TWO INDICTMENTS ISSUED FOR TAX EVASION AND CUSTOMS FRAUD16.05.2013. 15:12
In this Indictment, the accused M.H. is charged with tax evasion; namely, as a director without limitations and responsible person in his enterprise in Banjaluka, in the period from 01 January 2010 until 31 December 2010, he authorized a person to act on behalf of his enterprise in conducting business operations in the domain of its registered activities. Accordingly, by entering false data in the business books and VAT returns and providing false information on the taxable incomes and other facts that are important for determining the amount of obligations, they evaded the payment of duties prescribed by tax legislation of BiH. In this manner, M.H. and his enterprise acquired illegal property gain, thus causing the damage to the BiH budget in the amount of KM 191,041,90 in the year of 2010.
M.H. and his enterprise are charged by this Indictment with evasion to pay duties prescribed by tax legislation of BiH, by providing false information on the taxable incomes and other facts that are important for determining the amount of obligation, and the amount of the evaded obligation exceeds KM 50,000, whereby they committed the criminal offense of Tax Evasion, as referred to in Article 210, Paragraph 3, as read with Paragraph 1 of the BiH CC, in conjunction with Article 125, Paragraph 4, of the BiH CC, with respect to the enterprise owned by M.H.
The Indictment issued against M.H. and his enterprise for customs fraud alleges that, on 26 November 2009, the accused persons failed to act in accordance with the valid legal regulations in order to evade payment of customs and other duties that are to be paid during the import of goods, and submitted to the customs authorities of the Customs Office in Gradiška forged- false customs documents, in which they reduced the value of the tariff base and thus partially evaded the payment of import duties payable during the customs clearance of the imported goods in BiH, in the total amount of KM 27,975.30, thus causing the damage to the BiH budget in the same amount.
In the second Indictment against M.H. and his enterprise, they are charged with submitting to the customs authorities forged customs documents, certificate or other forged papers, all with the intention of evading the payment of customs duties or other duties payable during the import of goods, and the evaded obligation exceeds KM 20,000.00, whereby they committed the criminal offense of Customs Fraud, as referred to in Article 216, Paragraph 2, as read with Paragraph 1 of the BiH CC, in conjunction with Article 125, Paragraph 4, of the BiH CC, with respect to the enterprise owned by M.H.
Both Indictments have been forwarded to the Court of BiH for confirmation.
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