The Ministry of Finance has adopted the Rulebook Amending the Rulebook on the Form and Content of the Tax Return for Determining Corporate Income Tax (“Official Gazette of Montenegro”, no. 114/24 dated 29.11.2024).

By this rulebook, the Rulebook on the Form and Content of the Tax Return for Determining Corporate Income Tax (“Official Gazette of Montenegro”, nos. 8/09, 11/11, 78/17, 90/17, 115/22, and 127/22) is amended with changes to Form PD.

This rulebook enters into force on the eighth day following its publication in the “Official Gazette of Montenegro.”

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