A tax return is a legally prescribed submission that a taxpayer files with the competent tax authority for the purpose of establishing facts relevant for taxation, that is, for the assessment, calculation, or control of a tax liability, in accordance with the applicable tax regulations.

Through a tax return, the taxpayer reports data relevant for taxation, such as information on income, turnover, expenses, tax base, or other facts prescribed as mandatory elements of a specific return. The content of a tax return, as well as the manner of its submission, depends on the type of tax and the applicable regulations governing that area.

The obligation to file a tax return exists when it is prescribed by law, regardless of whether a tax liability arises in a specific case, meaning that a tax return may also indicate that no tax is due. Tax returns are filed by individuals, entrepreneurs, and legal entities, in accordance with their status as taxpayers in a specific tax relationship.

In the Republic of Serbia, tax returns are, as a rule, filed electronically via the information system of the tax authority, unless a different method of submission is allowed or prescribed by specific regulations. Deadlines for filing tax returns are determined by the laws governing individual types of taxes, and failure to comply with such deadlines may result in the application of measures prescribed by law.

Incorrect, late, or incomplete filing of a tax return may lead to liability under applicable regulations, including the calculation of statutory interest, the imposition of monetary penalties, or the initiation of tax audit procedures, in accordance with the law.

Proper and timely filing of tax returns represents one of the fundamental obligations of taxpayers and an important element of lawful business operations, as it enables accurate determination of tax liabilities and reduces the risk of irregularities in tax procedures.