| Category: |
Other producers of official statistics |
| Area: |
ONAs |
| Survey / data collection: |
Registration of tax on income of legal 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 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 December 2023 |
| 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 |
| 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: | |
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 |
| 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 |
