11 - Prevention of Tax Evasion and Avoidance and Administrative Assistance - Nikas Petrusic

MONTENEGRO
Negotiating Team for Accession of Montenegro to the European Union

Working Group for Chapter 16 – Taxation
Bilateral screening: Chapter 16

PRESENTATION OF MONTENEGRO
Brussels, April 2013

Chapter 16: TAXATION
Working Group for Chapter 16 – Taxation
Bilateral screening: Chapter 16

Presentation of Montenegro
Brussels, 29-30 April 2013
Chapter 16:
MONTENEGRO Taxation
Direct and indirect taxation, prevention and

avoidance of tax evasion, and administrative
assistance
Nikaš Petrušić
Tax Auditor I
nikas.petrusic@tax.gov.me
Chapter 16:
MONTENEGRO Taxation
Legislative Framework
 Treaties on avoidance of double taxation;
 Bilateral agreements;
 Law on Tax Administration;
 Law on Personal Income Tax;
 Law on Corporate Income Tax;
 Law on Value-added Tax;
 Rulebook on content and manner of issuing the certificate on

residence for tax purposes.
Chapter 16:
MONTENEGRO Taxation
Competence upon enforcement of tax

policy
 Ministry of Finance – Department for tax and

customs system
Division for tax system, tax policy and indirect taxation established
within this Department
 Tax Administration
Chapter 16:
MONTENEGRO Taxation
Organizational structure of the Tax

Administration
Headquarters
 Five departments within the Headquarters
- Department for taxpayer services and registration;
- Department for processing of tax returns and tax payments;
- Department for information technologies;
- Department for tax policy analysis;
- Department for monitoring of tax regulations and tax audit.
Chapter 16:
MONTENEGRO Taxation
Tax Administration Organizational Structure
Eight regional offices

/there are branch offices within regional offices/
- Branch office for administrative, technical and assisting affairs;
- Branch office for taxpayer services and registration;
- Branch office for processing of tax returns and tax payments;
- Branch office for tax audit.
Chapter 16:
MONTENEGRO Taxation
Legislative framework for competence of the Tax

Administration
(procedures related to control of tax assesment and payment)
 Law on Tax Administration
 Bylaws for enforcement of the Law on Tax Administration
- Rulebook on Form and Content of the Report on Witholding Tax;
- Rulebook on Criteria for Determination of Large Taxpayers;
- Rulebook on Height of Costs for Enforced Collection;
- Rulebook on the Manner of Sale of Property of Taxpayers in Enforced Collection

Procedure;
Chapter 16:
MONTENEGRO Taxation
- Rulebook
Negotiating Team for on TaxofBook
Accession - keeping
Montenegro .
to the European Union
Legislative framework for Tax Administration

competence
(procedures related to control of tax assesment and payment)
Subsidiary implementation of the following laws:

- Law on General Administrative Procedure
(Official Gazette of the Republic of Montenegro 60/03);
- Law on Tax Audit

- Law on Executive Procedure

- Law on Mortgage
- Law on Secured Transactions

(Official Gazette of the Republic of Montenegro 38/02).
Chapter 16:
MONTENEGRO Taxation
Cooperation and administrative assistance
 Cooperation and administrative assistance according to Article 100 of

the Stabilization and Association Agreement of Montenegro and EU
covering:
- Priority tax areas and fight against harmful tax competition, based on
the Code of Conduct for corporate taxation;
- Increase of transparency and fight against corruption;
- Exchange of information with states in the region and EU Member

states, with the aim of prevention of tax frauds, evasion and
avoidance.
Chapter 16:
MONTENEGRO Taxation
 Montenegro has accepted 36 Treaties on Avoidance of Double Taxation

concluded by SFRY, FRY and Serbia and Montenegro, referring to
Montenegro.
 Treaties are in force and are fully applicable in Montenegro.
 As an independent state, Montenegro has concluded treaties with Ireland,

Serbia, United Arab Emirates, as well as a treaty with Azerbaijan, while treaties
with Qatar and Austria have been initiated.
 Tax Administration of Montenegro concluded the agreement on mutual

cooperation with tax administrations of the region (Slovenia, Serbia, Croatia,
Bosnia and Herzegovina). B6 Group is established in order to exchange
information and assistance related to detection of VAT fraud and avoidance,
prevention of money laundering etc.
Chapter 16:
MONTENEGRO Taxation
Cooperation and administrative

assistance
 Agreement on inter-institutional state cooperation (6 state
institutions) in the field of prevention of crime, with the view to
exchanging operational information with elements of foreign
exchange. Governance by the Unit for International Police
Cooperation within the Police Administration (ILEKU-s Unit).
 EU CAFAO Montenegro supported the Tax Administration of

Montenegro in the period 2005-2007 through technical assistance,
with the view to strengthening capacities of human resources for tax
collection and tax audit for prevention of tax fraud and corruption
(trainings focused on tax control and tax audit), as well as
strengthening capacities for implementation of regulations in line
with the acquis.
Chapter 16:
MONTENEGRO Taxation

 Tax Administration of Montenegro uses the instrument TAIEX - workshops,
study visits to tax administrations of EU Member States (so far, study visits to
Estonia, Netherlands and Slovak Republic have been organized regarding
avoidance of double taxation by corporate income tax, personal income tax
and VAT), as well as visits of tax experts from Denmark, Belgium, Italy and
Louxembourg.
 Tax Administration of Montenegro has been a member of IOTA (Intra-European

Organisation of Tax Administrations) since 2003, having 46 members.
- Possibility of participation in 24 workshops per year;
- Technical enquiries related to tax legislation, exchange of experience related to
legal solutions in tax fields existing in EU countries.
 Mutual agreement on signing Memorandum of Understanding between Tax

Administration of Netherlands and Montenegro
Chapter 16:
MONTENEGRO Taxation
Taxation of revenues of non-residents –

review of the national legislation
 Law on Personal Income Tax (Articles 37, 44, 45 and 50);
 Law on Corporate Income Tax (Articles 29, 29a, 34);
 Law on Value-added Tax (Aricle 17, paragraph 3);
 Law on Excise Tax (Articles 31 and 32).
Chapter 16:
MONTENEGRO Taxation
Direct and indirect taxation, prevention and

avoidance of tax evasion and administrative
assistance
Nikaš Petrušić
Tax Auditor I
nikas.petrusic@tax.gov.me
Chapter 16:
MONTENEGRO Taxation
Thank you for your attention!
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MONTENEGRO

Negotiating Team for Accession of Montenegro to the European Union

Bilateral screening: Chapter 16

Brussels, April 2013

Working Group for Chapter 16 – Taxation

Bilateral screening: Chapter 16

Direct and indirect taxation, prevention and

 Treaties on avoidance of double taxation;

 Law on Tax Administration;

 Law on Personal Income Tax;

 Law on Corporate Income Tax;

 Law on Value-added Tax;

 Rulebook on content and manner of issuing the certificate on

Competence upon enforcement of tax

 Ministry of Finance – Department for tax and

Organizational structure of the Tax

 Five departments within the Headquarters

- Department for taxpayer services and registration;

- Department for processing of tax returns and tax payments;

- Department for information technologies;

- Department for tax policy analysis;

- Department for monitoring of tax regulations and tax audit.

Tax Administration Organizational Structure

Eight regional offices

- Branch office for administrative, technical and assisting affairs;

- Branch office for taxpayer services and registration;

- Branch office for processing of tax returns and tax payments;

- Branch office for tax audit.

Legislative framework for competence of the Tax

 Law on Tax Administration

 Bylaws for enforcement of the Law on Tax Administration

- Rulebook on Form and Content of the Report on Witholding Tax;

- Rulebook on Criteria for Determination of Large Taxpayers;

- Rulebook on Height of Costs for Enforced Collection;

- Rulebook on the Manner of Sale of Property of Taxpayers in Enforced Collection

Legislative framework for Tax Administration

Subsidiary implementation of the following laws:

- Law on Tax Audit

- Law on Executive Procedure

- Law on Secured Transactions

Cooperation and administrative assistance

 Cooperation and administrative assistance according to Article 100 of

- Increase of transparency and fight against corruption;

- Exchange of information with states in the region and EU Member

Cooperation and administrative assistance

 Montenegro has accepted 36 Treaties on Avoidance of Double Taxation

 Treaties are in force and are fully applicable in Montenegro.

 As an independent state, Montenegro has concluded treaties with Ireland,

 Tax Administration of Montenegro concluded the agreement on mutual

Cooperation and administrative

 EU CAFAO Montenegro supported the Tax Administration of

Cooperation and administrative assistance

 Tax Administration of Montenegro has been a member of IOTA (Intra-European

 Mutual agreement on signing Memorandum of Understanding between Tax

Taxation of revenues of non-residents –

 Law on Personal Income Tax (Articles 37, 44, 45 and 50);

 Law on Corporate Income Tax (Articles 29, 29a, 34);

 Law on Value-added Tax (Aricle 17, paragraph 3);

 Law on Excise Tax (Articles 31 and 32).

Direct and indirect taxation, prevention and

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