- Law on Administrative Fees ("Official Gazette of Montenegro, No. 055/03 dated 01.10.2003, 046/04 dated 09.07.2004, 081/05 dated 29.12.2005, 002/06 dated 18.01.2006, "Official Gazette of Montenegro”, No. 022/08 dated 02.04.2008, 077/08 dated 16.12.2008, 003/09 dated 21.01.2009, 040/10 dated 22.07.2010, 020/11 dated 15.04.2011, 026/11 dated 30.05.2011, 056/13 dated 06.12.2013, 045/14 dated 24.10.2014, 053/16 dated 11.08.2016, 037/17 dated 14.06.2017)
Fee obligation occurrence
The payer of local administrative fees is the user of rights, objects and services which use is subject to payment of local communal fees.
Fee obligation shall arise with regard to:
- Submissions – at the moment they are submitted, and for requests regarding minutes – at the moment the Minutes are made;
- Resolutions, licenses and other documents – at the moment the request for their issuance is submitted:
- Administrative procedures - at the moment the request for such procedures is submitted.
Payment of fee obligations
A fee shall be paid at the moment when the fee obligation arises, unless otherwise determined by the law.
A fee taxable person shall be obliged to enclose an adequate evidence of the fee payment, which may also be filed in electronic form.
The following shall be fee exempted:
- state authorities, state administration authorities, local self-government authorities and local government authorities;
- organizations of compulsory social insurance;
- organizations from the area of health, science, culture, education and social care;
- organizations of red cross and other humanitarian organizations;
- organizations in the area of child and youth protection and social welfare categorized according to the regulation on unique classification of activities;
- foreign citizens and foreign countries, if prescribed by an international contract or under mutual clause;
- non-governmental organizations in order to achieve the goals they are established for.
The fee shall not be paid for:
- documents and actions in procedures conducted ex officio;
- documents and actions in the procedure for refund of overpaid taxes and other duties;
- documents and actions in the procedure for correcting errors in decisions, other documents and official records;
- documents and actions in the procedure for registration with the registers of birth, marriage and death, and citizenship registers;
- any type of applications, reports and their attachments for determining taxes and other duties and submissions for exercising the right to tax relieves and exemptions and relieves and exemptions related to other duties, as prescribed by special laws; documents and actions for exercising the right regarding the area of social insurance, child care, social protection, protection of veterans and disabled persons and protection of civilians disabled in war;
- documents and actions for exercising the right in the area of health, pension and disability insurance;
- documents and actions regarding the education of pupils and students;
- documents and actions regarding the regulation of rights and obligations from the defence area;
- petitions, requests and proposals addressed to state bodies;
- submissions to the state prosecutor; documents and actions in the procedure for establishing of employment and the exercise of labour-based rights;
- applications for legal release from the penalty, parole from prison and decisions on these applications;
- documents and actions in the procedure for producing and amending electoral rolls; permanent and temporary residence signing in and signing out;
- documents and actions in the procedure for issuance and extension of ID cards of citizens Montenegro and foreign citizens who permanently reside in Montenegro;
- documents and actions regarding maritime and ship logs and any entries recorded in them, excluding visas;
- documents and actions in the burial procedure.
A fee taxable person who has paid a fee he is under no obligation to pay or who has paid an amount exceeding the amount of the prescribed fee or a fee for an action that has not been carried out by a body due to any reasons shall be entitled to refund of the fee he should have not paid.
A fee taxable person who has paid a fee for the appeal against the first instance decision made by the administrative body shall be entitled to fee refund, if the appeal is considered to be entirely or partially grounded.
The procedure for fee refund shall be initiated at the request of a fee taxable person.