The police have filed a criminal complaint against the company DOO "C." from Herceg Novi and its founder and executive director BB (54), on suspicion that they have damaged the Montenegrin budget by 39.194 euros through tax and contribution evasion over five years, the Police Directorate (PD) announced.
The criminal complaint was filed on suspicion that the company and its director committed the criminal offense of tax and contribution evasion over an extended period of time.
The Police Department said that the report was filed by officers of the Herceg Novi Security Department and the Crime Prevention Sector - Department for Suppression of Complex Forms of Economic Crime and Conducting Financial Investigations, Combating Corruption and Environmental Crime, in coordination with the Basic State Prosecutor's Office (ODT) in Herceg Novi.
"Criminal charges were filed at the prosecutor's order against DOO 'C.' from Herceg Novi and BB (54) from Herceg Novi, the founder and executive director of this legal entity, on suspicion that they committed the aforementioned criminal offense," the police announced.
As they stated, Tax Administration officials previously conducted an inspection at the registered company to verify the determination, reporting, and payment of taxes and other duties.
During the inspection, according to the UP, irregularities were identified, which were noted in the inspection report, by tax type and tax period.
The police suspect that BB, acting as the founder and CEO of the company, provided incorrect information in tax returns during 2021, 2022, 2023, 2024, and 2025, with the intention of fully or partially avoiding the payment of taxes, contributions, and other prescribed duties, or to reduce tax liabilities.
"It is suspected that BB, as the founder and executive director, acting on behalf of and for the account of the reported legal entity, during 2021, 2022, 2023, 2024 and 2025, with the intention of completely or partially evading the payment of taxes, contributions and other prescribed duties, or reducing tax liabilities, provided false information when submitting tax returns," the UP stated.
They added that it is suspected that the company director incorrectly calculated value added tax (VAT), personal income tax, and corporate income tax.
According to data released by the police, the reported company and its director are suspected of avoiding paying a total of 39.194,07 euros in tax liabilities.
Of that amount, 18.107,83 euros pertain to uncalculated and unpaid VAT, while tax liabilities based on profit tax, according to UP, amount to 11.780,24 euros.
The police also suspect that the corresponding personal income taxes in the amount of 9.306 euros were not calculated, withheld, and paid.
"In this way, as is suspected, the reported persons avoided paying the corresponding tax obligations, that is, they did not calculate, withhold and pay the corresponding taxes," said the Police Directorate.
That institution stated that the total amount of tax liabilities that are suspected of not being calculated and paid amounts to 39.194,07 euros.
As they stated, it is suspected that the company thereby gained illegal material gain in the same amount, to the direct detriment of the Montenegrin budget.
Criminal charges against the legal entity and the responsible person were filed at the order of the competent prosecutor in Herceg Novi, the Police Department announced.
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