Podgorica, (MINA-BUSINESS) – Tax inspectors carried out 790 inspections between 1 May and 30 June, identifying irregularities with 115 taxpayers, the Tax Administration (TA) said, adding that a total of 185 misdemeanour notices were issued, with fines amounting to €666,200.

“The Tax Administration conducted intensified inspections during the period to combat the informal economy and strengthen tax compliance throughout the summer tourist season," the authority said in a press release.

The inspections targeted taxpayers operating in sectors with increased seasonal activity, including hospitality, retail, accommodation rentals, beach and tourism services, as well as other service industries with significant cash transactions.

According to the Tax Administration, the most common violations included failure to issue fiscal receipts, failure to record sales through fiscal cash registers, failure to register employees in accordance with the law, and other breaches of tax regulations.

“Of the total number of misdemeanour notices issued, 64 offenders accepted responsibility and, in accordance with the Law on Misdemeanours, paid half of the imposed fine, amounting to a total of €146,700,” the press release reads.

A ban on business operations was imposed on six taxpayers.