The Ministry of Finance has adopted the Rulebook on Amendments to the Rulebook on the Form, Content, Method of Filling Out, and Submission of the Unified Form for Reporting Calculated and Paid Personal Income Tax and Contributions for Mandatory Social Insurance.
The amendments pertain to the Rulebook on the Form, Content, Method of Filling Out, and Submission of the Unified Form for Reporting Calculated and Paid Personal Income Tax and Contributions for Mandatory Social Insurance (“Official Gazette of Montenegro,” Nos. 76/10, 63/11, 28/12, 8/13, 4/14, 49/14, 1/15, 2/15, 10/16, 8/17, 50/17, 15/19, 9/20, 61/21, 110/21, 8/22, 20/22, 32/22, and 15/23).
The Codebook for the Basis of Calculation in the IOPPD form has been revised.
This Rulebook was published in the “Official Gazette of Montenegro” No. 68/2024 on July 19, 2024, and enters into force on the eighth day following its publication.
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