The completion of the development of a comprehensive Registry of all non-tax charges
The USAID Support to regulation of para-fiscal charges project has completed the development of a comprehensive registry of all non-tax charges existing in the Republic of Serbia (all charges, fees, compulsory membership fees, payments, expenses, etc.) paid by legal and natural persons.
The Registry of all non-tax levies includes all types of charges that economy subjects and citizens have to pay not referring to taxes. It covers all types of charges, fees and other types of payments paid to state authorities, local self-government, independent agencies, regulatory bodies, directorates, commissions, chambers, certification bodies, public enterprises and all other entities both public and non-public who have the right to introduce and charge non-tax levies.
Every identified non-tax levy is explained in detail through 18 different criteria, which are the following:
- Non-tax levy name (title)
- Fiscal nature of non-tax levy – proposal for re-classification
- Comments – further explanations about the levy
- Relevant Law regulating specific levy
- Relevant by-laws regulating specific levy
- Line Ministry responsible for regulation
- Purpose of introduction of the levy and revenues earmarking if any
- Main reason for non-tax levy introduction
- Non-tax levy payer
- Non-tax levy base (for assessment of the levy)
- Non-tax levy rate / amount to be paid
- Assessment procedure
- Non-tax levy exemptions/deductions
- Authority in charge for assessment and collection
- Payment deadlines
- Authority in charge for forced collection
- Revenues sharing mechanism
- Treasury / bank account number for payments related to given levy
Currently, the Registry includes 930 non-tax levies, from which 642 refer to fees, 120 to charges, 55 to forms that represent tax in their fiscal nature, and 113 to other types of payments.
In the process of developing the Registry, 125 laws, 34 regulations, 90 rule books, 57 decisions, 25 tariff books, 7 acts that refer to local self-governments and protected areas, 16 other types of documents and 3 documents of NBS, Belgrade Stock Exchange and Central Register, securities depository and clearing house, through which the payments to those institutions are regulated, were thoroughly examined.