Administration for Local Public Revenues

Aleksandar Rašovic

The Administration for Local Public Revenues, in accordance with Article 13 of the Decision on the Organisation and Manner of Operations of the Capital City Administration (“Official Gazette of Montenegro – Municipal Regulations” Nos. 38/18, 43/18, and 06/20), performs administrative tasks relating to:
-    monitoring and enforcing laws and regulations adopted on the basis of laws in the area of: taxes, surtaxes, charges and fees and other local public revenues, tax administration, inspection supervision and other regulations of significance for exercising the administrative body’s functions; giving opinions on draft laws and proposals of laws and other regulations and planning documents in these areas;
-    participation in preparing and enforcing the regulations of the Capital City in the area of taxes and surtaxes and other local public revenues; giving opinions on initiatives to evaluate the constitutionality and legality of regulations of the Capital City that fall within the body’s competence;
-    drafting and implementing the programme of work of the Administration and other programmes and plans within the competence of the body; conducting the local strategy plan, integrity plan, and other plans and programmes of the Capital City within the body’s competence; monitoring and conducting national planning acts within the body’s competence;
-    regulation of the form and content of tax returns and tax accounting;
-    conducting the procedure of determining, collecting, and controlling taxes and surtaxes introduced by the Capital City and other local public revenues in accordance with the decisions of the Capital City;
-    conducting the procedure of collecting other local public revenues (annual collection for space occupancy, collection for construction land arrangement; city rent; fees for environmental protection and improvement, etc.);
-    supervision of the collection and payment of accommodation tax; defining and supervision of the determining, calculation, and payment of membership contributions to the Tourist Organisation of the Capital City;
-    acting upon the initiatives of citizens within the scope of the body;
-    inspection supervision in the field of defining local public revenues;
-    keeping the taxpayers’ registry, records of collected local public revenues, and other records in accordance with the law;
-    preparation of reports on operations, information, and other technical materials within the scope of the body for the Assembly, Mayor, state administration bodies, the media, etc.;
-    preparation of annual and other reports for the Chief Administrator on resolving the administrative tasks within its competence, realisation of the integrity plan, procedure of providing for the participation of citizens in performing public affairs, exercising the principle of transparency by publishing prescribed acts, cooperation with NGOs, and other reports;
-    preparation of information for the media within its scope and the scope of supervised public services and their submission to the Public Relations Office in order to be processed and published in the media, on the website, and on social media;
-    keeping an inventory and record of the immovable and movable property at the Capital City’s disposal, which the Service uses for exercising its functions (official buildings and offices, except for those used by multiple administration bodies, equipment, and means of transport, etc.), in accordance with the law which defines state property; submitting the records in electronic form to the local administration body responsible for property affairs with all the amendments that occurred during the year;
-    other tasks within its scope, in accordance with the law and other regulations.