§ Legislation

• Law on Tax Administration ("Official Gazette of the Republic of Montenegro", No. 065/01 dated 31.12.2001, 080/04 dated 29.12.2004, 029/05 dated 09.05.2005, “Official Gazette of Montenegro", No. 073/10 dated 10.12.2010, 020/11 dated 15.04.2011, 028/12 dated 05.06.2012, 008/15 dated 27.02.2015, 047/17 dated 19.07.2017)

Definition

Taxpayer is a natural person or legal entity who is subject to the obligation to pay taxes under the tax and other laws. 

Identification and general registration of the taxpayer 

General registration of the taxpayer with the competent tax authority shall be performed on the basis of a registration application by registration in the tax registry, within the deadline and in the manner prescribed by the law.

The following persons shall be obliged to submit the registration application:

• the legal person or organization generating revenues in Montenegro or outside Montenegro;
• the natural person generating revenues or owning property in Montenegro or outside Montenegro;
• the foreign legal person or organization generating revenues in Montenegro;
• the foreign natural person generating revenues or owning property in Montenegro.

The tax authority shall, for the purpose of identification of taxpayers, issue a decision on registration by which the TIN are assigned to legal persons and natural persons.

TIN shall be a unique and sole number of a legal person or natural person for all types of taxes and shall be kept in the case of a change of headquarters, permanent residence or temporary residence of the taxpayer.

TIN shall be entered into:

• the act that the taxpayer submits to the tax authority, state authorities and local government authorities;
• the act that the tax authority submits to a taxpayer;
• the order by which the taxpayer pays his tax liability.

Rights of taxpayers

The taxpayer shall be entitled to:

• be accurately and timely informed about all issues that enable him/her to declare and pay tax liabilities;
• request from the tax authority to keep the gathered data on assessment of tax liability as the tax
• secret and use them or disclose them only to the institutions and bodies in the manner and under the procedure prescribed by the law;
• request re-examination and re-assessment of his/her tax liability in the manner prescribed by the law;
• receive, free of charge, information from the tax authority about the tax regulations, rights and
• obligations arising from them;
• receive a copy of tax return and other tax forms;
• be treated with due respect by the tax authority;
• represent his/her personal interests before the tax authorities, in person or through his/her proxy;
• use tax relief in accordance with tax regulations;
• have access to data on assessment and collection of tax liability kept by the tax authority and request changes of the incorrect and amendments to incomplete data;
• be present during the inspection audit;
• also use other rights determined by the law.

The taxpayers whose rights are violated shall have the right to protection that is exercised by the complaint lodged with the competent court.

If the court determines that the taxpayer’s rights have been violated, the tax authority shall bear compensation and expenses of the court procedure.

Obligations of taxpayer

The taxpayer shall be obliged to:

• submit a registration form to the competent tax authority;
• accurately calculate taxes and submit tax return to the tax authority within the deadline and in
• the manner determined by tax regulations;
• report to the competent tax authority every change of the principal place of business, permanent or temporary residence, and other data from the taxpayers’ registry;
• keep business books and records in the prescribed manner and keep them in accordance with law;
• settle its tax liability in the manner and within the deadlines determined by law and other
• regulations adopted on the basis of the law;
• submit documents and other data necessary for assessment of tax liability at request of the tax authority;
• enable undisturbed work of the tax authority officers in performance of their legal authorizations;
• perform other obligations determined by tax regulations.