Criminal charges have been filed against seven individuals and eight companies on suspicion that they caused damage to the state of 240.825 euros through tax and contribution evasion.
The report was filed yesterday with the Basic State Prosecutor's Office in Herceg Novi by officers of the Police Crime Sector - Department for Combating Corruption, Economic Crime and Conducting Financial Investigations, in cooperation with the Tax Administration - Department for Electronic Fiscalization.
Criminal charges were filed against seven people: SG (55), BM (46), MM (43), NH (37), SR (41), Lj.K. (47) and SR (36), as well as against the company ''CC'' from Herceg Novi, and seven companies from Bijelo Polje: "CF", "C.M'' "P", "LC", "KS", "ME ME" and ''A''.
"In the proceedings leading up to the filing of the criminal complaint, it was determined that the first-reported SG was reasonably suspected of having committed the criminal offense of tax and contribution evasion in the manner in which, acting on behalf and for the account of the reported legal entity 'CC' doo Herceg Novi, in his capacity as founder and executive director, continuously during 2022, 2023 and 2024, in the financial and business documentation of the reported legal entity, and with the help of other reported persons: accountant, BM and executive directors MM, NH, SR, Lj.K, and SR, contrary to the Accounting Law, he presented 60 false incoming invoices of the reported legal entities 'CC' doo Herceg Novi, 'CF' doo Bijelo Polje, 'CM' doo Bijelo Polje, 'P.' doo Bijelo Polje, 'LC' doo Bijelo Polje, 'KS' doo Bijelo Polje, 'ME ME' doo Bijelo Polje and 'A.' doo Bijelo Polje, in the total amount of 1.077.516,44 euros, and reported it as such in tax returns, presenting it as a real trade in goods and services, with the intention of concealing facts and data that are of influence for determining tax liabilities," the Police Directorate announced.
"In this way, contrary to the Law on Value Added Tax, he used the input VAT shown on the invoices as deductible, and then increased the costs by the remaining total value of the purchased goods and services provided, thus reducing the obligation of the registered legal entity based on the payment of annual profit tax, contrary to the Law on Corporate Profit Tax, he exercised the right to deduct input tax for goods and services that were not actually delivered to him or performed. Thus, as previously pointed out, based on the input VAT that was not due to him in the amount of 182.791 euros and corporate profit tax in the amount of 58.034 euros, he realized an unlawful material gain in the total amount of 240.825 euros, to the direct detriment of the budget of Montenegro," the statement reads.
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