director - Ministarstvo finansija

Budget suficit
BULLETIN OF THE MINISTRY OF FINANCE/JANUARY-MARCH 2006
contributions to the amount of 40.402.000eur .
In addition, in the period from January to December 2005 the
Tax Administration reported to the Commercial Court claims for public
revenues against 49 economic entities, which were in the bankruptcy
procedure, to the amount of 3.589.361eur.
TREND OF REALIZATION OF COLLECTION IN 2006
In the course of January and February 2006, thanks to the efficiency
of the Tax Administration officers, the collection growth
trend continued. Therefore, Personal Income Tax collection was
realized to the amount of 14.260.000 eur. In comaprison to January
and February 2005, collection of these revenues was higher
by 67.09% (when it was collected to the amount of
8.534.000eur).
Collection of Independent Activity Income Tax for I and
II/2006 was realized to the amount of 220.000 eur. In comparison
to the same period in 2005, collection of these revenes was higher
by 7,84%. (for I and II 2005 it was collected to the amount of
204.000eur) .
Collection of Property Income Tax was realized to the amount of
184.000 eur. In comparison to the same period in 2005, collection of
these revenues was higher by 85,85% (for I and II 2005 it was collected
to the amount of 99.000eur).
Collection of Profit Tax was realized to the amount of 2.197.000
eur. In comaprison to the same period in 2005, collection of these revenues
was higher by 23,84%. In the comparative period,
1.774.000eur of these revenues was collected.
Collection of Value Added Tax was realized to the amount of
20.819.000 eur. In comparison to the same period in 2005, collection
of these revenues was higher by 26,28%. (for I and II 2005 it was collected
to the amount of 16.486.000eur) .
Collection of Turnover Tax was realized to the amount of 711.000
eur. In comparison to the comparative period in 2005, collection of
these revenues was higher by 53,89%. In the comparative period these
revenues were collected to the amount of 462.000eur .
Collection of Excise Tax, was realized to the amount of
9.280.000eur. In comparison to the comparative period in 2005,
collection of these revenues was higher by 5,89% (for I and II
2005 these revenues were collected to the amount of
8.763.000eur).
Collection of Real Estate Transfer Tax was realized to the amount
of 905.000eur. In comparison to the comparative period in
2005, collection of these revenues was higher by 86,21%. In the
comparative period these revenues were collected to the amount of
486.000eur.
Collection of revenues on the basis of concessions was realized to
the amount of 1.208.000 eur. In comparison to the same period in
2005, collection of these revenues was higher by 23% (for I and II
2005 it was collected to the amount of 976.000eur ).
Therefore, gross tax collection for the first two months in 2006
was realized to the amount of 49.784.000 eur. In comparison to the
same period in 2005, the realized collection was higher by 31%, when
it was collected to the amount of 37.784.000eur.
Collection of revenues on the basis of contributions for the first
two months in 2006 was realized to the amount of 28.295.000 eur.
In comparison to the same period in 2005, collection of these revenues
was higher by 38%. (for I and II 2005 it was collected to the
amount of 20.372.000eur).
GROSS COLLECTION - REALIZATION JAN-FEB 2005 AND
REALIZATION JAN-FEB 2006
in 000eur
PLP PPSD PPI PD PDV
OstvarenoI-II 05. 8.534 204 99 1.774 16.486
OstvarenoI-II 06. 14.260 220 184 2.197 20.819
Index 167,09 107,84 185,85 123,84 126,28
PP A K PN D
OstvarenoI-II 05. 462 8.763 976 486 20.372
OstvarenoI-II 06. 711 9.280 1.208 905 28.295
Index 153,89 105,89 123,77 186,21 138,89
Explanation: (PIT - Personal Income Tax, IAIT - Independent Activity
Income Tax, TPI - Tax on Property Income, PT - Profit Tax, VAT -
Value Added Tax, TT - Turnover Tax, E - Excise, RET - porez na nepokretnost,
C - Contributions).
In the Tax Administration - Sector for implementation of collection
operates Centralized Collection Center, which activities are directed
towards a faster and more efficient due diligence on delinquent
taxpayers and accounts as well as notifying the taxpayers about
the tax due on the basis of: Profit Tax, Value Added Tax and Fees on
the basis of usage of natural resources (concessions) as well as notifying
the taxpayers, who did not comply with the payment dynamics
envisaged by the Agreement on Tax Obligations Restructuring. Apart
from that, the taxpayers are kept informed if they fail to file tax returns
in due time.
Delinquent taxpayers are registered on the basis of report from
the Tax Administration information system. Registration includes
individual "processing" of all taxpayers from the list. Procedure of
''Processing'' implies that before contact with the taxpayers, officers
provide for all necessary data (analysis of analytical cards according
to all types of taxes and contributions) on the taxpayers debt status.
In the everyday work activities, the Tax Administration makes
efforts to recognize the fiscal system, in which the taxpayers will
comply with the tax laws and file their tax returns in due time. However,
there is still certain number of taxpayers, who do not file
their tax returns, in this tax system development phase. Therefore,
they do not settle their debts in the prescribed terms. The tax authority
is then obliged to take action in order to provide for delinquent
tax returns.
Providing for delinquent tax returns is done by notifying the taxpayer
that he failed to file a tax return (through phone, written notification
and in certain cases by means of personal delivery).
During 2005 on average, 8.882 VAT returns were filed monthly
(106.587/12 =8.882), i.e. 79% of the average number of taxpayers registered
for VAT ( 135.364/12=11.280).
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