Poreske vijesti, maj 2020. / Tax Alert, May 2020

Vlada Crne Gore je dana 24. aprila 2020. godine usvojila Program pružanja podrške privredi i zaposlenima, u cilju ublažavanja negativnih efekata epidemije novog korona virusa COVID19.

Ovim Programom su predviđene subvencije preduzetnicima i privrednim društvima čiji je rad zabranjen, odnosno čiji je obim aktivnosti u značajnoj mjeri smanjen kao posljedica mjera Ministarstva zdravlja u cilju suzbijanja epidemije. Takođe, Program podrazumijeva i subvencije zarada zaposlenih na plaćenom odsustvu, kao i zarada zaposlenih u karantinu i izolaciji.

Pored toga, Programom je predviđeno i da će se povraćaj PDV-a realizovati u roku od najviše 45 dana, dok se limit carinske garancije za odloženo plaćanje carinskog duga produžava sa 30 dana na 60 dana.

Mjere definisane ovim Programom odnose se na subjekte koji su izmirili poreske obaveze zaključno sa 2019. godinom i koji nisu prekršili naredbe Ministarstva zdravlja donijete u cilju suzbijanja epidemije korona virusa. Mjere se odnose i na subjekte osnovane u 2020. godini, zaključno sa 15. martom 2020. godine.

Zahtjevi za subvenciju podnosiće se elektronskim putem, posredstvom novog elektronskog servisa „Program za dodjelu subvencije“. Ovaj servis je realizovan na portalu Poreske uprave Crne Gore (https://eprijava.tax.gov.me/TaxisPortal) i dostupan od 1. maja 2020. godine. Zahtjev će se podnositi upotrebom digitalnog sertifikata uz obavezu prethodnog podnošenja IOPPD obrasca, a za preduzetnike unošenjem traženih podataka i podnošenjem GPPFL/ZPO obrasca.

Program predviđa sljedeće mjere:

1. Subvencije za zatvorene djelatnosti

Korisnici subvencije su preduzetnici i privredna društva čiji je rad zabranjen naredbama Ministarstva zdravlja, koja ne smanjuju broj zaposlenih u periodu trajanja mjere u odnosu na broj zaposlenih evidentiran u februaru 2020. godine. Mjera se odnosi na sve privredne subjekte koji su registrovani pod šiframa djelatnosti datim u Prilogu 1 Programa.

Privredni subjekt može dobiti subvenciju za zarade zaposlenih za april i maj 2020. godine, i to najviše do 100% iznosa poreza i doprinosa na minimalnu zaradu i 100% neto minimalne zarade za zaposlene u privrednom društvu koji su evidentirani u mjesecu februaru 2020. godine. Vrijednost minimalne zarade se utvrđuje u skladu sa Odlukom o utvrđivanju minimalne zarade („Službeni list Crne Gore“, broj 33/19).

2. Subvencije za turistički sektor

Korisnici subvencije su preduzetnici, kao i mikro, mala i srednja privredna društva iz oblasti turizma, čiji je obim aktivnosti značajno smanjen usljed naredaba Ministarstva zdravlja, koja ne smanjuju broj zaposlenih u periodu trajanja mjere u odnosu na broj zaposlenih evidentiran u februaru 2020. godine. Mjera se odnosi na sve privredne subjekte koji su registrovani pod šiframa djelatnosti datim u Prilogu 2 Programa.

Privredni subjekt može dobiti subvenciju za zarade zaposlenih za april i maj 2020. godine, i to najviše do 100% iznosa poreza i doprinosa na minimalnu zaradu i 100% neto minimalne zarade za zaposlene u privrednom društvu koji su evidentirani u mjesecu februaru 2020. godine.

3. Subvencije za ugrožene djelatnosti

Korisnici subvencije su preduzetnici, kao i mikro, mala i srednja privredna društva čiji je obim aktivnosti značajno smanjen usljed naredaba Ministarstva zdravlja, koja ne smanjuju broj zaposlenih u periodu trajanja mjere u odnosu na broj zaposlenih evidentiran u februaru 2020. godine. Mjera se ne odnosi na državne institucije, lokalnu samoupravu, privredna društva u vlasništvu države ili lokalne samouprave, kao i privredna društva koja su registrovana pod šiframa djelatnosti datim u Prilogu 3 Programa.

Privredni subjekt može dobiti subvenciju za zarade zaposlenih za april i maj 2020. godine, i to u iznosu od 50% iznosa poreza i doprinosa na minimalnu zaradu i 50% neto minimalne zarade za zaposlene u privrednom društvu koji su evidentirani u mjesecu februaru 2020. godine. Iznos razlike do pune bruto zarade zaposlenog obezbjeđuje poslodavac.

4. Subvencije za novo zapošljavanje

Korisnici subvencije su privredni subjekti koji nisu smanjili broj zaposlenih u odnosu na februar 2020. godine i koji evidentiraju nove zaposlene u periodu od šest mjeseci počevši od 1. aprila 2020. godine. Uslovi koje novi zaposleni treba da ispune su sljedeći:

- Da nisu bili evidentirani kao zaposleni kod istog privrednog subjekta u januaru i februaru 2020. godine;
- Da su bili evidentirani kao nezaposlena lica na Zavodu za zapošljavanje Crne Gore za mjesec koji prethodi mjesecu za koji se podnosi zahtjev.

Takođe, mjera se ne odnosi na privredna društva koja posluju u oblastima: finansijske djelatnosti i djelatnosti osiguranja, snabdijevanja električnom energijom i gasom, telekomunikacija, snabdijevanja vodom, upravljanja otpadnim vodama, kontrolisanja procesom uklanjanja otpada, državne institucije, lokalnu samoupravu i privredna društva u većinskom vlasništvu države ili lokalne samouprave.

Privredni subjekt može dobiti subvenciju za zarade zaposlenih za period od 6 mjeseci, i to u iznosu od 70% iznosa poreza i doprinosa na minimalnu zaradu i 70% neto minimalne zarade, uz uslov da će ove zaposlene evidentirati kao zaposlene najmanje 12 mjeseci nakon isteka mjera. Iznos razlike do pune bruto zarade zaposlenog obezbjeđuje poslodavac.

U slučaju da poslodavac smanji broj zaposlenih u odnosu na prethodni mjesec prestaje davanje subvencije za ukupno smanjeni broj zaposlenih i poslodavac je u obavezi da izvrši povrat sredstava za subvencije zarada za smanjeni broj zaposlenih za taj mjesec.

5. Subvencije za zarade zaposlenih na plaćenom odsustvu, odnosno u karantinu ili izolaciji

Korisnici subvencija su preduzetnici i privredna društva čiji zaposleni koriste pravo na plaćeno odsustvo sa rada po osnovu čuvanja djece mlađe od 11 godina, odnosno čiji zaposleni su stavljeni u karantin ili izolaciju. Subvencija za zarade zaposlenih na plaćenom odsustvu se ne odnosi na državne institucije, lokalne samouprave, privredna društva u većinskom vlasništvu države ili lokalne samouprave, dok se subvencija za zarade zaposlenih u karantinu ili izolaciji ne odnosi na državne institucije i lokalne samouprave.

Privredni subjekt može dobiti subvenciju za zarade zaposlenih, i to u iznosu od 70% iznosa poreza i doprinosa na minimalnu zaradu i 70% neto minimalne zarade za zaposlene u privrednom društvu koji su evidentirani u mjesecu februaru 2020. godine. Iznos razlike do pune bruto zarade zaposlenog obezbjeđuje poslodavac.

Subvencija za zarade zaposlenih na plaćenom odsustvu se dobija za period ostvarivanja ovog prava zaposlenog.

Subvencija za zarade zaposlenih u karantinu ili izolaciji se ostvaruje najviše za jedan mjesec, i to: mjesec april (u slučaju da je zaposleni u karantinu ili izolaciji boravio pretežno u martu ili aprilu), odnosno za mjesec maj (u slučaju da je zaposleni u karantinu ili izolaciji boravio pretežno u maju).

Napominjemo da Program nije objavljen u Službenom listu Crne Gore, te su moguće njegove manje ili više značajne izmjene do trenutka objavljivanja u Službenom listu Crne Gore.

Cijelom tekstu Programa možete pristupiti klikom na LINK.
 

Programme for supporting business and employees, aiming to mitigate negative effects of the epidemic of new corona virus COVID19

The Government of Montenegro adopted  the Programme for supporting business and employees, aiming to mitigate negative effects of the epidemic of new corona virus COVID19 on April 24, 2020.

This Programme provides subsidies for entrepreneurs and companies which were prohibited from performing their business activities or whose scope of activities has been significantly reduced due to the measures of the Ministry of Health for suppression of the epidemic. The Programme also stipulates subsidies for wages of employees on paid leave and those in quarantine and isolation.

Additionally, the Programme envisages that VAT refund will be realized within a maximum period of 45 days, while the limit for the customs guarantee for deferred payment of customs debt is extended from 30 days to 60 days.

The measures defined by this Programme are applicable to entities which have settled their tax liabilities for 2019 and which have not violated the Ministry of Health’s orders for suppression of the epidemic of corona virus. These measures also apply to entities established during 2020, by March 15, 2020.

Requests for subsidies will be submitted electronically, by using the new electronic service “Programme for granting subsidies”. This service is realized on the website of the Tax Administration of Montenegro (https://eprijava.tax.gov.me/TaxisPortal), which is available from May 1, 2020. The request will be submitted by using a digital certificate, while taxpayers are obliged to submit IOPPD form or GPPFL/ZPO form (for entrepreneurs) prior to submitting the request.

The Programme prescribes the following measures:

1. Subsidies for prohibited business activities

Beneficiaries of this subsidy are entrepreneurs and companies which were prohibited from performing their business activities due to the orders of the Ministry of Health, which have not reduced the number of employees during the period of this measure compared to the number of employees registered in February 2020. This measure applies to all entities registered under activity codes given in Schedule 1 of the Programme.

An entity may be awarded a subsidy for wages of employees for April and May 2020, in the amount of up to 100% of tax and contributions calculated on a minimum wage and up to 100% of net minimum wage for employees registered in February 2020. The amount of minimum wage is determined in accordance with the Decision on determination of minimum wage (“Official Gazette of Montenegro”, no. 33/19).

2. Subsidies for the tourism sector

Beneficiaries of this subsidy are entrepreneurs, as well as micro, small and medium companies from the tourism sector whose scope of activities has been significantly reduced due to the orders of the Ministry of Health, which have not reduced the number of employees during the period of this measure compared to the number of employees registered in February 2020. This measure applies to all entities registered under activity codes given in Schedule 2 of the Programme.

An entity may be awarded a subsidy for wages of employees for April and May 2020, in the amount of up to 100% of tax and contributions calculated on a minimum wage and up to 100% of net minimum wage for employees registered in February 2020.

3. Subsidies for endangered activities

Beneficiaries of this subsidy are entrepreneurs, as well as micro, small and medium companies whose scope of activities has been significantly reduced due to the orders of the Ministry of Health, which have not reduced the number of employees during the period of this measure compared to the number of employees registered in February 2020. This measure does not apply to state institutions, local self-governments, companies owned by the state or local self-governments, as well as companies registered under activity codes given in Schedule 3 of the Programme.

An entity may be awarded a subsidy for wages of employees for April and May 2020, in the amount of 50% of tax and contributions calculated on a minimum wage and 50% of net minimum wage for employees registered in February 2020. The difference up to the full amount of gross wage of an employee is paid by an employer.

4. Subsidies for new jobs

Beneficiaries of this subsidy are entities which have not reduced the number of employees compared to the number of employees registered in February 2020, and which employ new employees during the six-month period starting from April 1, 2020. The conditions regarding these new employees are as follows:

- These employees were not employed by the same entity in January or February 2020;
- These employees were registered as unemployed at the Employment Agency of Montenegro for the month preceding the month for which the request is submitted.

Also, this measure does not apply to companies from the following sectors: financial and insurance activities, supply of electricity and gas, telecommunication, water supply, wastewater management, waste management, state institutions, local self-governments and companies owned by the state or local self-governments.

An entity may be awarded a subsidy for wages of employees for the period of six months, in the amount of 70% of tax and contributions calculated on a minimum wage and 70% of net minimum wage, provided that these employees will be employed for at least 12 months upon expiry of this measure. The difference up to the full amount of gross wage of an employee is paid by an employer.

In case the employer reduces the number of employees compared to the previous month, the subsidy for the total reduced number of employees ceases to be given and the employer is obliged to make a refund of the wage subsidy for the reduced number of employees for that month.

5. Subsidies for wages of employees on a paid leave/in quarantine or isolation

Beneficiaries of these subsidies are entrepreneurs and companies whose employees use a paid leave for the purpose of childcare for children under 11 years, or whose employees are in quarantine or isolation. The subsidy for wages of employees on a paid leave does not apply to state institutions, local self-governments and companies owned by the state or local self-governments, while the subsidy for wages of employees in quarantine or isolation does not apply to state institutions and local self-governments.

An entity may be awarded a subsidy for wages of employees, in the amount of 70% of tax and contributions calculated on a minimum wage and 70% of net minimum wage for employees registered in February 2020. The difference up to the full amount of gross wage of an employee is paid by an employer.
The subsidy for wages of employees on a paid leave is awarded for the period of realization of this employee’s right.

The subsidy for wages of employees in quarantine or isolation is awarded for one month: April (in case the employee was in quarantine or isolation mostly in March or April) or May (in case the employee was in quarantine or isolation mostly in May).

Please note that this Programme has not been published in Official Gazette of Montenegro. Thus, more or less significant amendments can be made prior to its publishing in Official Gazette of Montenegro.

The full text of the Programme may be found on the following LINK.