Department for Calculating Earnings

The Department for Calculating Earnings is in charge of planning necessary resources and calculation of earnings and other personal incomes of employees in accordance with the Labor Law, Law on Public Enterprises, Labor regulations and Regulation on manner and control of calculation of earnings payment in public enterprises, calculation of compensation for persons recruited from outside the Enterprise for performance of temporary jobs occurring in course of the Enterprise’s business life, calculation and payment of tax liabilities, social and pension contributions, submission of adequate tax declarations on earnings and paid leave benefits, preparation of documents on rights deriving from social insurance of employees and others who receive personal incomes in the Enterprise.

Department for Accounting Affairs

The Department for Accounting Affairs is in charge of organizing the flow of accounting documents in the Enterprise, collection of accounting documents and their control in accordance with the accounting regulations, recording of business changes in Enterprise’s accounting books, making adequate calculations and reports based on accounting books and other sources of information, and delivering of calculations and reports to competent authorities, keeping of accounting books, accounting documents and financial reports.

In addition to regular annual reports, the Department prepares monthly reports adapted to the chart of accounts, with the purpose of easier tracking of performance of CTA, form 5, status report on arrears, i.e. unsettled liabilities of the Enterprise.

Department for Financial Affairs

The Department for Financial Affairs is in charge of operations related to adequate disposal of financial resources so as to defray expenses and liabilities of the Enterprise,   the inspection of legality and formal correctness of documentation for payment realization, financial operations through dinar and foreign currency accounts at business banks and Treasury Administration, preparation of daily reports on revenue situations on all grounds, periodic reporting, preparation of payment orders and submission of relevant documents to bookkeeping entering, correct calculation of the Enterprise’s liabilities on the grounds of value added tax.

Department for Commercial Affairs

The Department for Commercial Affairs performs following activities: registration of state road users, invoicing the users, monitoring and realization of payment of the following fees: fees for placement of advertising boards, billboards, devices for announcing or advertising on state road, i.e. on any other land used by the Enterprise, rental fees for a portion of the road land strip or any other land used by the Enterprise, fees for establishment of water mains, sewers, electronic, electric, phone and telegraphic lines and the like on the state road, fees for usage of commercial facilities having an access from the state road, fees for usage of the state road by the vehicles registered abroad. It prepares reminders and documents for court procedures, cooperates with the competent tax and municipal institutions, and responsible Sectors within the Enterprise.

COMMERCIAL ACTIVITIES


 Pursuant to Article 17, para 1, item 13 of the Law on Public Roads the fee for state road usage for foreign vehicles is being collected. In accordance with the Article 17, item 2 of this Law the amount of fee shall be determined by the State Road Manager with the Government’s approval.

The Customs Administration, based on the contract concluded with the PE “Roads of Serbia”, performs collection of fees on border-crossings for state road used by the vehicles registered abroad, in the name and on behalf of the PE “Roads of Serbia”.

Funds from collected fees are used, in accordance with the Article 22 of the Law on Public Roads, for construction, rehabilitation, maintenance and protection of state roads.

The Decision on the fee for state road usage for foreign vehicles („Official Gazette of RS“, No. 16/2016), prescribes the amounts of fees, laid down in EUR, as follows:

Trucks and trailers, per each gross ton kilometer – EUR 0,0027

Buss and buss trailer per each kilometer:
- For vehicle with 23 seats – EUR 0,0286
- For vehicle over 23 seats – EUR 0,0366

Trailer for luggage belonging to passengers traveling with the bus drawing a trailer is considered to be a component part of the bus.

ico-adobe - Decision on the fee for state road usage for foreign vehicles („Off. Gazette of RS “, No. 16/2016)


The Law on Public Roads ("Off. Gazette of RS", No. 101 dated 21 November 2005, 123/07, 101/11, 93/12, 104/13) defines in Article 2, para 1, item 2 the public road as a road that fulfils the criteria for classification by the relevant authority. Regulation on Public Road Classification ("Off. Gazette of RS ", No. 105 dated 29 November 2013, 119/13, 93/15), classifies roads as I Category state roads and II Category state roads in the territory of the Republic of Serbia.

Article 17, para 1, item 4, 7, 8, 10 and 12 of the Law on Public Roads defines fees payable for public road usage, and Article 17, para 2, defines that the amount of fees for the public road shall be established by the road manager supported by the governmental approval, and that the amounts of fees for the municipal road and streets shall be established by the municipal road manager supported by the approval of the municipal council, i.e.  town assembly.  

Concerning the state roads, the Serbian Government approved the Decision on the amount of fees for state road usage (“Off. Gazette of RS“ No.16/09), which defines:

Annual fees -  fee for placement of advertising boards, billboards, devices for announcements and advertising on the state road, i.e. any other land used by the Enterprise, rental fee for a portion of the road land strip and any other land used by the Enterprise, fees for usage of commercial facilities having an access from the public road, as well as temporary commercial facilities (containers, kiosks, station wagons, mobile shops, and the like)

One-time fee – fee for placement of water mains, sewers, electronic, electric, telephone and telegraph lines and the like on a public road.

Established annual fees are payable in twelve equal monthly installments, by the fifth day of the month for preceding month, based on the contract concluded with the Public Enterprise. One-time fee is to be paid as a single payment on the occasion of contracting.

The revenues from collected fees, as provided for in Article 22 of the Law on Public Roads, shall be used for construction, rehabilitation, maintenance and protection of public roads.

ico-adobe - Decision on the amount of fees for state road usage (Official Gazette of RS, No.16, 06.03.2009)

ico-adobe - Law on Public Roads

For information on payment of prescribed fees, complaints, observations, feel free to contact the Department for Commercial Affairs by calling one of the following phone numbers:
011/30 84 282, 30 84 254, 30 84 251, 30 84 244


FREQUENTLY ASKED QUESTIONS RELATING REALIZATION OF PAYMENT OF FEES FOR PUBLIC ROADS USERS

Question: Is it possible to pay arrears in installments?
Answer: Arrears are not payable in installments, and Decision on the fees for state road usage specifies a method of fee payment.

Question: Who should be contacted in case of cessation of operations of the commercial facility?
Answer: In case of changes in circumstances (change of owner of commercial facility, facility lease, closure of commercial facility) it is necessary to notify the PE “Roads of Serbia” – Department for Commercial Affairs.

Question: Are the interests on arrears accrued and on what grounds?
Answer: Pursuant to Article 26 of the Law on Public Roads and with regards to the controlling procedures, interest charges,  refunds, extinctive prescriptions, penalties and other not stipulated in this Law, the provisions of the Law on Tax Procedure and Tax Administration shall apply, and Article 75 of the Law thoroughly describes the method of interest calculation.

Question: What does the commercial temporary facility mean?
Answer: Commercial temporary facilities include containers, kiosks, station wagons, movable shops and the like, situated along the state road

Question: Who within the Public Enterprise should be informed on use permit or fiscal cash registers, as a commencement of operation of the commercial facility?
Answer: The second party of the contract is obliged by the same contract to notify in writing the PE “Roads of Serbia” – Department for Commercial Affairs within 15 days from the day of first use of the complex or a part thereof and obtainment of use permit.

Department for Planning, Development, Investment Operations and Foreign Loans

Department for Planning, Development, Investment Operations and Foreign Loans deals at length with preparation of documentation necessary for making of investment decisions and their implementation, which are monitored throughout a year.  It prepares annual Business Program, financial plans, strategic plans concerning development of road industry, reports on investments in the road industry and reports on realization of the Business Program. It keeps records of utilization and repayment of loans provided by domestic and foreign banks, and it prepares documentation for withdrawal of fund from foreign loans.

The Business Program of the PE “Roads of Serbia” for 2017, which was approved by the Serbian Government on 15 December 2016, was amended once, and the Program on amendment to the Business Program for 2017 was passed on 4 August 2017. Quarterly reports are submitted in accordance with the Rulebook on forms for quarterly reports on realization of annual, i.e. triennial Business Programs of the public enterprises. Provisions referred to in Article 2 of the Rulebook regulate the forms as integral parts of every quarterly report. The forms which are submitted quarterly are as follows:

1)  Form 1     Income statement
2)  Form 1A   Balance sheet
3)  Form 1B   Cash flow statement
4)  Form 2     Personnel costs
5)  Form 3     Personnel dynamics
6)  Form 4     Movement of prices for products and services
7)  Form 5     Subsidies and other allocations from the budget
8)  Form 6     Special-purpose funds
9)  Form 7     Net profit
10) Form 8    Credit indebtedness
11) Form 9    Cash and cash equivalents
12) Form 10  Report on investments
13) Form 11  Gross amounts receivable of the public enterprise in respect of granted credits and loans, provided products, goods and services and prepayments and other receivables
14) Form 12  Report on degree of compliance between planned and realized activities provided for in the Business Program