The Strumica SIA filed criminal charges with the Basic Public Prosecutor’s Office Strumica against K.K. (35) and B.Š. (64), both from Strumica, on grounds of suspicion of having committed the criminal offense of “negligent performance of official duties,” and against I.G. (54) from Strumica on grounds of suspicion of having committed the criminal offense of “abuse of official position and authority.”
The reported I.G., in her capacity as Head of the Department for Revenue Administration at the Municipality of Strumica, acted contrary to the provisions of the Law on Property Taxes and, on four occasions, exceeded her authority by preparing decisions granting tax exemption from real estate transfer tax upon the sale of apartments in a residential house classified under intended use A1. Such exemption from payment was made by referring to Article 25 of the Law on Property Taxes; however, the provisions for such tax exemption apply only to residential buildings and apartments classified under intended use A2.1, and not to residential houses classified as A1.1, for which the decisions were issued.
Additionally, in three of the four decisions, in the absence of the reported B.Š., I.G. also signed in the field “Confirmed/Controlled.”
The reported B.Š., in his capacity as Head of the Sector for Financial Affairs at the Municipality of Strumica, and the reported K.K., in his capacity as Mayor of the Municipality of Strumica, acted negligently in performing their official duties by failing to exercise due supervision in handling these cases and by signing the tax exemption decisions prepared by I.G.
Through these actions, the reported persons caused damage to the budget of the Municipality of Strumica in the amount of 668,388 denars.