Tax: recent news highlights — August 2012
The Ministry of Finance of Montenegro released the Rulebook on the Manner and Procedure for the Refund of Overpaid Social Security Contributions and the Rulebook on the Form, Content and Procedure for Issuing a Certificate of Residency for Tax Purposes. Both rulebooks were published in the Official Gazette of Montenegro no. 42/2012 from 31 July 2012 and came into force on 8 August 2012. The Government of Montenegro, on its session held on 5 July 2012, adopted the Decree on the Customs Tariff, which was published in the Official Gazette of Montenegro no. 43/2012 dated 2 August 2012 and which came into force on 10 August 2012.
The rulebook for Refund of Overpaid Contributions provides that the refund of social security contributions paid for the previous year will be made by the end of the calendar year. The Rulebook for the Refund of Overpaid Contributions also prescribes the specific form required for the application for a refund of overpaid contributions. Namely, the insured person shall submit what is called a “ZPDO Form” and the payer of income shall submit what is called a “ZPDI Form”…
Click on the link below to read the rest of the Karanovic & Nikolic briefing.
Sign in or Register to continue reading this article
It's quick, easy and free!
It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.Register now
Why register to The Lawyer
In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.
Identify the major players and business opportunities within a particular region through our series of free, special reports.
Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.
More relevant to you
To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.
News from Karanovic & Nikolic
Briefings from Karanovic & Nikolic
The new EU Regulation No 1169/2011 on the Provision of Food Information to Consumers will enter into force on 13 December 2014.
The Croatian Competition Agency was provided with the authority to conduct dawn raids in 2010, but it was not until June 2013 that it conducted its first one.
Analysis from The Lawyer
‘Exotic’ investors and opportunities for legal work beyond M&A feature in The Lawyer’s high-level roundtable debate on south-east Europe
Croatia is about to enter the EU, but the path to integration may not be smooth for the Balkan states