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TAX ADMINISTRATION

1. Legal grounds, role and competence

Intellectual property rights with regard to computer programs (software) and databases have been regulated by the Law on Copyright and Related Rights (OJ RS 104/09) whose implementation is the subject matter of the Law on Special Authorities for Efficient Protection of Intellectual Property Rights (OJ RS 46/06, 104/09). The provisions of the article 6 of the Law on Special Authorities for Efficient Protection of Intellectual Property Rights prescribed that the Ministry competent for the task of finances through tax inspectors competent for the efficient protection of intellectual property rights, or rights to computer programs and data bases.

The provisions of the article 14 of this Law prescribe that the competent body, ex officio or at the request of the holder of right, shall undertake actions and pass acts in compliance with the mentioned law. The very procedure of control is regulated by the Law on the Tax Procedure and Tax Administration (OJ RS 80/02, 84/02, 23/03, 70/03, 55/04, 61/05, 85/05,…53/010, 101/011 and 2/2012).

The Law on the Organization of Competences of the Government Bodies for fighting High Technology Crime (OJ RS 61/05, 104/09) applies for the sake of discovery of the criminal acts against intellectual property where, as the means of the execution of the crime, we find computers, computer systems, computer networks and computer data.

In the cases, when in the procedure of tax control, the facts and circumstances are established which indicate that there are grounds for doubt that the performed tax criminal act falls under jurisdiction of the Criminal Law (OJ RS 85/05, 85/05, 107/05, 72/09 and 111/09), the inspector composes a report which he forwards with the evidence to the competent head (assistant director) who in the period of 24 hours forwards the report with proof to the head of the Tax Police (Art. 136 of Law on the Tax Procedure and Tax Administration), who proceeds in compliance with the mentioned Criminal Law.

In compliance with the mentioned laws, in the framework of the Sector for Development and Computer Support in the Tax Administration – Head Office, the Department for the Control of the Legality of Software has been formed in 2011, which is competent for the control of intellectual property rights in the computer programs and databases.

2. Procedure ex officio

The Tax Administration issues Annual Plan of Control based on the evaluation of importance and risks for the tax payers from the aspect of use of illegal software. On the basis of chosen criteria for the analysis of risk , a selection of tax payers is made for the purpose of control, and monthly plans of control are planned and passed.

On the basis of defined and chosen tax payers chosen for control, and on the basis of control warrant, tax inspectors begin the procedure of control and initiate actions and pass acts in compliance with the Tax Law and the Law on Special Authority, for the sake of efficient protection of intellectual property rights.

In the procedure of control of the legality of software, the Tax Administration works in harmony with the principle of implementation of the legalization of software in the procedure of control, or the instruction for procurement of legal versions of software are given and replacement of versions which have been found as illegal is ordered. The tax administration gives the term of 15 days for the procurement of software, in some cases longer, if it concerns the procurement of packages with significant amount of software and if the software is very expensive.

The Tax Administration will apply the principle of the legalization of software in the procedure of control, as long as this procedure brings results or has influence for the awareness raising of tax payers in the field of intellectual property rights protection in the domain of computer programs and data bases and the use of legal software. If this approach gives no results, the Tax Administration will have to undertake the filing of charges for the economic transgression in the Public Prosecutors Office or the Tribunal for Transgressions in the cases when the use of illegal software is established.

3. Procedure at the request of the IPR holder or the organization that represents him

If the holder of copyright, or the organization that represents him, files a request for control on account of IPR infringement on computer programs and databases, the Tax Administration proceeds in compliance with the Law on Special Authorities. If it establishes the existence of illegal software, the Tax Administration files a charge for the economic transgression to the Public Prosecutors Office or it files transgression charge to the Tribunal for Transgressions without giving the possibility of obtaining legal software in the course of control to the taxpayer.

4. Activities of Tax Administration and the procedure of tax control

Activitites of the Tax Administration, the relevant sector or department are directed towards:
- prevention and promotional activities, information, education and reports intended for tax payers and the general public for the sake of raising awareness of the tax payers;
- execution of the control of IPR on computer programs and data bases by tax inspectors with the tax payers.

The procedure of the tax control includes:
- handling warrant for control;
- checking basic data on the tax payer,
- establishing the number of computers on the list for the previous year and the number of computers on the date of performing the control,
- listing software by using special software for listing or by computer methodology,
- checking legality of the software depending on the kind of software and the producer of software,
- making minutes on the control performed,
- additional minutes are composed if there are comments on the minutes.

5. Contacts

Tax Administration – Sector for Development and Computer Support, Department for the Control of the Legality of Software

Tel: (+381) (0)11/ 3950643, 011/3626080, 021/521554, 034/337864, 018/509061

Slavica Maksimovic, Head
Tel: (+381) (0)11/5950630
e-mail: slavica.maksimovic@poreskauprava.gov.rs

Contact centre: (+381 11) 0700 700 007

For more information please visit website of the Tax Administration at the address: http://www.poreskauprava.gov.rs