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 2020
2.2. Metadata last posted:29 October 2021
2.3. Metadata last update:31 March 2020

                                                                                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.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:

                                                                            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:5/29/2020
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

 

                                                                                           19. Comment                                                                             Top
.