Non-residents’ rights and obligations in the Republic of Serbia in terms of tax regulations, non-residents’ TINs, and non-resident accounts in a commercial bank.

Given the recent social developments stemming from global and local events, it is only logical that the significant increase in the incidence of entry and stay of foreigners and foreign investors raises the issue as to when non-residents are required to registered with the Tax Administration Head Office to obtain a non-resident’s TIN.