Regulation on business and financial results by simple accounting method (“Official Gazette of the Republic of Serbia”, No. 140/04)
On the basis of the Article 49 of the Law on Personal Income Tax (Official Gazette of the Republic of Serbia, No. 24/01, 80/02 and 135/04),
Minister of Finance passes
(Official Gazette No. 140/04)
The original text is effective and applied as of January 1, 2005.
The Regulation shall govern types and contents of business books and supporting records kept by the simple accounting method,
method of their keeping and reporting on financial results for personal income tax payers and income tax from self-employment (hereinafter: entrepreneur).