Regulatory Alerts2019-01-01
Form GU-2: Report on Residents’ Construction Services Abroad
The regulatory authority in Montenegro issues Form GU-2 to mandate the reporting of construction services provided by residents to non-residents abroad. The form requires detailed disclosure of contracting parties, contract values, and specific financial transactions including wages, materials, and equipment costs. It further necessitates the itemization of miscellaneous operational expenses incurred during the reporting period to ensure comprehensive statistical tracking of cross-border construction activities.
FORM GU-2 GU-2- REPORT ON RESIDENTS’ CONSTRUCTION SERVICES ABROAD BASIC INFORMATION Reporting period Responsible person Period/Year Responsible person’s address INFORMATION ON RESIDENT Responsible person’s e-mail ID number Name of resident Information on the person filling in the form Resident’s office address (street and number) Name and surname Municipality Accounting agency Resident’s status Phone Activity (main activity) E-mail Date of founding Date of entry (dd-mm-yyyy) Type of entity Type of investment INFORMATION ON NON-RESIDENT Name of non-resident Non-resident’s office Country of non-resident Type of entity Non-resident’s activity (main activity) Country of parent company Type of foreign investment Share in capital (in %)
CONTRACTS Export of construction services Name of non-resident CONTRACT Choose a contract from the list Country where works are performed Value after the last change of contract - annex and final value of the contract (in EUR) Contract concluded on Deadline for the contract execution Is the contract on the execution of works concluded for a period of one year? Yes/No Does the non-resident perform works through its part established in Montenegro? Yes/No Balance at the beginning of the reporting period Total expenses for the period Advances from investment works Total from the previous periods ITEMS Transaction number Item name Month 1 Month 2 Month 3 Total quarter 1 Value of the contract performed during the reporting period for the month 2 Calculated wages and salaries for employed residents 3 Calculated wages and salaries for employed non-residents 4 Material purchased in the country for the execution of works 5 Material purchased abroad for the execution of works 6 Equipment purchased in the country for the execution of works 7 Equipment purchased abroad for the execution of works 8 Calculated tax abroad Expenses Transaction number Item name Month 1 Month 2 Month 3 Total quarter 1 Miscellaneous services – computer, financial, telecommunication, other services 2 Lease of business premises 3 Lease of equipment 4 Other expenses otherwise not mentioned