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Published Follow up Audit Report “Efficiency of the Tax Administration in Implementing Measures for Tax Debt Collection“

Podgorica, 30th October 2016 – The State audit institution has conducted a control over implementation of the recommendations (follow-up audit) contained in the Final Performance audit report “Efficiency of the Tax Administration in Implementing Measures for Tax Debt Collection“, as of 9th June 2015.

The objective of the follow up audit is to assess accuracy of the audited entity's response about conducted activities on implementation of the recommendations and to determine the extent up to which audited entity implemented the recommendations as well as whether the identified irregularities were eliminated.

In the final performance audit report “Efficiency of the Tax Administration in Implementing Measures for Tax Debt Collection“ as of 9th June 2015, the State audit institution stated that the Central Unit of the Tax Administration had not created required per‐conditions for efficient implementation of measures in the collection of tax debt carried out by its regional units, and it was not able to ensure effective collection of tax debt within the current collection model and available human resources. With aim to improving efficiency of implementation of the measures for tax debt collection, the Institution gave eight recommendations to the audited entity.

Based on the conducted follow‐up audit, the established facts and the Response given by the audited entity, the competent Auditing Board of SAI consisting of: Branislav Radulovic, PhD (member of Senate – head of the Auditing Board) and Milan Dabović, PhD (president of the Senate - member of the Auditing Board), has stated that with respect to implementation of the SAI’s recommendations, the audited entity carried out serious and comprehensive measures beginning to provide positive results and evident progress, but it is necessary to conduct additional activities which will have a direct impact on better realization of the budget revenues.

With the aim to improving efficiency of implementing measures for tax debt collection, the SAI gave eight recommendations, out of which the audited entity:

- implemented five recommendations;

- partially implemented two recommendations;

- did not implement one recommendation.

 The State audit institution has given a set of additional recommendations after the follow up audit.

 The final Follow up Audit Report “Efficiency of the Tax Administration in Implementing Measures for Tax Debt Collection“ has been published at the official web site of the State audit institution of Montenegro.

Excerpt from the Follow up Audit on „Efficacy of the Tax Administration in Implementing Measures for Tax Debt Collection”

Follow up Audit on „Efficacy of the Tax Administration in Implementing Measures for Tax Debt Collection” (mne)