The non-functionality of the new IRMS system of the Tax Administration is creating major problems for businessmen, accountants, lawyers and notaries. For a month and a half, the part of the system for establishing new companies or changing authorized persons, which should be done on the basis of certified digital notarial records, has not been working at all.
The Notary Chamber told "Vijesti" that certain technical and procedural aspects of electronic submission of documentation to the Tax Administration are imprecise and contradictory, which is why they are requesting additional normative and technical clarification.
They indicate that notaries cannot begin electronically certifying and/or confirming the founding documents of companies until the authorities resolve the issues they have been pointing out since the beginning of the implementation.
They stated that as of January 1, new legal solutions have been implemented that have brought significant changes in the area of establishment, status changes and registration of companies, including mandatory electronic communication with the register.
"In practice, it has been observed that certain issues related to the compliance of the Law on Registration of Business and Other Entities and the Law on Business Companies with the laws regulating notarial activities, as well as certain technical and procedural aspects of electronic submission of documents, are to a significant extent imprecise, and in some segments even contradictory and require additional normative and technical clarification. In this regard and in light of the aforementioned circumstances, certain procedures before the CRPS have been slowed down," the Notary Chamber indicates.
They state that the information that notaries were "unprepared" for the implementation of the new regulations is incorrect.
“Over the past year, we have persistently pointed out possible conflicts in the new laws, and requested their harmonization, or at the very least, relevant interpretation and instructions for their application, warning that without this, it will not be possible to act in accordance with the aforementioned regulations. Immediately upon noticing the aforementioned problems, the Notary Chamber initiated communication with the competent institutions and held several working meetings with the aim of overcoming the controversial aspects of interpretation and ensuring the smooth application of the regulations. At the same time, we emphasize that notaries have prepared technically and in terms of personnel and are fully ready for the digitalization of business and electronic certification in accordance with the Law on Registration of Business Entities, but the problem lies in the new legal regulations that do not precisely prescribe the formats in which notarial acts are certified, certified and digitalized and digitalized notarial acts are submitted to the CRPS. Despite the persistent insistence of the NKCG on resolving these issues, they have not been resolved to date. Until these issues are resolved by the ministries and other state bodies responsible for the implementation of the new regulations, notaries cannot begin to electronically certify and/or confirm the founding acts of business entities societies", it was stated from this chamber.
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