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When is Milici A. de Sombor these days, he received an invitation to report to the tax administration within two days, the woman could not imagine what was happening. He knows that with time he pays the property tax, that the employer regularly regulates taxes and contributions …
– I was surprised when they told me that I should pay the annual tax on citizens' income, since the total of my payments exceeded 2.3 million dinars, what is the limit for the payment of this tax. I explained to them that it was the money that I had paid as compensation to the employer because seven years ago I was fired illegally. I filed a complaint and tried all this time to get a conflict in the early years. The company had to pay me all arrears with interest, which is a lot of money, and get me back to work. So, according to taxpayers' logic, I have become a rich man because of arrears because, as far as I know, this tax is paid only by those with the highest incomes – says Milica.
– I explained to them that they had earned income in the last seven years, not for 2017, and that all that had already been paid in taxes. He paid all this for the employer. And why should I pay the same fine again to the state – asks this woman who has decided to bend the taboo and who is now suing taxpayers.
– Seven years that I am without a permanent job. I understood how I knew. Fortunately, I found a lawyer who agreed to represent me without a dinar, until I had a dispute, so I only paid for it. The lawyer knew from the outset that I would call an employer and that is why he wanted to wait for me. So for seven years, I have suffered damages from the employer and now I have to pay the tax, where is the logic, asks our reader.
In the tax administration, the story was carefully examined, explaining that the law was not on his side and that the tax had to be paid. If she does not, her interest will come every day and her debt will increase.
– They explained that I made different deductions for my family members and that I would have to pay about 200,000 dinars when everything is rejected. I told them not to fall into my mind and that I will appeal again in court – says Milica.
Goran Radosavljevic, prof. Dr. Fefa University in the field of public finance, says that the law in this case is really on the side of taxpayers.
– The annual income tax is due if the salary paid during that calendar year is greater than three average gross annual wages paid during that year (which represents more than 2.3 million dinars a year). The tax is paid at a rate of 10% corresponding to the difference between the income generated and the average triple income. If this amount exceeds six times the average salary in Serbia, the tax difference is paid at a rate of 15% – explains our interlocutor.
The taxpayer's annual income tax is the beneficiary of the income, not the employer. It is therefore in the law and wages are taxed at the time of payment. So if this woman, but also all other taxpayers, have all paid in one year, then she gets into the annual income tax of citizens – says prof. Radosavljevic.
Asked that the fact that a person has not been paid seven years ago is not liable for injury that should not be subject to taxation, l 'que sur,,,,,,,,,,,,,,,,,,,. interlocutor of "Politika" stated that Article 9, paragraph 1, point 8 of the law provides that the taxable income is exonerated pecuniary and non-pecuniary damages other than compensation compensation (salary) or compensation for loss salary (salary).
The provisions of section 9 of the Personal Income Tax Act prescribe that compensation for lost wages (collected in a particular case by a court) shall be paid by the employer to an employee dismissed by the an illegal decision. And this in the amount of earnings that the employee would have understood that the litigious period worked with this employer and exercised labor rights, which are taxed on the earnings of citizens, in accordance with Articles 13-18. Personal Income Tax Act.
In addition, Supreme Court lawyer Popović said that the damages are not included in the tax base.
– The salary paid for the previous year by the court judgment represents compensation for loss of profits and no tax is paid. It would also be as if after the car accident, we had asked for a lot of insurance for the damage suffered, then the taxpayers came to pay him the annual income tax because he had suffered an injury – says this lawyer .
When asked who to listen to and not cause more damage, Popovic replies that the taxpayer must decide. If he decided to complain, the taxpayer should not sign anything to the tax administration and the chances of contesting the case in court are high.
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