Travel and Holidays – Montenegro – Local tax, Bar – Šušanj

Tourist tax law Act was published in the Official Gazette of Montenegro, no. 11/2004 The, 13 / 2004th Article 1 this law regulates os Reclassification elements b oraviš not pay taxes.Tourist tax regulations introduced its municipalities, the capital, and capital (thereferred to as municipalities). Article 2 Tourist tax is a lump sum of money paid to a person who is outside his residencekoris these U.S. luge miscible with reports in the accommodation in which tourist orcatering Services (hereinafter referred to as accommodation facility ). accommodation facilities, as defined in paragraph 1 of this Article shall be: hotel, motel, inn,tourist apartment, resort, camping, mountain lodge, rooms for rent and all otherobjects that provide accommodation services. the tourist tax under the same conditions by foreign citizens. Article 3 local taxes in not paying 1 ) children under 12 years of age ; 2 ) persons with severe sensory and physical disabilities (blind, deaf, muscular dystrophy, etc.. ) 3) The persons referred for spas and treatments, the relationship no spec ijalizovanu Rehabilitationby the competent medical board ; 4 ) Persons engaged in seasonal work with registered residence in the tourist town ; 5 ) Persons who are staying in the house to accommodate more than 30 days ; 6 ) parties and school trips, relationship no pupils and students whose stay organized schooland universities within the regular program, the maintenance of sporting and cultural events ; 7 ) Foreign nationals who are under international conventions and agreements exemptpayment of tax ; 8) foreign nationals who organized through the official charities,come for the provision of humanitarian assistance. Persons referred to in paragraph 1 of this Article shall not pay if they submit proof ofthe fulfillment of the conditions set forth in the same paragraph ( membership card, certificate of school, doctors,a medical referral, etc. ). Residential tax is reduced to 50% of people pay between 12 and 18 years of age. Municipality may determine its own regulation and other persons who are exempt from payingtax. Article 4 Payments tourist tax is made ​​by the legal or natural person who provides us luge accommodation (thereferred to the accommodation provider ). provider with mještaja charge sojourn tax along with chargingaccommodation. If the accommodation provider does not charge the tax, shall at its own expense paymentamount of unpaid tax. Article 5 The accommodation provider is obliged to account for the service with miscible report specifically says, is the amount ofthe tourist tax, in the cases referred to in Article 3 of this law that state the basis for releasefrom paying the tax. Accommodation provider keeps records of taxes paid visitors in a book, or otherAnswering see it WARRANTIES. contents of the records referred to in paragraph 2 of this Article provides for the ministry in charge oftourism. Accommodation provider to the competent tax office by the 15th of the month for aprevious month, a report on the number of the travelers, and no amount of coltax. Article 6 Funds from fees charged residential accommodation provider is paid within fivethe day after the end of every 15 day of the month, or at the end of the month. Article 7 Tourist tax is determined in the range of 0.10 to 0.80 euros. amount thou not fee the municipality determines its own regulation. Municipality in determining the amount of tourist tax is taken into account in particular: ofthe object and scope of benefits and services offered to people who use servicesaccommodation. See:Correction – 13/2004-8. Article 8 Local tax revenue is tourism organizations. Funds raised from tourist tax is used – 80 % of the financing activities of local tourism organizations ; – 20% of the funding programs of the National Tourism Organization. Article 9 Supervision of the collection and payment of tourist tax and conduct appropriaterecords done by the competent tax authority of the municipality. Ministry in charge of Finance supervises the legality of the work ofthe local selfgovernment in the implementation of this law. Article 10 On relations that are not regulated by this law (foreclosure, appealsprocess, interest, etc.). provisions of the law governing taxprocess. Article 11 fine ranging from ten to one hundred times the minimum wage in theRepublic of Montenegro shall be imposed on a legal person and entrepreneur who provides servicesaccommodation, if 1 ) does not charge the tourist tax at the same time, paid services (Article 4, paragraph 2) ; 2) into account in particular does not show the accommodation fee or do not specify the basisrelease of its payment (Article 5 of the TAV 1 ) ; 3 ) ​​there is no or incorrect cable nc ie s see who Nick rice market and the mixture report (Article 5, paragraph 2) ; 4 ) fails to submit to the competent tax authority a report on the numberuser studies mještaja services and the amount charged to the tourist tax (Article 5, paragraph 4) ; 5) The funds collected by thou not fee not paid in regulation Ana (article 6 ). For the offense referred to in paragraph 1 of this Article, the responsible person of a legal entity shallranging from two to ten times the minimum wage in the Republic. Article 12 fine ranging from two to twenty times the minimum wage in theRepublic shall be imposed on the provider of accommodation – a natural person, if : 1 ) does not charge the tourist tax at the same time, paid services (Article 4, paragraph 2) ; 2 ) does not maintain or incorrect cable nc ie s see who Nick rice market and the mixture report (Article 5, paragraph 2) ; 3 ) ​​fails to submit to the competent tax authority a report on the numberuser studies mještaja services or report false express p from atke (Article 5, paragraph 4) ; 4 ) The funds collected by thou not fee not paid in regulation Ana (article 6 ). Article 13 With the entry into force of this Law, the Law on Communal Fees andFees ( Official lis t of Montenegro, no. 38/92, 30/ 93, 3/94, 27/ 94 and 45/98 ), in partrefers to the payment of the tax. Article 14 This Law shall enter into force on the day of its publication in the Official GazetteRepublic of Montenegro.

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