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Montenegro

Tax Administration Poreska Uprava
Address: Put Radomira Ivanovića 2 20000 Podgorica E-mail: This e-mail address is being protected from spam bots, you need JavaScript enabled to view it
Director General	Dejan Marinović
Website	www.poreskauprava.gov.me
	2008	2009	2010
Number of employees of the tax administration	615	596	565
Number of taxpayers	Corporate taxpayers: 25,796 VAT taxpayers: 20,577 Excise taxpayers: 218 PIT taxpayers: 17,418	Corporate taxpayers: 27,235 VAT taxpayers: 21,814 Excise taxpayers: 246 PIT taxpayers: 17,421	Corporate taxpayers: 29,493 VAT taxpayers: 23,271 Excise taxpayers: 266 PIT taxpayers: 17,306
Revenues (in million EUR)
Total	911.0	838.0	845.0
Direct taxes	205.3	265.8	136.1
Indirect taxes	236.8	177.2	274.6
Social funds	391.3	345.9	385.4
Other	77.7	49.1	48.9
Total expenditure of the tax administration (in million EUR)
Administrative costs (tax administration functions only)	0.46	0.46	0.39
Employment costs	7.06	6.41	5.66
IT expenditure	0.32	0.15	0.19
Other costs	0.46	0.40	0.40
Average cost to the tax administration per employee (EUR)*	13,482.28	12,440.18	11,733.26
Total expenditure of the tax administration as a percentage of revenue collected (%)
* Average cost was calculated based on the following formula = (Administrative costs + Employment costs + IT expenditure + Other costs) / Number of employees

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Joined IOTA as Full Member	2003
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Organisational Structure Montenegro 2011 111.88 Kb

Last Updated ( Thursday, 01 September 2011 )

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The Intra-European Organisation of Tax Administrations (IOTA), is a non profit intergovernmental Organisation, which provides a forum to assist members in the European Countries to improve tax administrations.

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