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Poreske vijesti

Tax alerts

Poreske vijesti, oktobar 2019. / Tax Alert, October 2019

Konvencija o uzajamnoj administrativnoj pomoći u poreskim stvarima

Obavještavamo vas da je dana 3. oktobra 2019. godine u Parizu Crna Gora potpisala multilateralnu Konvenciju o uzajamnoj administrativnoj pomoći u poreskim stvarima. Konvencijom se proširuje broj država sa kojima Crna Gora može razmjenjivati informacije od značaja za oporezivanje.

Konvencija će se primjenjivati nakon njene ratifikacije i predaje ratifikacionog instrumenta OECD-u, o čemu ćemo Vas naknadno obavijestiti.

Konvencija će obezbijediti pravni osnov za međunarodnu saradnju i razmjenu informacija o poreskim obveznicima, u cilju efikasne borbe protiv poreske evazije.

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Convention on Mutual Administrative Assistance in Tax Matters

We wish to inform you that on 3 October 2019, Montenegro signed the multilateral Convention on Mutual Administrative Assistance in Tax Matters in Paris. The Convention expands the number of countries with which Montenegro may exchange tax information.

The Convention will come into force upon its ratification and depositing of the ratification instrument with the OECD. We will keep you informed on any further progress in this regard.

Convention will provide a legal basis for international cooperation and exchange of information on taxpayers, in order to effectively fight against tax evasion.

 

Poreske vijesti, decembar 2018. / Tax Alert, December 2018

Program ekonomskog državljanstva u Crnoj Gori

Vlada Crne Gore usvojila je Odluku o kriterijumima, načinu i postupku izbora lica koje može steći crnogorsko državljanstvo prijemom radi realizacije posebnog programa ulaganja od posebnog značaja za privredni i ekonomski interes Crne Gore koja će se primjenjivati od 1. januara 2019. godine.

Više o tome pročitajte ovde.

 

Economic Citizenship Program in Montenegro

The Government of Montenegro has adopted the Decision on criteria, method and procedure of electing individuals who may acquire a Montenegrin citizenship by admission in order to implement a special investment program of great economic and business interest for Montenegro, which will start to apply as of 1 January 2019.

More information can be found here.

Poreske vijesti, avgust 2017. / Tax Alert, August 2017

Izmene i dopune Zakona o porezu na dodatu vrijednost

Skupština Crne Gore je usvojila Zakon o izmjenama i dopunama Zakona o porezu na dodatu vrijednost (dalje: ZPDV) kojima se predviđaju značajne izmene u određenim zakonskim rešenjima, prevashodno u cilju harmonizacije poreskih propisa sa propisima Evropske unije.
Izmjene ZPDV (Službeni list CG br. 50/2017) stupile su na snagu 8. avgusta 2017, osim odredbi koje se odnose na povećanje stope PDV sa 19% na 21%, koje će se primenjivati od 1. januara 2018. godine

Više o tome pročitajte ovde.

Amendments to the Value Added Tax law

The Montenegrin Parliament has adopted amendments to the Law on Value Added Tax law (hereinafter: VAT Law), which contain significant changes with respect to certain legal provisions, primarily with the purpose of harmonizing domestic tax legislation with the  tax legislation with those of the EU. 

Amendments to the VAT Law (Official Gazette of Montenegro no. 50/2017) came into effect on August 8, 2017, except for the provisions regarding the increase in VAT rate from 19% to 21%, which will apply from January 1, 2018

More information can be found here.

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