Montenegro's Tax Administration has published guidance on the 90-day deferral of tax and non-tax liabilities being provided in response to COVID-19. The guidance clarifies that the 90-day deferral is available in respect of individual income tax, social security contributions, and tax and non-tax amounts owed under payment agreements for liabilities due in March, April, and May 2020. The 90-day deferral is available for all obliged natural and legal persons, except state bodies, public institutions, companies in which the government has a majority stake, etc. Deferrals can be applied for on the ePrijava tax portal.