Struga Resident Faces Criminal Complaint Over Damage of More Than 8 Million Denars to the State Budget

The Financial Police Directorate has filed a criminal complaint with the Basic Public Prosecutor’s Office in Struga against an individual who owns and manages a legal entity, as well as against the legal entity itself. They are suspected of the criminal offense of “Tax Evasion,” stipulated under Article 279 of the Criminal Code of the Republic of North Macedonia.

S.Z., the first defendant, is suspected of knowingly acting, in his capacity as the owner and manager of the legal entity named as the second defendant, with the premeditated intention of obtaining unlawful financial gain for himself and the legal entity. On December 31, 2025, he unlawfully appropriated purchased commercial goods recorded as inventory belonging to the legal entity, with a total value of 26,085,138 denars.

Value-added tax was not calculated, declared or paid on these goods. This involved VAT amounting to 4,231,907 denars at a tax rate of 18%, as well as 128,727 denars in VAT at a rate of 5%. In addition, personal income tax amounting to 2,898,059 denars, at a tax rate of 11.11%, was not calculated, reported or paid.

According to the complaint, S.Z. also failed to record as income time-barred and outstanding liabilities totaling 8,120,980 denars, which were reflected in the gross balance sheet for 2025. Under Article 363 of the Law on Obligations, these liabilities become time-barred after three years, and no court proceedings have been initiated to recover them.

Although he was required to submit the tax balance sheet for 2025 and report the corresponding liability, the first defendant failed to submit the document altogether. Consequently, he also failed to calculate, declare and pay profit tax amounting to 812,098 denars, calculated at a tax rate of 10%.

Through these actions, the defendants are suspected of evading the calculation, declaration and payment of tax liabilities prescribed by law, causing total damage of 8,070,791 denars to the Budget of the Republic of North Macedonia./Telegrafi/