In line with the Agenda for precisely planned activities, the Tax Administration, apart from regular monthly collection tasks, also carries out the collection of tax arrears.
During JUNE 2010 the Tax Administration gained income in the amount of 8.274.158 € for the State Budget, collecting the "delinquency debt".

Analyzing the structure of the collected deliquency debt according to types of taxes, in the reporting period it may be concluded that, comparing to the Tax Administration Collection Plan, after taking measures collection of: VAT, private business income tax, concessions, personal income tax, real estate turnover tax and contributions was increased.

Comparing presented results in all Branch Offices, it may be concluded that the higher collection rates were achieved in: Herceg Novi 53,45%, Podgorica 72,36%, Nikšić 94,58%, Bar 19,76%, Bijelo Polje 76,89%, Berane 93,88%, Pljevlja 91,30% and Budva 96,09%.

It is to be highlighted that, in the last quarter of 2004, due to the large number of delinquent taxpayers, who didn’ t clear their tax liabilities, the Tax Administration was forced to carry out intensive activities with the aim of decreasing it. During that period, enhanced measures of coercive collection of taxes were taken in all branch offices, in order to reduce tax arrears.

This activity was continued constantly during following years, so that also every month very good results were achieved.
That means that this Authority already during 2005 succeeded to mainly charge unpaid, but recoverable liabilities from earlier periods and to reduce the debts of taxpayers on monthly non-paid obligations, so that there are no ”old” tax arrears. These data may be considered very good results achieved in developing tax discipline and providing Budget source incomes.