The Serbian Business Registers Agency informs all interested parties that new deadlines have been set for the submission of financial statements, for the purpose of their public release, as stipulated in Article 33 of the Law on Accounting (Official Gazette of the RS, Nos. 62/2013 and 30/2018), in accordance with the Decree on Shifting the Deadlines for Holding the Regular Session of the General Meeting of a Company and Submitting Annual and Consolidated Financial Statements of Companies, Cooperatives, Other Legal Entities and Entrepreneurs, as well as the Deadlines for the Submission of Applications for Income Tax and Self-employment Income Tax, the Validity of Licensed Auditors' Licenses and Licenses for Assessing the Value of Real Estate Expiring during the State of Emergency Resulting from the COVID-19 Disease Caused by the SARS-CoV-2 Virus (Official Gazette of the RS, No. 57/2020) and the Decision on Lifting the State of Emergency, published on the 6th of May, 2020 in the Official Gazette of the RS, No. 65/2020.
Therefore, the deadline for the submission of regular annual financial statements shall expire on the 4th of August, 2020, instead of the 30th of June, 2020.
The deadline for the submission of consolidated annual financial statements shall expire on the 3rd of September, 2020, instead of the 31st of July, 2020.
The deadline for the submission of extraordinary financial statements shall expire on the 5th of June, 2020, provided that the deadline for the submission of those statements expired during the state of emergency.
The deadline for the submission of the regular annual financial statement of legal entities having a business year other than the calendar year shall expire on the 4th of August, 2020, provided that the deadline for the submission of these statements expired during the state of emergency, or shall expire until the 31st of May, 2020.
We also draw the interested parties’ attention to the manner of calculating time limits in the registration procedure of other registers kept by the Agency:
In accordance with the Decree on the Application of Time Limits in Administrative Proceedings during the State of Emergency (Official Gazette of the RS, Nos. 41/2020 and 43/2020), the prescribed time limit for taking actions shall start to run anew for a party, from the day following the date of lifting of the state of emergency.
The publication of a Registrar’s decision, which was issued during the state of emergency, shall be deemed to have been completed upon expiry of 15 days after the termination of the state of emergency. Thus, the time limit for appealing a Registrar’s decision shall begin to run from the first day thereafter.