DAP verifies income received from abroad during 2021

The Public Revenue Office (DAP) has begun verifying information received from banks concerning money that citizens received from abroad during 2021.

As part of this process, DAP has sent individual notices to people residing in North Macedonia for whom it has information indicating that they received income from abroad.

Through these notices, citizens are requested to fulfill, within the specified deadline, their tax obligations as provided by law. The institution notes that citizens have also been informed on several occasions through the media about obligations related to previous years.

DAP warns that if the obligations are not settled voluntarily, legal measures will be taken to determine the tax due.

The institution clarifies that receiving money from abroad does not automatically mean that every amount must be taxed in North Macedonia.

The obligation to declare applies only to income subject to taxation under the Personal Income Tax Law.

Taxable income includes salaries, fees, payments for freelance services, rental income, profits from the sale of assets and cryptocurrencies, dividends, interest, income from copyright, and gambling winnings.

Meanwhile, amounts received as gifts, assistance from family members or loans, as well as money sent through Western Union, Ria, and MoneyGram, are not automatically taxed merely because they came from abroad.

The tax treatment is determined based on the reason for the transfer and whether or not the amount constitutes taxable income under the law.

Where required, citizens must have documents or evidence verifying the basis on which the money was received.

DAP calls on all people who have received money from abroad to verify whether they have a tax obligation and, where necessary, submit the electronic advance tax calculation, e-PDD.

They must also pay the determined tax amount in order to avoid the initiation of possible misdemeanor or tax proceedings. For further information and guidance, citizens can consult DAP’s official website or use the electronic tax services.

Assistance can be requested via info@ujp.gov.mk, the toll-free number 0800 33 000, the number 02 3253 200, or at DAP offices serving their place of residence.