In the Official Gazette of the Republic of Serbia No. 44 as of April 29th, 2021 the Law on Amendments to the Law on Personal Income Tax (hereinafter referred to as: the „Law on Amendments to LPIT“) as well as the Law on Amendments to the Law on Contributions for Compulsory Social Insurance (hereinafter referred to as: the „Law on Amendments to LCCSI“) were published. The Law on Amendments to LPIT regulates the amount of recognized expenses on the basis
