According to Annual Plan of the Tax Administration for 2019, this year the Tax Administration of the Republic of Serbia plans to send 12 inspectors to carry out 100 field inspections of software legality among taxpayers. Inspectors in question are specialized in protection of intellectual property rights for computer programs and databases, “Nova ekonomija” reports. When inspector arrives at the company, following confirmation of the basic information about the taxpayer, he or she will determine the number of computers according to the list of inventory for the previous year, and number of computers on the day of inspection and conducts control of the software entry. For taxpayers who own a large number of computers, software inspection is done on a selected number of computers, based on assessment of the tax inspector.
If unlicensed software is detected on the selected number of computers, inspector will check software on all computers. Furthermore, tax inspector checks legality of the software depending on type of that software and software manufacturer. Thus, inspector in the process of control adheres to the rules stipulated by software manufacturer, so for example he or she checks regularity of the installed Windows operating system, Office, applications, development tools, regularity of the installed software via procurement of licences via volume licensing agreement, software via procurement of server and access licenses, checks original packaging for the installed software, CD media, certificates, compares and checks serial numbers, existence of hard locks (for example: hardware key – USD) and other rules of software procurement and finally checks accounts – invoices about the purchased software.
Source: Nova ekonomija