From May 1 to June 16, the Tax Inspectorate carried out 536 checks on the regularity of taxpayers' operations, irregularities were found in 41 of them, and based on that, 63 misdemeanor orders were issued, with a total of 242.400 euros in fines, the Tax Administration announced.
They said that the Tax Inspectorate continuously monitors the regularity of business operations of taxpayers and that the Operational Sector in the field of inspection supervision of the Tax Administration during the summer tourist season intensified its activities to monitor the regularity of business operations of taxpayers who perform seasonal activities, with a special focus on hospitality and trade activities.
"The debt due to fines amounts to 139.203 euros, of which 82.303 euros or 59,12 percent have been collected. The collection of fines refers to taxpayers who accepted misdemeanor responsibility and paid the imposed fines within 8 days (reduced by a third according to the Law on misdemeanors)", the announcement states.
They say that the established irregularities relate to not registering the turnover of goods and services in the manner prescribed by law, not paying the market in an amount that exceeds the cashier's maximum, not reporting employees and performing activities without general tax registration.
"Partial controls also include high-risk taxpayers, taxpayers with an evident decrease in turnover shown in their value added tax returns, who do not submit tax returns within the prescribed deadlines and do not regularly settle tax obligations, as well as returnees in violation of the law," adds the Tax Administration. .
They also said that they monitor traffic recording by analyzing data from the electronic fiscalization system. "Special attention is paid to those taxpayers who have been inspected and found to have committed a violation, any usual deviation in the system in the recording of turnover will initiate their re-control."
The Tax Administration also states that cooperation with other relevant institutions has been intensified, through mutual information, data exchange, assistance in performing inspection supervision. For all taxpayers who have been found to be operating irregularly, punitive measures are applied, ranging from the imposition of misdemeanor orders to the temporary prohibition of activities and the closure of facilities.
With the aim of preventive action, improving communication and strengthening the relationship of trust between the Tax Administration and taxpayers, we appeal to taxpayers to comply with regulations and provide accurate data on realized income, in order to do business legally and thereby create a positive environment on the market of Montenegro, equal business conditions and contributed to the suppression of the gray economy.
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