Article 115

On the day of commencement of the application of this Law, the provisions of the following laws related to the tax procedure shall be repealed:

1) The Law on Citizens’ Income Tax (Official Gazette of the Republic of Montenegro, No. 30/93, 3/94, 13/94, 42/94, 1/95, 13/96 and 45 / 98);

2) The Law on Corporate Profit Tax (Official Gazette of the Republic of Montenegro, No. 3/92, 30/93, 3/94, 42/94 and 45/98);

3) The Law on Property Taxes (Official Gazette of the Republic of Montenegro, No. 3/92, 30/93, 3/94, 42/94, 20/95 and 22/95);

4) The Law on Sales Tax (Official Gazette of the Republic of Montenegro, No. 4/94, 13/94, 42/94, 13/96 and 45/98);

5) The Law on Social Insurance Contributions (Official Gazette of the Republic of Montenegro, No. 23/93, 3/94, 42/94, 13/96 and 45/98);

6) The Law on Public Revenue System (Official Gazette of the Republic of Montenegro, No. 31/93, 3/94, 42/94, 13/96 and 45/98).

Article 116

This Law shall enter into force on the eighth day as of the day of its publication in the Official Gazette of the Republic of Montenegro, and it shall apply from 1 January 2002.

The consolidate text of the Law does not include the following provisions of the Law on Amendments and Supplements to the Law on Tax Administration (Official Gazette of the Republic of Montenegro No 80/04):

TRANSITIONAL AND FINAL PROVISIONS

Article 76

Until the secondary legislation for implementation of this Law is adopted, the applicable secondary legislation shall apply.

Article 77

On the day of application of this Law, the following secondary legislation shall be repealed:

- Rulebook on the Manner and Procedure of Registration of Security Interest on Immovable Property (Official Gazette of the Republic of Montenegro, No 2/02);

- Methodological Instruction on the Manner and Procedure of Inspection Audit (Official Gazette of the Republic of Montenegro, No 33/02);

- Rulebook on Conduct of Tax Authority Employees (Official Gazette of the Republic of Montenegro, No 33/02).

Date: 2015-01-12; view: 757