Order on the Method of Payment of Public Revenues

The Ministry of Finance has adopted the Order on the Method of Payment of Public Revenues.

3) Corporate Income Tax:

NEW – 820-12120-73 – Withholding tax on payments made based on loans or borrowings, with or without interest, to individuals, as well as in cases of loan or borrowing extensions.

7) Concessions and Other Fees:

NEW – 820-41147-98 – Concession fee for the valorization of immovable cultural assets.

7) Excises in Production:

NEW – 805-5101-77 – Excise tax on products made of sugar, cocoa, and ice cream.

In the new Official Gazette, on page 67, item no. 6 under the previous title (“Evidentiary Accounts of the Investment Agency of Montenegro”) does not exist.

9) Evidentiary Accounts of the Ministry of Internal Affairs:

NEW – 832-11548-82 – Fee for taking the professional exam for critical infrastructure protection – Ministry of Internal Affairs.

In the new Official Gazette, under the title “Evidentiary Accounts of the Ministry of Finance,” there are 20 entries, whereas in the old Official Gazette, there were 27.

In the old Official Gazette, the titles “Evidentiary Accounts of the Ministry of Labor and Social Welfare” and “Evidentiary Accounts of the Real Estate Administration” NO LONGER EXIST in the new version (there were 11 in total).

Additionally, the numbers:

832-52029-86 – Fee for taking the second professional exam in the field of customs.
832-3161017-60 – Fee for taking the professional exam for obtaining a license to act as a customs representative.

All accounts previously listed under the name “Revenue and Customs Administration” have now been transferred under the new title “Evidentiary Accounts of the Customs Administration.”

In the new Official Gazette, there is a new heading under item no. 17 titled “Evidentiary Accounts of the Investment Agency of Montenegro”:

NEW – 832-2093-29 – Revenues from activating bank guarantees in the process of allocating funds for direct investment incentives – Investment Agency of Montenegro.
NEW – 832-990-40 – Fees for issuing and renewing intermediary agent licenses.
NEW – 832-991-37 – Fees for procedural costs.

20) Evidentiary Accounts of the Ministry of Education, Science, and Innovation:

NEW – 832-1129-11 – Other revenues – Ministry of Education, Science, and Innovation.
NEW – 832-1131-05 – Fee for purchasing tender documentation – Ministry of Education, Science, and Innovation.

(In the old Official Gazette, these were under the title “Evidentiary Accounts of Science and Technological Development.”)

832-1088-37
832-1089-34
832-1090-31
832-1091-28
832-1092-25
832-1093-22
832-1094-19
832-1095-16
832-1096-13
832-1098-07

DO NOT EXIST IN THE NEW OFFICIAL GAZETTE.

22) Evidentiary Accounts of the Ministry of Culture and Media:

NEW – 832-1088-37 – Revenues from the activities of the Conservation and Archaeology Center.
NEW – 832-1089-34 – Revenues from the activities of the Montenegrin National Theatre.
NEW – 832-1090-31 – Revenues from the activities of the Royal Theatre “Zetski dom.”
NEW – 832-1091-28 – Revenues from the activities of the Museum of Contemporary Art.
NEW – 832-1092-25 – Revenues from the activities of the National Museum.
NEW – 832-1093-22 – Revenues from the activities of the Music Center.
NEW – 832-1094-19 – Revenues from the activities of the National Library “Đurđe Crnojević.”
NEW – 832-1095-16 – Revenues from the activities of the Montenegrin Cinematheque.
NEW – 832-1096-13 – Revenues from the activities of the Film Center.
NEW – 832-1098-07 – Revenues from the activities of the Maritime Museum.

NEW – Evidentiary Accounts of the Directorate for Capital Projects:

832-1029-20 – Other revenues of the Directorate for Capital Projects.

Under the new title, “Evidentiary Accounts of the Ministry of Transport and Maritime Affairs,” 6 numbers/accounts have been removed.

In the new Official Gazette, there is no title:

“Evidentiary Accounts of the Hydrocarbon Administration” (which previously included 4 numbers/accounts).

The old title “Evidentiary Accounts of the Fund for the Protection and Realization of Minority Rights” does not exist in the new Official Gazette.

Evidentiary Accounts of the Ministry of Spatial Planning, Urbanism, and State Property:

NEW – 832-52006-58 – Revenues from the sale of non-financial assets – Ministry of Spatial Planning, Urbanism, and State Property.
NEW – 832-1099-04 – Revenues from the sale of financial assets – Ministry of Spatial Planning, Urbanism, and State Property.
NEW – 832-52007-55 – Revenues from lease agreements.
NEW – 832-52009-49 – Revenues from fees for establishing easements on state-owned land.
NEW – 832-52011-43 – Monetary fines and administrative procedure costs conducted before the Commission for Restitution and Compensation.
NEW – 832-52031-80 – Contractual penalties.
NEW – 832-7067-45 – Monetary fines and costs of proceedings for violations imposed by the Construction Inspection.
NEW – 832-7068-42 – Monetary fines and costs of proceedings for violations imposed by the Urban Planning Inspection.

Under the title “Evidentiary Accounts of the Ministry of Labor and Social Welfare,” there are several new accounts:

NEW:
832-968-09 – Fee for taking the professional exam for occupational safety personnel.
832-11525-57 – Revenues from the activities of the Public Institution Rehabilitation Center.
832-11526-54 – Revenues from the activities of the Public Institution Social Work Center for Bar and Ulcinj.
832-527-51 – Revenues from the activities of the Public Institution Social Work Center for Berane, Andrijevica, and Petnjica.
832-11528-48 – Revenues from the activities of the Public Institution Social Work Center for Bijelo Polje.
832-11529-45 – Revenues from the activities of the Public Institution Social Work Center for Danilovgrad.
832-11530-42 – Revenues from the activities of the Public Institution Social Work Center for Kotor, Tivat, and Budva.
832-11531-39 – Revenues from the activities of the Public Institution Social Work Center for Mojkovac and Kolašin.
832-11532-36 – Revenues from the activities of the Public Institution Social Work Center for Nikšić, Plužine, and Šavnik.
832-11533-33 – Revenues from the activities of the Public Institution Social Work Center for Plav and Gusinje.
832-11534-30 – Revenues from the activities of the Public Institution Social Work Center for Pljevlja and Žabljak.
832-11535-27 – Revenues from the activities of the Public Institution Social Work Center for Podgorica, Golubovci, and Tuzi.
832-11536-24 – Revenues from the activities of the Public Institution Social Work Center for Rožaje.
832-11537-21 – Revenues from the activities of the Public Institution Social Work Center for Herceg Novi.
832-11538-18 – Revenues from the activities of the Public Institution Social Work Center for Cetinje.
832-11539-15 – Revenues from the activities of the Public Institution Old People’s Home “Bijelo Polje.”
832-11540-12 – Revenues from the activities of the Public Institution Old People’s Home “Nikšić.”
832-11541-09 – Revenues from the activities of the Public Institution Old People’s Home “Pljevlja.”
832-11542-06 – Revenues from the activities of the Public Institution Old People’s Home “Podgorica.”
832-11543-03 – Revenues from the activities of the Public Institution Old People’s Home “Grabovac.”
832-11544-97 – Revenues from the activities of the Public Institution Institute “Komanski most.”
832-11545-94 – Revenues from the activities of the Public Institution Center “Ljubović.”
832-11546-91 – Revenues from the activities of the Public Institution Children’s Home “Mladost.”
832-11547-88 – Revenues from the activities of the Public Institution “Lovćen” Bečići.

Revenues of the Municipality of Herceg Novi:

NEW – Excursion tax.
12.1-510-9063208-98 – Excursion tax.