The Macedonian Financial Police Administration filed a criminal complaint with the Struga Basic Public Prosecutor’s Office (PPO) against a natural person – owner and manager of a legal entity, as well as against the legal entity itself, due to the existence of grounds for suspicion of committing tax evasion under Article 279 of the Criminal Code of the Republic of North Macedonia.
“Suspect S.Z., in his capacity as owner and manager of the second-reported legal entity, knowingly and with a pre-determined intention to acquire unlawful property benefit for himself and the legal entity, committed the crime of tax evasion in a way that, the purchased merchandise, recorded as inventory with the second-reported legal entity as of 31.12.2025, in a total value of <LD 26,085,138, was unfoundedly appropriated for himself. In doing so, he did not calculate, report and pay value added tax (VAT) at a tax rate of 18% in the amount of MKD 4,231,907 and VAT at a tax rate of 5% in the amount of MKD 128,727, as well as he did not calculate, report and pay personal income tax at a tax rate of 11.11% in the amount of MKD 2,898,059”, informs the Financial Police.
“In addition, suspect S.Z. did not recognize as income the outdated and unpaid liabilities in the total amount of MKD 8,120,980, shown in the gross balance sheet for 2025, although they, in accordance with Article 363 of the Law on Obligations, expire within three years, and no court proceedings were initiated for collection. Despite the fact that he was obliged to submit a tax balance sheet for 2025 and to state the tax liability, the first respondent did not submit a tax balance at all, nor did he calculate, declare and pay profit tax at a tax rate of 10% in the amount of MKD 812,098. With the above actions, the respondents did not calculate, declare and pay the legally established tax liabilities, thus damaging the Budget of the Republic of North Macedonia for a total amount of MKD 8,070,791,” the Financial Police said in a press release Thursday.
