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
11:50 Arrival at the airport, Podgorica, Montenegro
Daniela Klučková, Toško Beran, Elena Pekárová, Martina Kobilicová, Marianna
Macášková, Peter Mihalík
Transfer to the hotel to be arranged by the Slovak Embassy to Montenegro

12:30 Budget Support Discussion

MF ME, office 40 Martina Kobilicová, Director General, International Relations Section, MF SR
Toško Beran, Director, Department for Financial Administration Legislation and
Tax Execution, MF SR
Marianna Macášková, International Relations Section, MF SR

Nemanja Katnić, State Secretary, Ministry of Finance

Novo Radović, Directorate for Tax and Customs System, Ministry of Finance
13:45 Departure to the airport, Podgorica, Montenegro
Martina Kobilicová
Transfer to be arranged by the Slovak Embassy to Montenegro
Flight TGD-VIE: 15:00 – 16:40 (Austrian)
DAY 2
November 9, 2017
Conference Room 119, Ministry of Finance
9:00 – 9:30 Opening and Welcome of the Technical Mission
Nemanja Katnić, State Secretary, Ministry of Finance
MF ME, conference
Milica Serdarević, Slovak Embassy to Montenegro
room 119
Study Visit Introduction – Organisational Details and Introduction of Slovak
Delegation
Marianna Macášková, International Relations Section, MF SR
10:00 – 10:30 Public Finance Management Reform in Montenegro – State of Play
Chapter 16 Taxation
MF ME Novo Radović, Directorate for Tax and Customs System, Ministry of Finance

10: 30 – 10:45 COFFEE BREAK

10:45 – 12:30 Current Challenges of Tax Directorate in Electronic Fiscalization

MF ME Novo Radović, Directorate for Tax and Customs System, Ministry of Finance
Ivan Bajić MTA
 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
12:30 – 13:30 LUNCH
Restaurant
13:30 – 15:00 Slovak Experience in Electronic Fiscalization Implementation –
Methodology, Processes (Electronic Cash Registers, Tax Receipt Lottery)
Peter Mihalík, Financial Directorate SR
14:20 Arrival at the airport, Podgorica, Montenegro
Lukáš Kubiš
Flight VIE-TGD: 12:45 – 14:20, (Austrian)
15:00 – 15:30 Wrap-up of the Day
MF ME (defining the exact needs and areas for future cooperation)
DAY 3
November, 2017
Conference Room 119, Ministry of Finance
9:00 – 9:15 Introduction of Day 2
MF ME, conference Marianna Macášková, International Relations Section, MF SR
room 119
9:15 – 11:00 Current Challenges of Tax Directorate in Data Exchange
Lidija Šećković,Anđelko Jovanović MTA

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, Financial Directorate SR
11:00 – 11:15 COFFEE BREAK

11:15 – 11:45 Wrap-up of the Day

Conclusions - Next Steps (future cooperation)
Nemanja Katnić, State Secretary, Ministry of Finance
Marianna Macášková, International Relations Section, MF SR
11:45 – 13:00 LUNCH
Restaurant
13:00 Departure to the airport, Podgorica, Montenegro
Daniela Klučková, Toško Beran, Elena Pekárová, Marianna Macášková, Lukáš
Kubiš, Peter Mihalík
Transfer to be arranged by the Slovak Embassy to Montenegro (TBC)
Flight TGD-VIE: 15:00 – 16:40 (Austrian)
BACKGROUND

The technical mission follows up on the conclusions of the bilateral meeting between the finance
ministers DarkoRadunović (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 tax policy
including tax administration, strengthening the capacities of the State Treasury when implementing IPSAS and
fiscal decentralization. Minister P. Kažimír also put forward the idea of the (sectoral) budget support to the
Montenegrin public budget.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 Customs System Directorate of the MF ME proposed to focus current mission on
exchanging best practices in 2 topics: electronic fiscalization and administrative cooperation and mutual assistance
of EU countries. The reason behind that are the challenges in the area of Tax Administration modernisation (in
compliance with the Public Administration Reform Strategy) 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.

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;

Jovica Petričević, 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;

Antonije Rabrenović, 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

Veselin Jovićević,Head of Department for maintenance and development of ICT infrastructure (maintenance of
ITequipment and networkinfrastructure), a working group member for e-fiscalization.
Predrag Škiljević,Assistant Director of the IT Department.
Anđelko Jovanović, 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,Tax inspector performs tax inspector's duties on-site inspection included in the e-fiscalization process.
Miloš Leković,Tax inspector involved in the current fiscalization process of cash registers in Tax Administration as
well as for new e-fiscalization project.
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.
Lidija Šećković, Independent consultant in the area of international cooperation, coordination of the projects with
the World Bank, IPA 2014 project as RTA. She is also involved in administrative cooperation and mutual
assistance, future office forinformation exchange (CLO office);
Milica Vuletić, IndependentAdvisor - Department for public education of public relations forTax Administration, 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:

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