The Ministry of Finance has adopted the Rulebook on the Detailed Manner of Exercising the Right to Tax Exemption for a Legal Entity that Reinvests Funds from Earned Profit as Investing in Agriculture, or that Invests Funds into Other Entities Engaged in Agricultural Activities, the Form and Content of the Request for Exercising the Right to Tax Exemption, and the Template of the Declaration on Received State Aid (“Official Gazette of Montenegro”, No. 031/25 of 26.03.2025).
This rulebook prescribes the manner of exercising the right to tax exemption for a legal entity that reinvests funds from earned profit into agricultural projects, or that invests funds into other entities engaged in agricultural activities, the form and content of the request for exercising the right to tax exemption, and the template of the declaration on received state aid.
This rulebook shall enter into force on the eighth day following its publication in the “Official Gazette of Montenegro”.
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