Implementation of the Regulation on computer tax 90 days late
- Implementation of the Regulation on computer tax 90 days late
- Post By daniloc
- 13:22, 30 mart, 2002

Sales tax on computers and accompanying equipment for natural persons at the low rate of three percents has been implemented as of Thursday, although the Government passed the decision on prolongation of this preference in mid-February.
At the meeting held on February 15, the Government prolonged the validity of the Regulation on sales tax on computers and accompanying equipment until July 1 and thus reduced the general tax rate from 17 to three percents and cancelled the special tax of four percents.
The Regulation was published in the Official Gazette on March 27, and it entered into force a day later. As of July 1, the sales tax on computers and accompanying equipment would be calculated in line with provisions of the Law on value added tax.
Deputy secretary of Secretariat for development of Montenegro, Borivoje Maric, said that the reason for such a delay in publishing of the regulation is most probably a "bureaucratic mistake" of employees in Government or the Official Gazette.
The Official Gazette stated that regulations and laws are published when the Government delivers the passed documents. They could not state when the Regulation on sales tax on computers was delivered.
The Government proclaimed last year as the year of Culture in Informatics in Montenegro which was the reason for reduction of sales tax on computers for natural persons from 21 percents. The aim of this decision was to increase the number of PC users, particularly younger population that could purchase the computers at lower prices.
This Regulation has entered into force in June last year and buyers would be able to use this preference for only nine months instead of 12.