Rulebook entered into force on 28.11.2012.
Rulebook finally provided all required conditions for accomplishing the process of paid excise tax discount on petroleum products. We recall that by adoption of the Excise Tax Act and Rulebook, for the first time in Serbia, business entities are provided the ability to discount the paid excise tax on petroleum products on the following basis:
- As a motor fuel for transport purposes for the transport of persons and goods
- To propel ships to transport cargo in the inner river transport
- For heating.
Rulebook prescribed the following forms for excise tax discount:
- REF-1 with appendix REF-REF-1a and 1b.