Montenegro Tax Agency Issues Guidance on Mandatory Electronic Filing for Taxes, Social Security Contributions

The Montenegrin Department of Public Revenues March 19 issued four guides on mandatory electronic filing of income tax and social security contributions. Topics include: 1) employers’ obligation to account for and pay taxes and social security contributions; 2) the required form (IOPPD) and corporate income tax forms; and 3) the procedure for claiming a refund of overpaid contributions. [Montenegro, Department of Public Revenues, 03/19/19]

Reference:
View Announcement. View Guide on Income and Withholding Tax Reporting. View Guide on Form IOPPD Submission. View Guide on Corporate Income Tax Forms. View Guide on Procedure for Refund of Overpaid ...