The Large Taxpayers Office (LTO) was established in line with the Rulebook on Internal Organisation and Systematisation of the Tax Administration of Montenegro. The LTO's primary objective is to promote efficient tax administration and to achieve compliance at minimum costs, both for taxpayers and the tax administration.

With the aim of accomplishing a proactive role in line with guidelines indicated by the European Commission and the IMF, the tax administration defined a specific approach for communication with large taxpayers. Its focus is on segmentation of taxpayers (according to the compliance level and volume of business), considered to be a crucial issue within the development strategy of the tax administration, aiming at gaining expert knowledge, risk assessment and management of similar risks through a standardised approach, as well as allocation of resources for areas with highest risk. Through team work the LTO will analyse large taxpayers’ compliance, supply services to them in the form of communication, information and interpretation of tax procedures, as well as perform audits according to determined quality standards and criteria for selection of taxpayers, in line with European best practice and national legislation.

The LTO will focus on gaining expert knowledge in the area of complex tax legislation and control of electronic accounting systems in line with international accounting standards. One of the LTO's tasks will be the implementation of a special form of co-operation with large taxpayers – horizontal monitoring. This method is based on mutual trust and transparency between companies and the tax administration, which entails achieving co-operative compliance agreements, as well as risk assessment according to the existing records on current taxpayers' compliance.