Public revenues office of Montenegro has not still initiated with preparations for forming the list of extra-profiteers since, according to their explanation, the draft of the law that defines this sphere has not still been passed. Representatives of this office have said for Montena-business that the list will be finished soon after adoption of the value added law. Montenegrin Government passed the draft of the Law on 26 January and Republic parliament is to sate its opinion on the law at some of the following sessions. It prescribes taxing of property related to real estates, precious metals and objects d#art, secondhand objects and aircrafts, deposits with domestic and foreign banks, stocks of domestic and foreign firms, profit from primer and secondary gray emission and import of excise goods with duty not paid on. The law also predicts taxation of the property the value of which exceeds 35 thousand EUR. The state will be collecting payment on the account of Value added tax for two years after being put into effect and in case taxpayers do not submit tax application 45 days after the closing date they will pay 40% tax and the competent organs would bring legal charges against them. Only those who gained their property through regular incomes, inheritance or present will not pay the Value added tax. The tax will not also be demanded for the flats bought up according to a legally established procedure.