Metadata
| Category: | Other producers of official statistics |
| Area: | ONAs |
| Survey / data collection: | Registration of tax on income of legal persons |
| 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 portal |
| 1.2. Contact organization unit: | ?arla de Gola 2, Podgorica, Crna Gora |
| 2. Metadata update Top | |
| 2.1. Metadata last certified: | 31 March 2024 |
| 2.2. Metadata last posted: | 29 December 2024 |
| 2.3. Metadata last update: | 26 Novembar 2024 |
| 3. Statistical presentation Top | |
| 3.1. Data description: | Data on number of legal persons that achieved an income, data on number of legal persons that dealt with the loss, data on taxable income, data on loss from business year. |
| 3.2. Classification system: | Nace.Rev.2 |
| 3.3. Sector coverage: | Not relevant |
| 3.4. Statistical concepts and definitions: | Not relevant |
| 3.5. Statistical unit: | Legal persons performing an activity at the territory of Montenegro |
| 3.6. Statistical population: | Legal persons performing an activity at the territory of Montenegro |
| 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: | |
| 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: | 5292020 |
| 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: Electronically; Accounting of Tax Administration; |
| 18.6. Adjustment: | Not relevant |
