 3 of the Law on Value Added Tax (Official Gazette of the Republic of Serbia, No. 84/04 and 86/04),

Serbian Government passes

LEGAL ACT ON THE QUANTITY OF EXPENDITURES (FAILURE, WASTAGE, DEFECT AND DAMAGE) WHICH ARE NOT SUBJECT TO VALUE ADDED TAX

Article 1

This Regulation shall determine expenditure amount (failure, wastage, defect and damage – hereinafter: expenditure), which is not subject to VAT payment, in terms of Article 4, Paragraph 4, Item 3) of the Law on Value Added Tax ("Official Gazette of the Republic of Serbia, No. 84/04 and 86/04).

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Legal act on the quantity of expenditures (failure, wastage, defect and damage) which are not subject to Value Added Tax (“Official Gazette of the Republic of Serbia”, No. 124/2004)