Montenegro Gazettes Decree Amending Excise, Actual Property Tax Legal guidelines

Daily Tax Report: International

May 11, 2022, 5:00 AM

The Montenegrin Official Gazette May 6 published Decrees Nos. 488, and 489, amending excise and real estate tax laws. The amended provisions include: 1] categories of products subject to excise taxes; 2] obligations of buyers of mineral oils to submit specific documents; 3] the reimbursement of excise taxes for specific entities; 4] obligations of taxpayers engaged in the retail trade of fermented beverages to calculate and pay the excise difference; 5] excise tax rates for specific tobacco, cigarette, and plastic products; 6] a temporary reduction in excise duties by 50 percent for three months for unleaded gasoline and specified gas …

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