Download Tax administration IT system

MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Working Group for Chapter 16 – Taxation
Bilateral screening: Chapter 16
PRESENTATION OF MONTENEGRO
Brussels, April 2013
Chapter 16: Taxation
Working Group for Chapter 16 – Taxation
Bilateral screening: Chapter 16
Presentation of Montenegro
Brussels, April 2013
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 16:
Taxation
Chapter 16: Taxation
Montenegrin Tax Administration IT System
Anđelko Jovanović
Advisor in Tax Administration
[email protected]
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 16:
Taxation
Chapter 16: Taxation
PRODUCTION APPLICATION SYSTEMS
 Directorate of Public Revenues of Podgorica (DJPPG)
 Unified Collection Gateway (UCG)
 Central Registry of the Commercial Court (CRPS)
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 16:
Taxation
Chapter 16: Taxation
Directorate of Public Revenues of Podgorica (DJPPG)
 The first unified computerised solution developed and put in
operation in the MTA (since 2003, funded by USAID)
 Covers a broad range of business functions of the Tax
Administration
 The DJPPG is a two-tier client-server application
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 16:
Taxation
Chapter 16: Taxation
DJPPG High-level Architecture
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 16:
Taxation
Chapter 16: Taxation
The Unified Collection Gateway (UCG)
The system was implemented in two phases, known as UCG-1 and
UCG-2
 UCG-1 (2010): the General Registry of Taxpayers and Insurers (CROO)
and the Tax Registration Portal for Taxpayers
 UCG-2 (January 2011): the Tax Accounting Information System
The following set of functions is currently in operation on UCG:
•
•
•
•
•
•
Central Registry of Tax Payers and Insurers;
Employee Taxes and Contributions;
The Annual Tax of Natural Persons;
Lump Sum Taxes;
Accounting for Employee Taxes and Contributions;
Processing of SWIFT Messages for the needs of the functions implemented on UCG.
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 16:
Taxation
Chapter 16: Taxation
UCG System Architecture - physical layers
•
Presentation layer: The Web Portal is accessed by internal users as well as
by external users (the Taxpayers);
•
Application Integration Layer: This exposes a set of web services which
are intended to provide access to the lower layers of the system for the Web
Portal as well as provide access to UCG for External Systems;
•
Business Processes Layer:
– Document Management - its scope is to process the submission of
documents that is realised via the Presentation Layer;
– BizTalk Server: BizTalk is used as an Enterprise Application Integration,
Business
Process
Automation
and
Business-To-Business
Communication platform.
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 16:
Taxation
Chapter 16: Taxation
Central Registry of the Commercial Court (CRPS)
 The Central Registry of the Commercial Court is authorised for
the registration of the business organisations and other entities in
Montenegro and currently maintains the registry of all business
entities in the country
 The CRPS has been initially maintained by the Commercial
Court, yet the responsibility for its maintenance has recently been
transferred to MTA (since 2011) along with the application system
and the database
 MTA is planning to integrate CRPS with the overall IT System in
the future
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 16:
Taxation
Chapter 16: Taxation
Upgrading IT Capacity of the TAX Administration –
Montenegro
 IPA 2010 project
 Taxpayers will be able to submit VAT Returns using online form
 Taxpayers will be able to submit CIT Tax Returns using online
form
 Taxpayers will be able to submit Balance Sheet and Income
Statement using online form
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 16:
Taxation
Chapter 16: Taxation
The main problems
 Lack of IT strategy
 Reports and analysis of the data (there is no active data warehouse)
 CRPS-development of a new system
 Lack of integration between existing systems - two tax accounting
systems
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 16:
Taxation
Chapter 16: Taxation
MTA IT System – System Architecture
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 16:
Taxation
Chapter 16: Taxation
Network Infrastructure
 The MTA has a well established network which connects all branch
offices of the institutions with the headquarters in Podgorica and
provide the required Intranet environment for the operation of all the
applications running in the MTA IT System.
 The MTA Intranet system is formed in a star topology.
 MTA Intranet consists of around 600 client computers.
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 16:
Taxation
Chapter 16: Taxation
MTA Wide Area Network (WAN)
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 16:
Taxation
Chapter 16: Taxation
Links of MTA with Governmental Institutions of Montenegro
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 16:
Taxation
Thank you for your attention!
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