The Strumica Police Department submitted a criminal complaint to the Basic Public Prosecutor’s Office in Strumica against a legal entity from Strumica (in bankruptcy) and against M.M. (48) from Strumica, on suspicion of having committed the criminal offense of “tax evasion” under Article 279, paragraphs 4 and 2 of the Criminal Code.
The reported legal entity and M.M., in his capacity as a manager with unlimited authorization at the time of the offense, with the intent to avoid paying Value Added Tax (VAT), acted contrary to the provisions of the VAT Law. Specifically, in the submitted tax return for the 2025 business year, they failed to report output VAT at the general tax rate in the amount of 2,792,438 denars and output VAT at the preferential rate of 5% in the amount of 91,325 denars.
Additionally, during 2025, for revenue based on an invoice in the amount of 101,716 denars, they did not calculate VAT in the amount of 13,308 denars at the general tax rate, while for revenue based on an invoice in the amount of 97,552 denars, they did not calculate VAT in the amount of 4,873 denars at the preferential rate.
With these actions, the reported parties unlawfully obtained financial gain during 2025, causing damage to the state budget in a total amount of 2,909,944 denars.