The Ministry of Finance has issued the Regulation on the Form and Content of the Report on Calculated and Paid Withholding Tax on Income Earned by Resident and Non-Resident Legal Persons.
This regulation prescribes the form and content of the Report on Calculated and Paid Withholding Tax on Income Earned by Resident and Non-Resident Legal and Natural Persons. Legal entities are required to submit the report using the “IOPPO” form, which includes instructions for its application. The instructions for completing the report provide detailed explanations on how to enter data for different types of income.
Upon the entry into force of this regulation, the Regulation on the Form and Content of the Report on Calculated and Paid Withholding Tax on Income Earned by Resident and Non-Resident Legal Persons (“Official Gazette of Montenegro”, No. 84/17) ceases to be valid.
This Regulation was published in the “Official Gazette of Montenegro” No. 30/2024 on April 2, 2024, and enters into force on the eighth day from the date of publication.
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