Metadata
| Category: | Other producers of official statistics |
| Area: | ONAs |
| Survey / data collection: | Monthly report for the calculation of value added tax |
| MONSTAT metadata |
|---|
| Reference metadata |
| 1. Contact |
| 2. Metadata update |
| 3. Statistical presentation |
| 4. Unit of measure |
| 5. Reference period |
| 6. Institutional mandate |
| 7. Confidentiality |
| 8. Release policy |
| 9. Frequency of dissemination |
| 10. Accessibility and clarity |
| 11. Quality management |
| 12. Relevance |
| 13. Accuracy and reliability |
| 14. Timeliness and punctuality |
| 15. Coherence and Comparability |
| 17. Data revision |
| 18. Statistical processing |
| 19. Comment |
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 2024 |
| 2.3. Metadata last update: | 27 Novembar 2024 |
| 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.2Nace.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 |
| 4. Unit of measure Top | |
| Number of tax-payers - in numbers; Total amount - in euro. | |
| 5. Reference period Top | |
| Year | |
| 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.orguserfilesfileo%20nama2017Kalendar_2017_ostali_proizvodjaci%20.pdf |
| 8.2. Release calendar - access: | https:www.monstat.orguserfilesfileo%20nama2017Kalendar_2017_ostali_proizvodjaci%20.pdf |
| 8.3. User access: | |
| 9. Frequency of dissemination Top | |
| Not relevant | |
| 10. Accessibility and clarity Top | |
| 10.1. News release: | Not relevant |
| 10.2. Publications: | |
| 10.3. Online database: | |
| 10.4. Micro-data access: | Not relevant |
| 10.5. Other: | |
| 10.6. Documentation on methodology: domain: | |
| 10.7. Quality documentation: | Not accessible |
| 11. Quality management Top | |
| 11.1. Quality assurance: | Not accessible |
| 11.2. Quality assesment: | Not available |
| 12. Relevance Top | |
| 12.1. User needs: | Not relevant |
| 12.2. User satisfaction: | |
| 12.3. Completeness: | |
| 13. Accuracy and reliability Top | |
| 13.1. Overall accuracy: | Not relevant |
| 13.2. Sampling error: | Not relevant |
| 13.3. Non-sampling error: | Not relevant |
| 14. Timeliness and punctuality Top | |
| 14.1. Timeliness: | 2142020 |
| 14.2. Punctuality: | Not relevant |
| 15. Coherence and Comparability Top | |
| 15.1. Comparability - geographical: | Not relevant |
| 15.2. Comparability over time: | Not relevant |
| 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 |
