Pita Deborah Malone, Roseville, Michigan, USA

Pitanje

I could not find any forms on your web site for filing of annual taxes. I have a client living in Montenegro who is employed there. He is also a US citizen. I need to find out what he must file for his taxes in your country and need the forms to do so. Thanks

Odgovor

A resident physical person (resident), is a physical person who: has his habitual residence or center of business and vital interests in the territory of Montenegro or resides in the territory of Montenegro for more than 183 days in the tax year. The personal income taxpayer is obliged to, upon the expiry of the fiscal year, submit annual tax return for calculation and payment of personal income tax to the competent tax authority (according to the place of residence). Annual return is submitted on the form »GPP-FL« -Rules on the form and content of annual return for calculation and payment of personal income tax.