Officers from the Police Crime Sector, specifically the Department for Combating Corruption, Economic Crime, and Financial Investigations, in collaboration with the Tax Administration and the Basic State Prosecutor’s Office in Podgorica, have filed five criminal charges related to tax and contribution evasion, the inducement of false certification, and document forgery.

One of the criminal complaints targets the company “D.” located in Podgorica, alongside responsible individuals SK (26), VM (53), MV (69), and MP (69), on suspicion of committing tax and contribution evasion over an extended period.

“They engaged in the alleged criminal activities while acting on behalf of the legal entity ‘D.’ doo Podgorica, specifically SK in his role as founder in the years 2018 through 2022, followed by his role as founder and executive director during 2018 and 2019. Additionally, VM acted as executive director in 2018 and 2019, MV in 2021, and MP as the beneficial owner continuously in 2018, 2019, 2020, and 2021. They reportedly evaded taxes totaling 46,182 euros by failing to calculate personal income tax and capital income tax,” stated the Police Directorate.

“A second criminal complaint has been lodged against the legal entity ‘SM I.’ doo Podgorica and executive director MV (69), suspecting them of tax and contribution evasion by failing to calculate and remit a withholding tax of 1,411 euros as per the Agreement on Providing Consulting Services during 2022. This action violated Article 29, paragraph 1, item 2 of the Law on Corporate Income Tax. Furthermore, by signing Assignment Agreements with other legal entities, MV generated income amounting to 148,588 euros that was not recorded in the business books, which subsequently reduced the basis for calculating corporate income tax. This also constituted a violation of Articles 7 and 11 of the Law on Corporate Income Tax, leading to an evasion of taxes totaling 9,061 euros. Consequently, the entity ‘SM I.’ doo benefitted unlawfully with a total material gain of 10,473 euros, representing a financial detriment to the budget of Montenegro,” the police added.

Additionally, criminal charges have been filed against SRČ. (49) and NM (34) for inducing the certification of false content, as well as against the company “SGM” from Podgorica and executive director VM (40) for document forgery.

“During the investigation that led to the criminal report, law enforcement developed suspicions that the aforementioned individuals engaged in criminal activities by SRČ. and NM acting in their own names while VM acted on behalf of the reporting legal entity ‘SGM’ doo Podgorica. They allegedly generated false evidence of electronic payment for sales tax, which was submitted to the officers of the Tax Administration PJ Podgorica, despite knowing that the tax obligation was not fulfilled. This misled Tax Administration officials into certifying their purchase and sale invoices related to tax liability settlement, which were later presented to the Ministry of Internal Affairs, Directorate for Administrative Affairs, Citizenship and Foreigners, for vehicle registration or ownership changes. This resulted in illegal material gain for themselves and the reported entity, to the detriment of Montenegro’s budget,” the statement concluded.

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