НАСТАНАК И ВРЕМЕ ИСПУЊЕЊА ПОРЕСКЕ ОБАВЕЗЕ

Tax liability is the duty of the taxpayer to pay the tax. The taxpayer is responsible for the fulfillment of tax obligations from the moment ofthe occurrence of taxable eventon wich the authority imposed the tax liablity. The moment of the occurrence of taxable event shall be determined separately for each tax, in accordance with the relevant tax law.The fulfillment of tax obligations is the payment of the amount owed for the tax. [ABSTRACT FROM AUTHOR]