Financial Police files criminal complaint over 23.252.988 denars in alleged tax evasion

The Financial Police submitted a criminal complaint to the Basic Public Prosecutor's Office Skopje against two individuals — an owner and a manager of a legal entity — one authorised person, and the legal entity itself, on grounds of suspected "Tax Evasion" under Article 279 of the Criminal Code of the Republic of North Macedonia.

Allegations and the sums involved

According to the complaint, the first suspect, T.P., acting as an authorised person, together with the second suspect, Z.P., in the capacity of owner and manager of the third suspect (a company in bankruptcy), deliberately and with prior intent carried out actions during 2022 and 2023 that avoided calculating, reporting and paying legally established tax liabilities.

The filing states they withdrew cash from the company account in the amount of 8.912.345 denars, failed to record loans granted to individuals totalling 21.742.806 denars as non-deductible expenses for tax purposes in the tax balance sheets, and did not record overdue liabilities of 148.489.312 denars as income in the company’s 2023 tax balance. In addition, the complaint alleges they unjustifiably appropriated merchandise recorded as inventory worth 14.937.751 denars without settling the related tax obligations.

As a result of these actions, the suspects are accused of avoiding the calculation, reporting and payment of personal income tax, profit tax and value added tax in a combined amount of 23.252.988 denars, thereby damaging the Budget of the Republic of North Macedonia.

The criminal complaint has been lodged with the Basic Public Prosecutor's Office Skopje and will be considered under the provisions of Article 279 of the Criminal Code of the Republic of North Macedonia. No further procedural details or comments from the accused were provided in the filing.

Photo: press material from the event