{"id":319,"date":"2020-03-02T13:14:35","date_gmt":"2020-03-02T13:14:35","guid":{"rendered":"http:\/\/www.advokatibeograd.rs\/en\/?p=319"},"modified":"2026-05-08T08:16:22","modified_gmt":"2026-05-08T08:16:22","slug":"instructions-for-the-implementation-of-the-independence-test","status":"publish","type":"post","link":"https:\/\/advokatibeograd.rs\/en\/instructions-for-the-implementation-of-the-independence-test\/","title":{"rendered":"Instructions for the Implementation of the Independence Test"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>On February 26, 2020 the <strong>Tax Administration of the Republic of Serbia<\/strong> published on its <a href=\"http:\/\/www.poreskauprava.gov.rs\/sr\/biro-za-informisanje\/novosti\/6178\/uputstvo-za-primenu-testa-samostalnosti.html\">website<\/a> the official document concerning the implementation of so called independence test \u2013 <strong>Instructions for the implementation of the Article 85 paragraph 1 item 17 of the Law on Personal Income Tax during tax inspection (independence test)<\/strong>.<\/p>\n<p>The subject document contains instructions for the implementation of independence test in practice, examples of different types of engagement of entrepreneurs which are subject to independence test, potential forms of avoiding payment of tax in respect to the implementation of independence test, etc.<\/p>\n<p>&nbsp;<\/p>\n<p>If you have any further questions do not hesitate to <a href=\"http:\/\/www.advokatibeograd.rs\/en\/contact-us\/\" target=\"_blank\" rel=\"noopener noreferrer\">contact us<\/a>.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; On February 26, 2020 the Tax Administration of the Republic of Serbia published on its website the official document concerning the implementation of so called independence test \u2013 Instructions for the implementation of the Article 85 paragraph 1 item 17 of the Law on Personal Income Tax during tax inspection (independence test). The subject [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-319","post","type-post","status-publish","format-standard","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/advokatibeograd.rs\/en\/wp-json\/wp\/v2\/posts\/319","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/advokatibeograd.rs\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/advokatibeograd.rs\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/advokatibeograd.rs\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/advokatibeograd.rs\/en\/wp-json\/wp\/v2\/comments?post=319"}],"version-history":[{"count":2,"href":"https:\/\/advokatibeograd.rs\/en\/wp-json\/wp\/v2\/posts\/319\/revisions"}],"predecessor-version":[{"id":1592,"href":"https:\/\/advokatibeograd.rs\/en\/wp-json\/wp\/v2\/posts\/319\/revisions\/1592"}],"wp:attachment":[{"href":"https:\/\/advokatibeograd.rs\/en\/wp-json\/wp\/v2\/media?parent=319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/advokatibeograd.rs\/en\/wp-json\/wp\/v2\/categories?post=319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/advokatibeograd.rs\/en\/wp-json\/wp\/v2\/tags?post=319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}