The Ministry of Finance has adopted the Rulebook on Amendments to the Rulebook on the Form, Content, Method of Filling, and Submission of the Unified Report Form on the Calculated and Paid Personal Income Tax and Contributions for Mandatory Social Insurance (IOPPD Form).
(“Official Gazette of Montenegro”, No. 124/24 dated 25.12.2024).
This rulebook introduces an amendment to the Rulebook on the Form, Content, Method of Filling, and Submission of the Unified Report Form on the 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, 15/23, and 68/24), by modifying the IOPPD Form’s Tax Base Code.
This rulebook enters into force on the eighth day from the date of publication in the “Official Gazette of Montenegro” and will apply starting from January 1, 2025.
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