The Ministry of Finance and Social Welfare, based on Article 5, paragraph 1 of the Law on Tax Advisors (“Official Gazette of the Republic of Montenegro”, No. 26/07 and 34/07, and “Official Gazette of Montenegro”, No. 73/10 and 47/19) and Article 3, paragraph 2 of the Rulebook on the Program and Method of Taking the Tax Advisor Exam (“Official Gazette of Montenegro”, No. 73/19 and 14/21), has published a NOTIFICATION ON THE TAX ADVISOR EXAMINATION.
Through this notification, interested candidates who meet the requirements prescribed by the Law on Tax Advisors are invited to apply for the tax advisor exam, which will be organized by the Ministry of Finance and Social Welfare during the period November-December 2021.
GENERAL INFORMATION ABOUT THE EXAM
The tax advisor exam includes the following subject areas:
- Basics of the tax system and tax procedure in Montenegro;
- Basics of business law and system in Montenegro;
- Financing of local government;
- Other tax regulations;
- Accounting, financial statements, and auditing;
- Customs system and procedure;
- Indirect taxes;
- Direct taxes.
SUBMISSION OF APPLICATION FOR THE TAX ADVISOR EXAM
The application for the tax advisor exam should be submitted to the Ministry of Finance and Social Welfare, and the candidate is required to attach the following documents:
- Certificate of residence in Montenegro;
- Certificate of health capability;
- Proof of payment of examination fees;
- Certified copy of the diploma of higher education in social sciences – law or economics (240 ECTS credits);
- Certificate of work experience (at least five years in preparing or applying tax, customs, and accounting regulations).
The Ministry of Finance and Social Welfare will officially request information from the criminal records from the Ministry of Justice, Human, and Minority Rights for persons who submit complete documentation.
The application form for the tax advisor exam can be downloaded from the Rulebook on the Program and Method of Taking the Tax Advisor Exam (“Official Gazette of Montenegro”, No. 73/19 and 14/21) – Form 1: Application for the Tax Advisor Exam.
The specified documentation should be submitted to the archive of the Ministry of Finance and Social Welfare (Stanka Dragojevića no. 2, Podgorica) in a sealed envelope, marked: “Application for the Tax Advisor Exam”.
The tax advisor exam will begin in the second half of November 2021, and detailed information on the dates, times, and places of the individual subject exams will be published on the Ministry of Finance and Social Welfare’s website (www.mif.gov.me) no later than 5 days before the exam starts.
The deadline for submitting the documentation begins on the day the Notification on the Tax Advisor Exam is published and lasts until October 22, 2021.
For more information, please visit the Ministry of Finance and Social Welfare’s website.