Rules on the criteria for asserting the right to exemption from capital gains tax (“Official Gazette of the Republic of Serbia, No. 38/2001)

Pursuant to article 79, paragraph 3 of the Personal Income Tax Law ("Official Gazette of the Republic of Serbia", number 24/2001),

The Minister of Finance and Economics passes the

RULES

ON THE CRITERIA FOR ASSERTING THE RIGHT TO EXEMPTION FROM CAPITAL GAINS TAX

(Official Gazette of the Republic of Serbia, number 38/01)

Basic text effective as of 01/07/2001, applicable as of 01/07/2001

Article 1

These Rules regulate in more details the criteria for asserting the right to exemption from capital gains tax stated in article 79 of the Personal Income Tax Law ("official Gazette of the Republic of Serbia", number 24/2001 – hereinafter referred to as: the Law) of the capital gains taxpayer (hereinafter referred to as: the Taxpayer) who invests the funds from the sales of his/her real estate into the activity which solves his/her housing issues and the housing issues of the members of his family, i.e. household.

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Rules on the criteria for asserting the right to exemption from capital gains tax (“Official Gazette of the Republic of Serbia, No. 38/2001)