The Sector for Internal Affairs SVR Strumica filed criminal charges against a legal entity from Strumica and against N.B. (50) from Strumica on suspicion that, on four occasions, they committed the criminal offense of “tax evasion.”
The reported legal entity, acting as a taxpayer, and N.B. – during the period of the offense serving as manager with unlimited authority in the internal and external commercial operations of the company – allegedly avoided full or partial payment of personal income tax on other grounds, corporate profit tax, and value added tax (VAT). By failing to record turnover, inaccurately determining the tax base through underreported income, overstated expenses, and non-recognized expenses, they acted contrary to legal regulations.In 2022, they allegedly failed to calculate and pay VAT, corporate profit tax, and personal income tax in the total amount of 357,288 denars.In 2023, they allegedly failed to calculate and pay VAT, corporate profit tax, and personal income tax in the total amount of 355,371 denars. In 2024, they allegedly failed to calculate and pay VAT and corporate profit tax in the total amount of 760,763 denars. In 2025, they allegedly failed to calculate and pay VAT, corporate profit tax, and personal income tax in the total amount of 247,080 denars.
With these actions, the reported parties allegedly obtained unlawful financial gain and caused damage to the state budget in the total amount of 1,720,502 denars.