Non-residents may purchase claims
and debt from residents under foreign
credit operations only under
the terms and conditions prescribed
by the National Bank of Serbia. A
non-resident transacting business
through a non-resident account
and a resident – branch of a foreign
legal entity transacting business
through a resident account shall effect
transfers from those accounts
to accounts abroad only after all tax
liabilities to the Republic of Serbia
arising from the relevant business
operation have been settled (of
which proof issued by the competent
tax authorities shall be presented).