121. rulebook on implementation of the law on value added tax

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<strong>121.</strong> RULEBOOK ON IMPLEMENTATION OF THE LAW ON VALUE ADDED TAX T O T A L: Note: Tax authority shall refund the VAT in the amount of paid VAT that the supplier of the service – domestic taxpayr has paid to the State Budget. Rulebook on Implementation of the Value Added Tax Law 56
<strong>121.</strong> RULEBOOK ON IMPLEMENTATION OF THE LAW ON VALUE ADDED TAX Reference number_________________________________________ Form PDV-PP 1. SELLER (name and seat) 2. PURCHASER (name and address) ................................................................ ......................................................... ................................................................ ......................................................... ................................................................ ......................................................... Passport No.:.......................... Country name:........................ Identification no. - TIN CLAIM FOR REFUND OF VALUE ADDED TAX IN RESPECT OF PASSENGER TRANSPORT In the amount of:€.......................... In respect of the invoice no.:......................dated....................... Ordinal no. 1. 2. 3. 4. TOTAL Price of the product not inclusive of value added tax Amount of value added tax (VAT) Total amount charged Date:___/___/______ PAID AS REFUND OF VALUE ADDED TAX (L.S.) €............................................................. ....................................................... (seller’s authorized person signature) ............................................................... (recepient signature) Date:___/___/_____ 3. PRODUCT DELIVERY 3.1. by purchaser in person..... 3.2. by mail..................................................................... 3.3. through delivery agent.......................................... 3.4. NAME AND SEAT OF DELIVERY AGENT .......................................................................................... .......................................................................................... 4. CETIFICATION OF GOODS TAKING OUT BY THE CUSTOMS OFFICE 5. REASONS FOR REJECTING THE CLAIM 5.1. discrepancies between the information given in PDV-PP form and passport...................................... 5.2. goods are not identical to those specified in the invoice...................................................................... 5.3. the amount shown on the invoice is below €100.... 5.4. goods have been used in Montenegro...................... 5.5. PDV-PP form without seal or signature................. 5.6. other reasons............................................................ 6. CLAIM REJECTION CERTIFICATION BY THE CUSTOMS OFFICE Date___/___/______ L.S. Signature:............................... Date___/___/_______ L.S. Signature:............................ Note: Value added tax may be refunded under the following conditions: 1. the purchaser possesses a filled out original PDV-PP form 2. the information from the passport corresponds to the information given in PDV-PP form 3. the presented goods correspond to the goods specified in PDV-PP form 4. the value of the purchased goods in respect of the invoice is not below €100 5. the purchaser has not used the purchased goods in Montenegro 6. the customs authority has signed and verified by the seal that the goods were taken out of Montenegro on the specific day, i.e. they were cleared the purchaser, or the claimant, submitted to the seller a filled out and sealed PDV-PP form within 6 months of the issuance of the PDV-PP form Rulebook on Implementation of the Value Added Tax Law 57
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121. rulebook on implementation of the law on value added tax

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