Citizens and the economy pay 2.302 different duties

In Montenegro, there are 2.302 different state or municipal duties paid by citizens, entrepreneurs and companies. These levies are defined through as many as 827 different legal acts.

It is stated on the site javninameti.gov.me which was prepared by the Ministries of Finance and Economy, i.e. the Secretariat of the Competitiveness Council, with the support of the European Bank for Reconstruction and Development and in cooperation with the Government of the United Kingdom.

The website states that the number of these fees may not be final and they invite private individuals to report it to their email if they are paying a levy that is not listed or if they know about it.

This register of public levies is currently in trial operation, and preparations are underway for the drafting of a law on the register of public levies that will define its work and list all public levies in one place. The Government Council for Competitiveness will form a working group that will deal with the preparation of this law, but also the expediency of various levies and the huge number of legal regulations that define them. A representative of the American Chamber of Commerce in Montenegro (AmCham) will be a member of this working group.

"We are pleased that the representative of AmCham will soon be part of the working group of the Council for Competitiveness to draft a bill on the levy register, which will formally establish the framework for the functioning of the register, as well as decisively prescribe the type of levy that natural and legal entities are obliged to they pay. We are sure that the adoption of this law will consolidate the area of ​​parafiscal levies, as well as improve the creation of a tax policy that significantly affects businessmen in Montenegro", they told "Vijesta" from AmCham.

They state that the establishment of this registry is a big step towards creating a stable and predictable business environment, as well as that businessmen have a problem with following the large number of regulations that are introduced.

"We have witnessed that the parafiscal levies in Montenegro are very numerous and high, and for businessmen they represent a serious administrative problem, since it is difficult to keep up with the frequent changes in the regulations by which these levies are introduced, as our member companies often point out to us. Business associations, led by the Employers' Union, in previous years indicated the need to unite parafiscals at the national and local level into a single base, which will serve for the legal and transparent introduction of levies into the legal system. Therefore, creating a tax register is a big step for creating a stable and stimulating business environment, and it can serve as an important tool for decision makers in which direction the tax policy should be further developed", stated AmCham.

They emphasize that the Secretariat of the Council for Competitiveness did a great job coordinating the creation of the levy register, in cooperation with a working group composed of representatives of public institutions, business associations and the Community of Municipalities.

"The register is user-oriented, easy to navigate, provides the possibility to make comments in order to update it daily, as well as export the search results to excel, which can facilitate the preparation of a report that will analyze the existing loads. In addition, he is pleased that the Register has been partially translated into English, and we hope that the Ministry of Economic Development and the Ministry of Finance and Social Welfare will also refine this segment of the register, making it available to foreigners as well, and that regular updates will continue in order to creation of a reliable and public base of parafiscal levies", according to AmCham.

As stated on the website, the levy register contains a list of duties at the state and local level, which natural and legal persons are obliged to pay, and the main goal of its creation is the centralization of data in order to simplify the business process and increase transparency.

"The levies are described, among other things, by attributes that define: the type, the amount of the levy, the method of payment, the area or sector for which they are applied, the regulations that are the basis for the adoption and determination of the amount of the levy. The register is a dynamic database that changes in accordance with changes in the regulations that prescribe levies at the state and local level. The date of the last levy change can be tracked through the 'date of last data change' attribute. The levies contained in this register are: excise duties, contributions, interest, fines, fees, taxes and surcharges, fees, customs duties,...", it is stated in the description of the work of the register.

It will analyze which levies can be abolished and which can be reduced

The website states that the issue of the register that unifies fiscal levies at the national and local level has been an important topic initiated by the Government and business associations for a long time, as a measure to improve the business environment in Montenegro.

"The register allows the public sector to have insight into the burden of levies by economic sector, analyzes the necessity of existing levies and, based on those inputs, makes a decision in which cases the levy can be reduced, postponed or abolished. This database should help decision-makers when drafting new regulations and establishing new levies. On the other hand, for the economy, such a register enables transparent insight into the list of levies and their amount for areas related to their business, as well as the possibility to calculate and plan in advance the costs related to their obligations to the public sector. it is listed on the registry website.