Postponement of payment of tax in Serbian tax system

In this paper, the author deals with the benefits that can be provided to the taxpayers, through the postponement of the payment of the tax owed. If the responsible person accepts the taxpayer's request, the decision is usually implemented by a ruling of the Tax Administration, although it is also possible the Tax Administration signs an agreement with the taxpayer. This agreement does not violate the principle of legality, because it doesn't involve the agreement between the tax administration and the taxpayer about the amount of the tax debt. The postponement of the tax is allowed only to those taxpayers who meet the conditions specified by the Decree of the Government of the Republic of Serbia. The author points out certain legal ambiguities, as well as 'digging under' of the fiscal discipline by prescribing the exceptions from the general regime of the postponed payment of the tax owed.