The Number of Delinquent Returns in Constant Decrease

Published date: 25.05.2009 16:34 | Author: Naslovna strana

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The Number of Delinquent Returns in Constant Decrease

In line with the Agenda for precisely planned activities, Tax Administration, apart from regular monthly collection tasks, also carries out collection of tax overdue.
During March 2009 Tax Administration gained income in the amount of over 9, 4 million to the State Budget, in the name of "delinquency debt".
It is to be highlighted that, in the last quarter of 2004, due to the large number of delinquent tax payers, Tax Administration was forced to carry out intensive activities with the aim of decreasing it. During that, enhanced measures of coercive collection of taxes were taken in all branch offices, in order to reduce the tax payers' overdue.
Comparing achieved overdue collection after these measures having been taken in March 2009, 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 due from earlier periods and to reduce the debts of taxpayers on monthly non-paid obligations. These data may be considered very good results achieved in developing tax discipline and providing Budget source incomes.
Activities that Tax Administration carries out in collection of this type of debt, also imply providing 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, Tax Administration carries out measures providing delinquent tax returns, which consist of delivering written notifications and reminding by telephone, and in some cases even personal delivery of the warnings to tax payers.
According to Tax Administration official data, in a reporting month, it was registered 16.907 VAT payers, 15.661 (93%) out of whom submitted their monthly tax returns within the legal deadline and 177 excise payers, 187 (5% 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 tax payers who submit their returns on time. The best results are achieved in Podgorica, where 98% of tax payers submitted VAT returns, Herceg Novi (95%), Pljevlja (96%), Bar (92%), Budva (91%), Nikšić (89%), Bijelo Polje (88%) and Berane, where this obligation fulfilled 81% of tax payers.
Tax Administration officials sent 1.948 notifications to tributaries who did not submit returns, after what in the reporting month, 1.451 taxpayers submitted returns.
When talking about excise returns, the best results are achieved in branch offices in Nikšić, with 152%, as well as in Podgorica, Budva, Bijelo Polje, Pljevlja and Berane, where 100% of registered tributaries fulfilled this legal obligation. This percentage was about 95% in Bar and Herceg Novi.
In the forthcoming period Tax Administration will take all legal measures with the aim of providing tax returns. Already in March 2009 tax payers were reminded of their responsibilities, in order that the submitting would be accomplished beforehand. This should be considered as one of preventive ways of reducing the number of delinquencies in this area.
Tax Administration 25.05.