Officers of the Police Crime Sector, Department for Combating Corruption, Economic Crime and Conducting Financial Investigations, in cooperation with officers of the Tax Administration and the Basic State Prosecutor's Office in Podgorica, filed five criminal charges for tax and contribution evasion, inducing the certification of false content and forgery of documents.
One criminal complaint was filed against the company “D.” from Podgorica and the responsible persons SK (26), VM (53), MV (69), MP (69), on suspicion of committing the criminal offense of tax and contribution evasion in an extended period.
"They committed the criminal offenses they are charged with by acting on behalf and for the account of the legal entity 'D.' doo Podgorica, namely SK in the capacity of founder in 2018, 2019, 2020, 2021 and 2022, then founder and executive director during 2018 and 2019, VM in the capacity of executive director during 2018 and 2019, MV in the capacity of executive director during 2021, as well as MP in the capacity of beneficial owner, continuously during 2018, 2019, 2020 and 2021, based on the failure to calculate personal income tax and capital income tax, they evaded tax in the total amount of 46.182 euros," the Police Directorate announced.
"A second criminal complaint was filed against the legal entity 'SM I.' doo, Podgorica and the executive director MV (69), on suspicion that they committed the criminal offense of tax and contribution evasion by acting in the name and on behalf of the legal entity 'SM I.' doo Podgorica, in his capacity as executive director during 2022, failed to calculate and pay withholding tax in the amount of 1.411 euros based on the Agreement on the Provision of Consulting Services, contrary to Article 29, paragraph 1, item 2 of the Law on Corporate Income Tax, as well as by signing Assignment Agreements as an assignee with other legal entities, based on this legal transaction, he generated income in the total amount of 148.588 euros, which he did not show in the business books and thus reduced the basis for calculating corporate income tax, contrary to Articles 7 and 11 of the Law on Corporate Income Tax and on that basis evaded tax in the amount of 9.061 euros, thereby realizing an unlawful material gain in the total amount of 10.473 for the benefit of the legal entity 'SM I.' doo, which also represents material damage caused to the budget of Montenegro," the police add.
Also, criminal charges were filed against SRČ. (49) and NM (34) for the criminal offense of inducing the certification of false content, as well as against the company “SGM” from Podgorica and the executive director VM (40) for the criminal offense of forgery of documents.
"In the process leading up to the filing of the criminal report, the police came to the suspicion that the aforementioned persons committed the criminal offenses they are charged with in the way that SRČ. and NM, acting in their own name and for their own account, and the suspect VM in the name and for the account of the reported legal entity 'SGM' doo Podgorica, created false evidence of electronic payment of sales tax and submitted it to the officers of the Tax Administration PJ Podgorica, even though they knew that the tax debt had not been settled, thereby misleading the officers of the competent authority of the Tax Administration PJ Podgorica, to certify the purchase and sale invoices for them on the settlement of the tax liability, which they then submitted to the officers of the Ministry of Internal Affairs, Directorate for Administrative Affairs, Citizenship and Foreigners, for the purpose of registering, or changing the ownership of the vehicles, and thus obtained unlawful material gain for themselves, as well as the reported legal entity, to the detriment of the budget of Montenegro," the statement reads.
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