Criminal complaint filed in Struga over tax non-declaration, budget harmed by more than 4.5 million denars

The Financial Police Directorate has filed a criminal complaint with the Basic Public Prosecutor’s Office in Struga against an individual and a legal entity, suspected of committing the criminal offense of “tax concealment,” as provided for under Article 279 of the Criminal Code.

According to the official notice, B.Z., as the owner and manager of the reported legal entity, failed to declare as income old and unpaid liabilities totaling 30,946,170 denars, recorded in the 2025 gross balance sheet. The complaint states that these liabilities had become time-barred under the Law on Obligations and that no legal proceedings had been initiated to collect them.

Although required to do so, the reported individual did not include the tax liability in the 2025 tax balance sheet. As a result, he did not calculate, declare or pay income tax amounting to 3,094,617 denars.

Inspections also found that loans totaling 14,254,665 denars, granted to individuals and still unpaid at the end of the year, had not been recorded as non-allowable expenses for tax purposes. It is alleged that income tax amounting to 1,425,467 denars was not calculated, reported or paid on this amount.

“Through these actions, the individual and the legal entity failed to calculate, declare and pay the tax liabilities prescribed by law, thereby causing damage to the Budget of the Republic of North Macedonia in the total amount of 4,520,084 denars,” the Financial Police Directorate said.