Montenegro and the European Union

8/2/2019 Montenegro and the European Union

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EU compatible Custom and

VAT system

Budapest, 2006. Janur


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Egyesletnk tagjai s szakrti kidolgoztak egy olyan rendszert, mely megfelelaz orszg vm, ad (FA), jvedki adk, krnyezetvdelmi termk djak, t

adk bevteleinek kezelsre, annak nyilvntartsra s elszmolsra. Arendszer magban foglalja az EU ltal bevezetett s megkvetelt kapcsolatirendszereket a kapcsolat lehetsgvel (TAXUD, CLO). A vgpontok korltlanszmban lehetnek az orszg kzti, vasti, vzi hatrtkelhelyein, nemzetkziforgalom szmra megnyitott replterein, valamint a kijellt vrosokban,logisztikai kzpontokban. Ezen a rendszeren keresztl kipthet aszemlyekre szl okmny ellenrzsi szisztma is.The members and experts of our Association have worked out a new system,which is able to handle the revenues of the country in customs, duties, taxes,environmental protection product charges, road taxes, and is registering andclearing them. The system includes the connecting possibilities with all EU

conform systems, as TAXUD and CLO. One can install the terminals inunlimited number on the vehicular, railway and aquatic border points, on theairports for international flights, and in cities, in logistic centers. Through thissystem one can build out a personal document checking system.


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A rendszer magban foglalja annak lehetsgt, hogy az EV okmnyokbrmelyik adatt orszgos szinten sszestse s abbl kvetkeztetseketvonjon le. Ilyen pl: a klkereskedelem valutban nyilvntartott napi egyenlege,

az egyes kiemelt termkek mennyisge is.The system includes also the possibility to collect all the EV documents datafrom the country, and one can work with them, to create different reports andaccounts. E.g.: the foreign trade daily balance in foreign exchange, quantity ofindividual products.

Mindezen adatok egy digitlis archivls utn brmelyik pontbl kzpontiadatbzisba kerlnek.This data, after a digital archival will be collected and archived in a centraldatabase.

Az gy keletkez adatvagyon, az egyes adatok kezelshez, megtekintshezkiemelkeden magas IT biztonsgi megoldst biztostunk.We are ensuring a high quality IT solution to handle and store this database.


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VP account management headquarters

Conceptual system through an example:

Custom

Principal, client

Petition to to office

Two-way connection

VP post control

Person, organization

Database

Read

Query rights

Write

Enter rights

Concepts:

Supplying of data

correlation


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VP (Customs Agency) account management headquarters

TAXUDCustoms system:

Customs

Principal, client

Petition to office

Two way connection

VP post control

TAXUD

VPID

Central database

TAXUD

APEH

National

Central Liaison

Office

Verification of

legal grounds for import

VAT reclaim

Fennmaradsszeg

Kivetett VM


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CLOVAT system:

APEH

Business

export/import

TAXUD

CMR

invoices

Central database

CLO

Verification of legal grounds for VAT declaration and reclaim by using the CMR documents

(invoices) and in coordination with the national CLOs.

CLO CLOCLO

VAT declaration

Reclaim

t = 40 day

...central offices ..

National CLO officeAPEHNational Central

Liaison Office

Direction of mutual data supply between

the tax authorities of member states


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local center database (per

business )

Controlling

Transport

Sales

Bonded store

Workflow

Legal s administration

Record handling,

registration

Purchase

Logistics

APEH

VP account management headquaretersVP post controll

Principal business

CLO

EUCentral Liaison Office

TAXUD

Financial liaison with the EU


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Elektronikus

irat llomny

Internet

Principal

VP Account

Management HQ

VP post controll

APEH

TAXUD

Digital record handling system

Local center database

( per business )

Security system


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Digital recor handling system

KzpontiIrat-

Database

Elektronic documents

database

WWW

CMR documentEV

order

Tax returnInvoice

Tax reclaim


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KzpontiIrat-

Adatbzis

Digital

Document files

Internet


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Central

Database

Digital

Document files

Internet


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Application

Rekords (objects)

Forms (Windows)

Modules

Organisation units orroles of functions

WHAT ?

HOW ?

WHO ?WHO ?

Read, write,delete, etc.


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Conventional paper based workflow


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ProtectedDigital

DocumentCentre

CentralDatabase

Internet

Digital document managementwith integrated workflow system


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DigitalDocument

Center

Digital

Document files

Internet


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KzpontiIrat-

Adatbzis

Digital

Document files

Internet


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Central

Database

Digital

Document files

Internet

Documents

Montenegro and the European Union