Tax inspectors intensify controls from today

Starting today, the Tax Inspectorate is intensifying its activities to monitor the regularity of taxpayers' business operations throughout the entire territory of Montenegro, in line with planned activities to combat the informal economy during the summer tourist season.

"The goal of these activities is to improve tax discipline, encourage voluntary compliance with tax obligations, protect taxpayers who operate legally, and create equal conditions for all market participants," the Tax Administration (TA) said in a statement.

Based on experiences from previous tourist seasons, the activities of tax inspectors will be particularly focused on controlling the proper recording of turnover and issuing fiscal invoices, registration of employees and hired persons, regular recording and payment of revenue, timely submission of tax returns and settlement of tax liabilities.

"Special attention will be paid to taxpayers with an increased risk of irregularities and taxpayers who operate seasonally, with a special focus on entities in the hospitality and trade sectors, as well as taxpayers who operate in open spaces during the tourist season," the Tax Administration said.

Additionally, in the area of ​​control over the provision of accommodation services, amendments to the Law on Misdemeanours have enabled more efficient implementation of supervisory activities. In accordance with legal procedures, tax inspectors will, upon an order from the competent court, be able to conduct supervision in private premises used for the performance of activities, including checking the actual number of guests, determining whether all accommodation users are properly registered, as well as checking whether the turnover generated from the services provided is properly recorded.

"The problem of undeclared accommodation, unrecorded traffic and other forms of informal economy during the tourist season will not be the subject of action only by the Tax Administration. In accordance with their competences, other inspection services will also be included in the activities, through the coordination of the Government Coordination Body for Monitoring the Tourist Seasons, with the aim of joint and more efficient action," the statement said.

In the coming period, the Tax Administration will continue to pay special attention to cooperation with taxpayers, providing information and education with the aim of timely harmonization of business operations with legal regulations.

"We remind you that timely and proper fulfillment of tax obligations is the best way to avoid possible sanctions and ensure smooth business operations," the statement concludes.