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Tax administration BULLETIN OF THE MINISTRY OF FINANCE/JANUARY-MARCH 2006 Tax administration Introduction The Tax Administration was established by the Decree of the Government of the Republic of Montenegro of August 2003, instead of the previous Public Revenues Directorate, as an authority whose primary function is collection of public revenues and ensuring regular inflow of the Republic Budgetary funds. Taking into account importance of the activities that are under its immediate competence, the Tax Administration has inter alia paid special attention to improvement of its organization and professional and personnel consolidation over the last year and a half. To this end, observing the legally binding requirement concerning downsizing of the public administration employees, the Government of the Republic of Montenegro adopted in December 2004 a new enactment on systematization and reorganization of work posts. The Tax Administration currently has 626 full-time permanent employees, about 30 employees in temporary employment or with whom temporary working contracts are concluded and 31 trainees with university degree. DIRECTOR SECTOR FOR PAYMENT ENFORCEMENT INTERNAL CONTROL DEPARTMENT BAR BUDVA ULCINJ TIVAT TAX PAYERS SERVICE AND REGISTRATION SECTOR CONTROL AND COLLECTION EFFECTS MONITORING DEPRATMENT HERCEG NOVI NIKŠIĆ KOTOR ŠAVNIK PLUŽINE SECTOR FOR TAX REGULATIONS MONITORING AND INSPEC- TION CONTROL PERSONNEL, TECHNICAL AND ADMINISTRATIVE SERVICE PODGORICA DANILOVGRAD CETINJE SECTOR FOR TAX RETURN RECEPTION AND PROCES- SING, INCOME ACCOUNTING AND IS ECONOMIC AND FINANCIAL AFFAIRS SERVICE BIJELO POLJE MOJKOVAC KOLAŠIN ANDRIJEVICA BERANE PLAV ROŽAJE PLJEVLJA ŽABLJAK 22
Tax administration BULLETIN OF THE MINISTRY OF FINANCE/JANUARY-MARCH 2006 The above employees work in the Head Office and eight Branch Offices: Podgorica, with Branches in Cetinje and Danilovgrad, Nikšić, with Branches in Plužine and Šavnik, Budva, with Branch in Tivat, Herceg Novi, with Branch in Kotor, Bar, with Branch in Ulcinj, Bijelo Polje, with Branches in Mojkovac and Kolašin, Berane with Branches in Andrijevica, Plav and Rožaje and Pljevlja, with Branch in Žabljak. Functional organization of the Tax Administration Head Office is composed of: four Sectors- Sector for Registration and Taxpayers Services, Sector for Tax Return Reception and Processing, Income Accounting and Information System, Sector for Tax Regulations Implementation Monitoring, Inspection Supervision and Administrative Procedure and Sector for Payment Enforcement; two Departments- Department for Control and Collection Effects Monitoring and Human Resources Development and Department for Internal Control; and two Services: Personnel, Legal, Technical and Administrative Service and Economic and Financial Affairs Service. The Tax Administration is headed by the Director, while the Management Team, composed of Assistant Directors, who are also Chiefs of Sectors, Departments and Services or Branch Office Executives, helps the Director in the process of management and discharging of the duties. Competence, efficiency, professionalism and transparency are the main principles which have been consistently followed by this Administration, both in performing regular activities and tasks and in relation with taxpayers, citizens and the public in general. Efficient collection has been a strategic aim of the Tax Administration, which also implies efficient control of the taxpayers. Offering fast and high-quality services to the taxpayers and citizens and prompt recording of identified liabilities arising from the public revenues are prerequisites for successful realization of the said activities. Results achieved by the Tax Administration last year and early this year in all areas of its operations and competences, which were reflected in exceptional collection of source budgetary revenues and budgetary surplus, speak in favour of successful functioning and coordination of the above organizational segments. Important fact is that the automatic data processing has been in place in the Administration, while the Information System covering all municipalities in the territory of Montenegro has a direct connection with the Central Bank of Montenegro through «mip-net» network. The Tax Administration thus provides accurate and precise data and information both for its own purposes and for the Ministry of Finance and other governmental agencies and institutions. Since last year, the Tax Administration Information System has been actively applying “Revenue Gordana Stajčić Model” and ”Manual Order” Project, while another important and complex model- “Consolidated Collection” is expected to be implemented in the course of this year. Special attention within the Tax Administration has been paid to education of both its employees and the taxpayers. In addition to training courses organized jointly with foreign consulting firms, the Tax Administration also organizes training courses by itself, through highly successful lectures, seminars and presentations. Since September 2003, the Tax Administration has been a member of the Intra-European Organization of Tax Administrations (IOTA), in the framework of which its representatives have active participation through area-groups. One of the most frequent topics discussed in the workshops, which is of paramount importance for our tax system is “VAT Frauds and Money Laundering”. In the course of last year, the Tax Administration concluded agreements on co-operation with the Union of Employers and Montenegro Business Alliance in order to establish as good communication with the taxpayers as possible and to improve the tax discipline and compliance with legal regulations in the area of tax policy through joint activities and conformity with legal regulations. In order to provide education and training of young staff, the Tax Administration also signed Agreements on Co-operation with the Faculties of Economics and Law of the University of Montenegro. Chief of the cabinet GORDANA STAJČIĆ 23
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Page 5 and 6: TABLE OF CONTENTS BULLETIN OF THE M
Page 7 and 8: Introduction BULLETIN OF THE MINIST
Page 9 and 10: PROJECT "1000 HOUSING CREDITS” BU
Page 11 and 12: PROJECT "1000 HOUSING CREDITS” BU
Page 13 and 14: Guidebook to the tax system BULLETI
Page 21 and 22: Budget suficit BULLETIN OF THE MINI
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Page 27 and 28: Public debt BULLETIN OF THE MINISTR
Page 29 and 30: World Bank and Relations with the W
Page 31 and 32: State aid BULLETIN OF THE MINISTRY
Page 33 and 34: Enforcement of claims BULLETIN OF T
Page 35 and 36: Enforcement of claims BULLETIN OF T
Page 37 and 38: Functioning of the games of chance
Page 39 and 40: Agenda of the Ministry of Finance B
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Page 45 and 46: Macrofiscal report BULLETIN OF THE

director - Ministarstvo finansija

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