| Category: |
Other producers of official statistics |
| Area: |
ONAs |
| Survey / data collection: |
Monthly report for the calculation of value added tax |
Note: For any question on metadata, please contact MONSTAT metadata support.
| 1. Contact Vrh |
| 1.1. Contact organization: |
Tax Administration |
| 1.2. Contact organization unit: |
Tax Administration regional units, Tax Administration portal |
| 1.2. Contact organization unit: |
?arla de Gola 2, Podgorica, Crna Gora |
| 2. Metadata update Top |
| 2.1. Metadata last certified: | 15 January 2017 |
| 2.2. Metadata last posted: | 29 December 2023 |
| 2.3. Metadata last update: | 15 January 2020 |
| 3. Statistical presentation Top |
| 3.1. Data description: | Data on number of VAT payers, with financial indicators: taxable and exempt turnover, output VAT on supplies of goods and services, input VAT on purchase of goods and services, VAT debt, VAT loan. |
| 3.2. Classification system: | Nace.Rev.2/Nace.Rev.1 |
| 3.3. Sector coverage: | Not relevant |
3.4. Statistical concepts and
definitions: | Not relevant |
| 3.5. Statistical unit: | Legal and natural persons VAT payers
|
| 3.6. Statistical population: | Legal and natural persons VAT payers
|
| 3.7. Reference area: | Montenegro |
| 3.8. Time coverage: | Since 2003 |
| 3.9. Base period: | Not relevant |
| 6. Institutional mandate Top |
6.1. Legal acts and other
agreements: | The Law on Official Statistics, Annual Plan of Official Statistics |
| 6.2. Data sharing: | Monstat |
| 7. Confidentiality Top |
| 7.1. Confidentiality - policy: | Law on Tax Administration (Art.16, paragraph 2) ; Law on Protection of Personal Data ; Law on Statistics and Statistical System |
7.2. Confidentiality - data
treatment: | Law on Tax Administration (Article 16, paragraph 2) ; Law on Protection of Personal Data; Law on Official Statistics and Official Statistical System |
| 8. Release policy Top |
| 8.1. Release calendar: | The data are published pursuant to the Statistical Release Calendar; https://www.monstat.org/userfiles/file/o%20nama/2017/Kalendar_2017_ostali_proizvodjaci%20.pdf |
| 8.2. Release calendar - access: | https://www.monstat.org/userfiles/file/o%20nama/2017/Kalendar_2017_ostali_proizvodjaci%20.pdf |
| 8.3. User access: | |
10.6. Documentation on methodology:
domain: | |
| 10.7. Quality documentation: | Not accessible |
| 12. Relevance Top |
| 12.1. User needs: | Not relevant |
| 12.2. User satisfaction: | |
| 12.3. Completeness: | |
15.3. Coherence - cross
domain: | Not relevant |
| 15.4. Coherence - internal: | Not relevant |
| 17. Data revision Top |
| 17.1. Data revision - policy: | Not relevant |
| 17.2. Data revision - practice: | Not relevant |
| 18. Statistical processing Top |
| 18.1. Source data: | CROO, CRPS, Tax Registration Register, Report on Payment of Tax Duty;
|
18.2. Frequency of data
collection: | Continuous |
| 18.3. Data collection: | Reporting units: Paper registration; Electronically; Accounting of Tax Administration; |
| 18.6. Adjustment: | Not relevant |
