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Milici A. de Sombor received a call to pay the annual tax on the citizens' income, because the total of his payments exceeded 2,3 million dinars, which constitutes the limit for the payment of this tax, although this the money paid as compensation by the employer because he was unlawfully dismissed seven months ago.
– I lodged a complaint and tried all this time, and at the beginning of the year, I had a dispute. The company had to pay me all the windfall profits with interest, which is a lot of money, and get me back to work. So, according to the taxpayer's logic, I became a rich man in arrears. Because, as far as I know, this tax is paid only by those who earn the most I explained to them that they had earned income over the past seven years, and not for 2017, and that all taxes had already been paid, says Milica for "Politika" and adds that she was without a permanent job for seven years and had suffered damages from the employer. .
According to the tax administration, she explained that the law was not on her side and that the tax had to pay. 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 to the court – says Milica.
Goran Radosavljevic, prof. Dr. FEFA University in the public finance case said that in this case the law was 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% for the difference between the earned income and the average triple gain. If this amount exceeds six times the average salary in Serbia, the difference in tax is paid at a rate of 15% – explains Radosavljevic.
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, is paid in one year, then this enters into the annual tax on the income of citizens – says prof. Radosavljevic.
Article 9 (1) (8) of the Law provides that compensation for pecuniary and non-pecuniary damage is excluded from taxable income, with the exception of wage compensation or loss of earnings. The provisions of section 9 of the Personal Income Tax Act provide that the employer shall pay to an employee who has terminated his employment, by an unlawful decision, a loss of wages (paid into a particular case by a court decision), worked with this employer and exercised his employment rights, which are taxed on the income of citizens on his earnings, according to all members of the law.
For his part, the lawyer Djordje Popovic claims that compensation for damages is 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 be as if, after a traffic accident, a lot of insurance had been charged for the damage suffered, then that the taxpayers would come and pay him the annual income tax because he had suffered a damage – says Popovic.
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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