director - Ministarstvo finansija

Budget suficit
BULLETIN OF THE MINISTRY OF FINANCE/JANUARY-MARCH 2006
During 2005 on average, 100 excise returns were filed monthly
(1.204/12 = 100), i.e.79% of the average number of registered excise
taxpayers (1.528/ 12=127).
Problem faced by the Tax Administration with continuity in the
procedure of providing for delinquent returns, represented in the
graphic for the territorial unit Budva, is that certain number of taxpayers
deems they are not obliged to file tax returns in the periods
when they do not do business. In that way they neglect the legal obligation
to file tax return with zero tax amount.
Growth trend of the VAT and Excise tax returns filed is presented
through comparative data of the last month in the reporting period
for 2005 -November '05 and the first month in the reporting period
for 2006 - December '05.
Monthly returns are to be filed until 15th in the month for the
previous month. For that reason annual report on returns begins
with December of the previous year and ends with November of the
current year.
Type Last month in the First month in the index
of filed reporting period for reporting period
tax return 2005 2006
-November 2005 - December 2005.
VAT 11.808 11.976 101,42
EXCISES 137 141 102,92
On the basis of the given data we can state that one of the priority
tasks of the Tax Administration is to take action in order to provide
for delinquent tax returns.
Tax Administration territorial units implement with continuity
measures in order to provide for monthly delinquent tax returns
(VAT and Excises). Their effect can not be seen straight away, in particular
due to the relatively short term, i.e. monthly term to take these
measures. Hovewer, the growth tendency in the number of taxpayers,
who comply with tax regulations, i.e. "volunatarily" file tax returns,
is encouraging and represents a stimulus for work in the territorial
units of the Tax Administration.
Primary task of the Tax Administration is to take measures to
provide for delinquent tax returns, having in mind that the taxpayer,
who fails to file tax return, is a potential delinquent taxpayer, i.e "defaulter".
Successful coordination of the sectors of Head Office and territorial
units brings about realization of the everyday basic working task
and strategic goal of the Tax Administration:
• o efficient and effective implementation of public revenues
collection
Director, Tax Administration
MIRJANA PEŠALJ
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