director - Ministarstvo finansija

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
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