Technical Mission of Slovak PFM Experts to Montenegrin Finance Ministry

Date: November 8-10, 2017 (3 days)

Venue: Ministry of Finance of Montenegro

AGENDA

DAY 1
November 8, 2017
14:20 (TBC) Arrival at the airport, Podgorica, Montenegro
(Daniela Klučková, Toško Beran, Elena Pekárová, Martina Kobilicová, Marianna
Macášková, Lukáš Kubiš, Peter Mihalík, Peter Vanko)
Transfer to the hotel to be arranged by the Slovak Embassy to Montenegro (TBC)
DAY 2
November 9, 2017
8:30 – 9:30 Discussion on Budget Support Arrangements
Martina Kobilicová, Director General of International Relations Section, MF SR
MF ME
Marianna Macášková, International Relations Section, MF SR
Toško Beran, Director of Department of Legislation of Financial Administration and
Administration of Taxes (TBC)
Milica Serdarević, Slovak Embassy to Montenegro (TBC)
MF ME (TBC)
10:00 – 10:30 Opening and Welcome of the Technical Mission
xx, deputy minister, MF ME
MF ME
Martina Kobilicová, Director general of International Relations Section, MF SR
Milica Serdarević, Slovak Embassy to Montenegro (TBC)

Study Visit Introduction – Organisational Details and Introduction of Slovak

delegation
Marianna Macášková, International Relations Section, MF SR
10: 30 – 11:00 Public Finance Management Reform in Montenegro – state of play
Chapter 16 Taxation
MF ME MF ME

11:00 – 11:15 COFFEE BREAK

11:150 – 13:00 Current Challenges of Tax Directorate in Electronic Fiscalization

MF ME Xx, MF ME

Electronic Fiscalization in Slovakia – Legislative Framework

Daniela Klučková, Director General, Tax and Customs Section, MF SR
Toško Beran, Director of Department for Tax Administration Legislation and Taxes
Administration, Tax and Customs Section, MF SR
13:00 Departure to the airport, Podgorica, Montenegro
Martina Kobilicová
Transfer to be arranged by the Slovak Embassy to Montenegro (TBC)
Flight TGD-VIE: 15:00 – 16:40 (Austrian)
13:00 – 14:00 LUNCH
Restaurant (TBC)?
14:00 – 15:00 Slovak Experience in Electronic Fiscalization Implementation – Methodology,
Processes (Electronic Cash Registers, Tax Receipt Lottery)
Peter Mihalík, Tax Directorate SR
Peter Vanko, Tax Directorate SR

15:00 – 15:30 Wrap-up of the Day

MF ME (defining the exact needs and areas for future cooperation)
DAY 3
November, 2017
9:00 – 9:15 Introduction of Day 2
Marianna Macášková, International Relations Section, MF SR
MF ME

9:15 – 11:00 Current Challenges of Tax Directorate in Data Exchange

Xx, MF ME

Data Exchange and Mutual Assistance – Legislative framework

Elena Pekárová, International Tax Relations Unit, MF SR
Daniela Klučková, Director General, Tax and Customs Section, MF SR

Practical Experience of Exchanging Data - Methodology

Lukáš Kubiš, CLO Department, Tax Directorate SR

11:00 – 11:15 COFFEE BREAK

11:15 – 11:45 Wrap-up of the Day

Conclusions - Next Steps (future cooperation)
xx, MF ME
Marianna Macášková, International Relations Section, MF SR

11:450 – 13:00 LUNCH

Restaurant (TBC)?
13:00 (TBC) Departure to the airport, Podgorica, Montenegro
(Daniela Klučková, Toško Beran, Elena Pekárová, Marianna Macášková, Lukáš
Kubiš, Peter Mihalík, Peter Vanko)
Transfer to be arranged by the Slovak Embassy to Montenegro (TBC)
Flight TGD-VIE: 15:00 – 16:40 (Austrian)
BACKGROUND

The technicalmissionfollowsup on the conclusions of the bilateral meeting between the

financeministersDarkoRadunović (ME) and Peter Kažimír (SR)back in July 2017. Slovak finance minister
reacted positively on the Montenegrin request for Slovak assistance with the planned reforms in the areas of
taxpolicyincludingtaxadministration, strengthening the capacities of the State Treasury when implementing IPSAS
and fiscaldecentralization. Minister P. Kažimíralsoput forward the idea of the (sectoral) budgetsupport to the
Montenegrinpublicbudget.Further to the meeting it was agreed between the ME and SR that the public
accounting and reporting topic will be supported via ongoing Public Finance for Development programme until
2019 (implemented by UNDP), while the needs/gaps in other additional areas would be subject of further
technical discussions. The Tax and CustomsSystemDirectorate of the MF ME proposed to focuscurrentmission
on exchanging best practices in 2 topics: electronicfiscalization and administrativecooperation and
mutualassistance of EU countries. The reasonbehindthat are thechallengesin the
areaTaxAdministrationmodernisation(in compliancewith the PublicAdministrationReformStrategy) and priorities to
be set according to EU integrationcriteria (Chapter 16 – “Taxation“, representing a hugechallenge in terms of
establishing the interoperability of the informationsystem and dataexchange).

The objectives of the technicalmission are as follows:

1. Learn about the priorities of Ministry of Finance of MEin the area of tax policy and tax administration;
2. Share good practises of the MF SR/Fiscal Administration with the respective technical experts from
Montenegrin counterpart institutions/departments.
3. Identify the needs of the MF ME/Tax Administration ME in the area of tax policy/administration/PFM to
decide on the form of the bilateral assistance and develop a systematic knowledge-exchange project;
4. Discuss possible budget support arrangements and next steps in this regard;

LIST OF SLOVAK EXPERTS

Ministry of Finance/ Taxation and Customs Section

Daniela Klučková, Director General of the Tax and Customs Section at the Ministry of Finance of the Slovak
Republic. She is highly qualified expert on tax policy and tax administration and also experienced leader and
manager. In her career she has managed several tax offices in Slovakia and also established and managed the
Large Taxpayer Office. At the Ministry of Finance of the SR, she leads the tax policy team of Taxation and
Customs Section, where she has responsibility for direct and indirect tax issues as well as for customs and
accounting issues. She is responsible for all the legislative proposals and process until there final adoption in the
Slovak Council.
Toško Beran is a Director of Department of Legislation of Financial Administration and Administration of Taxes
since September 2013, managing the drafting of Legislation and Tax Policy in the field of Tax Administration and
Cash Registers. He holds position of the President of Working party for Tax Questions of EU Council during 2016
Slovak Presidency of EU – negotiation of Council Directive amending Directive (EU)2011/16 as regards access to
AML information by tax.
Elena Pekárová has worked at the Ministry of Finance of the Slovak Republic since 1999. She is highly
experienced senior tax expert. She works in the International Taxation Unit within Direct Taxes Department. In
last 5 years she was mainly focused on administrative cooperation and exchange of information issues. She
participated in drafting and legislative process regarding mutual assistance and administrative cooperation in the
field of taxation, including exchange of tax information (on request, spontaneous, automatic as well). She is
familiar with the legal bases and the application of international tax exchange of information (Mutual Convention
on administrative cooperation in tax area, MCAA CRS and MCAA CbC) as well as European Union Directives on
administrative cooperation in tax area (so called DAC Directives). She closely cooperates with the OECD, Global
Forum and European Commission in the field of exchange of tax information issues.

Tax Administration

Lukáš Kubiš has a good knowledge of EU legislation in relation to administrative cooperation. He works as an
executive officer at Central Liaison Office which is a Competent Authority for international exchange of
information in area of direct and indirect taxation. At the same time he is a MLC and PAOE coordinator, so he has
experience in coordinating multilateral controls and presences in administrative offices and participation in
administrative enquiries.

Peter Mihalík is employed in Slovak Financial Administration from the 15th September 2009. He started as a tax
auditor on value added tax on Local Tax Office in Košice and he has gained the practical experiences in the
process of spot checks and tax audits performance. From June 15, 2014 is employed on the Financial Directorate
of the Slovak Republic in BanskaBystrica (headquarter) on the position of tax audit /e-audit expert.

Peter Vanko has been working for the Financial Administration of the Slovak Republic since 2002. He has
worked for the Nitra Customs Office on the Legal department as an officer, later as a head of the Mobile
Supervision Station of the Customs office Nitra. Since 2013 he has been working for the Financial Directorate of
the Slovak Republic, Risk Management and Operational Division, where he is primarily specialized in the cash
register agenda. He was a member of the working group on the Virtual Cash Register introduction. He also
participated in the launch of the Cash Voucher Lottery. Since 2015 he has been acting as a lecturer in the field of
Cash Register Act.

LIST OF MONTENEGRIN EXPERTS

Ministry of Finance/ Directorate for Taxation and Customs System

Novo Radović, Director General of the Directorate for Taxation and Customs System, coordinates the work of
the Directorate that deals with the creation and implementation of tax and customs policy, controls the
performance of tasks from the scope of the Directorate, distributes job related duties to direct executors and
performs the most complex tasks;

JovicaPetričević, Head of the Taxation and Tax Policy Directorate. Carries out tasks related to: the
implementation of tax policy in the part of direct and indirect taxes; participates in the preparation of laws and
other regulations governing the tax system and tax policy; makes proposals in the part of drafting regulations in
order to harmonize with EU regulations and other relevant tasks;

AntonijeRabrenović, Advisor of the Taxation and Tax Policy Directorate. Performs tasks related to direct taxes
and tax administration and the prevention of illegal business, as follows: participates in the preparation of laws
and by-laws; preparation of double taxation avoidance agreements; harmonization of direct tax regulations with
EU legislation.

Omer Cikotić, Advisor of the Taxation and Tax Policy Directorate. Carries out tasks related to: indirect taxes, as
follows: participates in the drafting of laws and sub-legal acts related to indirect taxes, proposes in the part of
drafting regulations in order to harmonize regulations with EU legislation; participation in the performance of tasks
related to international cooperation in the field of indirect taxes; participates in the preparation of expert opinions
and attitudes regarding indirecttaxes.
Tax Administration

VeselinJovićević,Head of Department formaintenance and development of ICT infrastructure (maintenance of

ITequipment and networkinfrastructure), a workinggroupmember for e-fiscalization.
PredragŠkiljević,AssistantDirector of the IT Department.
AnđelkoJovanović, Director of the department formaintenance and development of the software. He isincluded
in the project of e-fiscalization, the project of the World Bank. He isalso the project manager for IPA 2014 project,
as well as for the Chapter 16 taxation as the leader of the IT component- interoperability and interconnection;
Ivan Bajić,Taxinspectorperformstaxinspector'sduties on-site inspectionincluded in the e-fiscalizationprocess.
Miloš Leković,Taxinspectorinvolved in the currentfiscalizationprocess of cash registers in TaxAdministration as
well as for new e-fiscalizationproject.
GordanaPejović, Taxinspector in the largetaxpayerunit, involved in the process of e-fiscalization,
fieldtaxinspector.
AnđelaDjelević,Taxinspectorworkingfor the risk management unit.
AnđelkoJovanović, IT interoperability and interconnectivity and informationexchange.
PredragŠkiljević, IT interoperability and interconnectivity and informationexchange.
LidijaŠećković,independentconsultant in the area of internationalcooperation, coordination of the projectswith
the World Bank, IPA 2014 project as RTA. She isalsoinvolved in administrativecooperation and
mutualassistance, futureofficeforinformationexchange (CLO office);
Milica Vuletić,IndependentAdvisor - Department forpubliceducation of publicrelationsforTaxAdministration, as
well as the contact person for FISCALIS and FATKA;

WORKING LANGUAGE

Presentations and discussions will be held in English. Written materials are welcomed to be prepared in English.
In particular cases, when particular technical language is used, the interpreter will be involved to make the
communication going smoothly. (TBC Embassy)

USEFUL CONTACTS

Contact Person, MF SR:

Marianna Macášková
Development Cooperation
International Relations Section, MF SR
Tel.: +421 25958 3416
Mobile: +421 918 710 794
E-mail: marianna.macaskova@mfsr.sk

Contact Person, MF ME:

VirgjinaZadrima
Ministarstvo finanasija
Direktorat za finansijski sistem i unaprijeđenje poslovnog ambijenta
StankaDragojevića 2
81000 Podgorica
Crna Gora
Tel: +382 20 244 468
E-mail:virgjina.zadrima@mif.gov.me