The Number of Delinquent Returns in Constant Decrease
Published date: 19.07.2010 10:26
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Author: Tax Administration
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In line with the Agenda and precisely planned activities, the Tax Administration, apart from regular monthly collection tasks, carries out also the collection of tax arrears.
During MAY 2010 the Tax Administration gained income in the amount of about 7 million € for the State Budget, collecting the "delinquency debt".
It is to be highlighted that, in the last quarter of 2004, due to the large number of delinquent tax payers, the Tax Administration was forced to carry out intensive activities with the aim of decreasing it. Enhanced measures of compulsory collection of taxes were taken in all branch offices for that purpose, in order to reduce the tax payers' overdue.
Comparing achieved overdue collection after these measures having been taken in the REPORTING MONTH with the same period of the previous year, it was perceived that the accomplished collection after measures having been taken in the reporting period was smaller for one half. That means that this Authority during the previous period succeeded to mainly charge irrecoverable liabilities from earlier periods and to reduce the debts of taxpayers to monthly non-paid obligations. These data may be considered as very good results achieved in developing tax discipline and providing Budget source revenues.
Activities that the Tax Administration carries out in collection of this type of debt also imply provision of «delinquent tax returns».
In line with legal regulations in force, tax payers are obliged to, up to 15th in the month, submit VAT returns (PR PDV 2) for the previous month and returns for monthly account on excise for alcohol and alcoholic beverages (OAKC-AL), tobacco products (OAKC-DP) and mineral oils, their derivatives and substrata (OAKC-MU).
If a tax payer does not comply with the legal deadline, the Tax Administration carries out measures for provision of delinquent tax returns, including delivery of written notifications and reminders by telephone, and in some cases even personal delivery of the warnings to tax payers.
According to the Tax Administration official data, in the reporting month, 17.666 persons were registered for VAT, 14.975 out of whom submitted their monthly tax returns within the legal deadline, what with subsequently submitted returns gives 16.418 (93% out of the total number) VAT payers, while 173 persons were registered for excise duty, 183 (6% above the number of registered tax payers) out of whom submitted tax returns. Comparing the number of submitted and non-submitted VAT returns, it could be noted that there is a trend of growth in the number of taxpayers who submit their returns on time. The best results are achieved in Podgorica, where 98% of tax payers submitted VAT returns, followed by Herceg Novi (97%), Pljevlja (96%), Bar (92%), Budva (91%), Nikšić (91%), Bijelo Polje (88%) and Berane, where this obligation fulfilled 81% of taxpayers.
The Tax Administration officials sent 2.191 notifications to taxpayers who did not submit returns, after what in the reporting month, 1.447 taxpayers submitted returns.
When talking about excise returns, the best results are achieved in branch offices in Nikšić, with 138%, while in Podgorica, Herceg Novi, Budva, Bijelo Polje, Pljevlja, Bar and Berane, 100% of registered taxpayers fulfilled this legal obligation.
N.B. Percentage of 138 was achieved in Nikšić due to the fact that certain tax payers registered for excise for more reason.
In the forthcoming period the Tax Administration will take all legal measures with the aim of timely provision of tax returns. Already in June 2010 taxpayers were reminded of their responsibilities, so that the submission would be accomplished beforehand. This should be considered as one of preventive ways for reducing the number of delinquencies in this area.
Tax Administration 19.07.2010.
