Criminal Complaint Against Legal Entity and Two Responsible Persons for Tax Evasion: Damage to the Budget Exceeds 113,000 Euros

Officials from the Sector for Combating Crime – Department for Suppression of Complex Forms of Economic Crime and Conducting Financial Investigations, in cooperation with the Tax Administration, within the project "Evazija", after several months of activities, and upon the order of the State Prosecutor at the Basic State Prosecutor's Office in Podgorica, filed a criminal complaint against the legal entity "M" d.o.o. Zeta, and J.B., as authorized representative and person making decisions and managing this company, suspected of committing the criminal offense in such a way that, from December 2022, acting on behalf of and for the account of the suspect legal entity, in order to avoid paying taxes, provided false data about legally acquired income and facts influencing the determination of tax obligations, as well as concealed data relevant to their determination. During this period, they unlawfully wrote off goods worth 136,694.30 euros, thereby evading VAT amounting to 28,705.50 euros, and personal income tax of 3,519.55 euros. In this manner, the suspects allegedly avoided paying taxes totaling over 113,000 euros, resulting in illegal financial gain of the same amount, to the direct detriment of the Budget of Montenegro. Crime sector officials will continue with ongoing activities aimed at controlling the operations of legal entities and discovering and prosecuting criminal acts committed within economic activities, especially those damaging the Budget of Montenegro and citizens.