| Category: |
Other producers of official statistics |
| Area: |
ONAs |
| Survey / data collection: |
Annual registration of tax on income of natural persons |
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 regional units, Tax Administration portal |
| 1.2. Contact organization unit: |
?arla de Gola 2, Podgorica, Crna Gora |
| 2. Metadata update Top |
| 2.1. Metadata last certified: | 30 April 2020 |
| 2.2. Metadata last posted: | 29 December 2023 |
| 2.3. Metadata last update: | 30 April 2020 |
| 3. Statistical presentation Top |
| 3.1. Data description: | The data on number of tax-payers by types of income. Total taxable income of natural persons, average amount of taxable income, the highest/lowest invidiual amount of taxable income, taxable income from individual activity, taxable income from property and property rights. |
| 3.2. Classification system: | Nace.Rev.2/Nace.Rev.1 |
| 3.3. Sector coverage: | Not relevant |
3.4. Statistical concepts and
definitions: | Not relevant |
| 3.5. Statistical unit: | Natural persons that perform an activity at the territory of Montenegro |
| 3.6. Statistical population: | Natural persons that perform an activity at the territory of Montenegro |
| 3.7. Reference area: | Montenegro |
| 3.8. Time coverage: | Since 2002 |
| 3.9. Base period: | Not relevant |
| 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: | Articles 53-60 of the Law on Official Statistics and Official Statistical System (Official Gazette of Montenegro No 18/12) provide a framework for protection, use, and transmission of confidential data. MONSTAT has produced two comprehensive rulebooks that cover the procedures for individual data protection as well as keeping individual records. With purpose of the meeting legal framework on functioning of security system and statistical confidentiality there was adopted the Rulebook on Keeping Statistical Data by which Manner, Time, Technical Conditions and Organization of Statistical Data Storage to Prevent Their Destroying, Misappropriation, and Unauthorised Use is Regulated as well as the Rulebook on Contents and Manner of Keeping Records on Users of Individual Statistical Data by which contents and manner of keeping records on users of individual statistial data is regular.
Pursuant to the Article 59, an access to the confidential data is limited to persons performing duties and tasks of official statistical producer and up to the stage the data are necessary for official statistical production. Persons that performs duties and tasks within official statistical producers must sign the statement on respecting the principle of confidentiality.
Law on Official Statistics and Official Statistical System is aligned with the Regulation No 223/2009 and the Regulation (EU) 2015/759 from 29 April 2015 that also regulate confidentiality provisions.
The Government of Montenegro adopted the Statement on Commitment of Confidence in Official Statistics (Commitment of Confidence). |
| 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/2019/Kalendar_2019_ostali_proizvodjaci%20.pdf |
| 8.3. User access: | |
10.6. Documentation on methodology:
domain: | |
| 10.7. Quality documentation: | Not accessible |
| 12. Relevance Top |
| 12.1. User needs: | Not relevant |
| 12.2. User satisfaction: | |
| 12.3. Completeness: | |
15.3. Coherence - cross
domain: | Not relevant |
| 15.4. Coherence - internal: | 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: Paper registration; Electronically; Accounting of Tax Administration; |
| 18.6. Adjustment: | Not relevant |
