1. For the income from dividends the final tax shall be assessed on the gross amount determined with the dividend distribution decision.

2. For the income from dividends in the form of hidden profit distribution the final tax shall be assessed on the gross amount of the sums charged.

3. For the income from liquidation shares the final tax shall be assessed on the positive difference between the value of the liquidation share and the acquisition price of the share in the company/cooperative society, said price being evidenced by way of a document.

4. The taxable income acquired from exchange of stocks and shares in relation to transformation of companies shall be determined as of the moment of the exchange, and shall be the positive difference between the market price of the stocks/shares acquired in the exchange and the acquisition price of the stocks or shares in the company under transformation.

5. For the other types of income of local and foreign natural persons subject to levying with final tax the tax shall be assessed on the gross amount of the income acquired.  

6. For the taxable income from sale, exchange and other transfer for consideration of immovable property, as well as for instalments under a leasing contract, which explicitly provides for a transfer of the right of ownership of the immovable property, said income being subject to levying with final tax, the tax shall be assessed on the positive difference between the sale price and the acquisition price for the property, decreased by 10 % costs, said acquisition price being evidenced by way of a document.

7. For the taxable income from sale, exchange and other transfer for consideration of stocks, shares, compensatory instruments, investment bonds and other financial assets, except for income from exchange of stocks and shares in relation to transformation of companies, said income being subject to levying with final tax, the tax shall be assessed on the positive difference between the sale price and the acquisition price for the property, said acquisition price being evidenced by way of a document.

8. For other types of income of foreign natural persons, subject to levying with final tax, the tax shall be assessed on the gross amount of the income charged/paid.