According to Article 10, paragraph 5 of the Decree on Fiscal Benefits and Direct Benefits to Business Entities, the Minister of Finance has adopted: Rulebook on the content of the form in which data on persons for whom a large legal entity is entitled to payment of grants (hereinafter: Rulebook).

The Rulebook was published in the Official Gazette of RS No. 56/20, dated 15 April 2020 and shall enter into force on the day of its publication.

The Rulebook prescribes a form in which data on the specified persons for which a large legal entity is entitled to the payment of grants is presented, which is Form SL - List of persons for which a large legal entity is entitled to the payment of grants, which is printed with this regulation also forms an integral part thereof.

Form SL shall be submitted in paper form directly to:

  • the organizational unit of the Tax Administration competent for the territory in which the large legal entity is established i
  • Treasury Directorate, Pop Lukina 7-9, 11000 Belgrade.

SL Form should be submitted in duplicate, one should be submitted to the organizational unit of the Tax Administration and the other to the Ministry of Finance - Treasury Department.

The manner of presenting data in SL Form is prescribed by the provisions of Article 3 of the Rulebook, as follows:

In Part 1, the following information is completed:

(1) Organizational unit of the Tax Administration - the name of the organizational unit of the Tax Administration competent for the territory in which the seat of a large legal entity is;

(2) PIB - tax identification number of a large legal entity;

(3) name of the business entity - the name of a large legal entity;

(4) address - street and number and place of registered office of a large legal entity;

(5) seat - name and code of the municipality of the seat of the large legal entity. The code is entered from the ordinance, which prescribes the conditions and manner of keeping the account for payment of public revenues;

(6) Accounting period - month and year for which the right to payment of a grant is exercised;

In Part 2 of SL Form:

(1) in column 1. Ordinal number - ordinal number under which information for each individually named employee is entered;

(2) in column 2. Name and surname - name and surname of the employee;

(3) in column 3. JMBG - identification number for the employee;

(4) in column 4. Basis for termination of work - for employees for whom a decision on termination of employment was issued starting March 15, 2020, in accordance with Article 116 of the Labor Law, the number 116 is entered; for employees for whom a decision on termination of employment was issued starting March 15, 2020, in accordance with Article 117 of the Labor Law, the number 117 is entered;

(5) in column 5. Date when the decision was rendered - for employees for whom a decision was taken to terminate the work beginning March 15, 2020 in accordance with Article 116 and 117 of the Labor Law, enter the date when the decision was rendered;

(6) in column 6. Hours - for full-time employees, number 1 is entered; for part-time employees, a decimal number less than one, with two decimal places, is entered as a decimal record of the percentage of part-time employee engagement relative to full-time employment;

(7) Total - enter the sum of the numbers in column 6.

SL Form should be signed by an authorized person in a large legal entity.