The Basic State Prosecutor’s Office in Bijelo Polje has opened nine new criminal cases against nine legal entities and nine people responsible for them, on suspicion of evading taxes and contributions. The businesses are based in Bijelo Polje.
The cases concern suspected offences under Article 264 of Montenegro’s Criminal Code. They were formed after financial inquiries and investigations, the collection of extensive business, banking and tax records, and economic and financial expert assessments.
Earlier inquiries and investigations in other cases pointed to possible irregularities in how other legal entities calculated, declared and paid their tax liabilities. Further economic and financial assessments were carried out to check the legality of their business activity and determine any taxes potentially avoided.
Based on evidence gathered so far and findings and opinions from a court-appointed economic and financial expert, prosecutors said there were grounds for suspicion that the entities and responsible individuals avoided calculating, declaring and paying taxes. The office described the suspected method as “concealing or failing to disclose facts relevant to the determination of tax liabilities”. It also cited business transactions recorded without reliable supporting documentation.
The taxes under suspicion include personal income tax, corporate income tax and value added tax, as well as withholding tax and surtax on personal income tax. The office said it would continue acting within its legal powers when there was suspicion of offences against payment transactions and economic operations. It said further work aimed to establish the facts and ensure conditions for criminal proceedings to be conducted lawfully and efficiently.
