The Prosecutor of Department III of the BiH Prosecutor's Office issued an indictment against Dragan Makivić, born on November 23, 1966 in Banja Luka, where he resides,a citizen of BiH.

The accused is charged with the following: as the owner and founder of "Madaco" Ltd. Banja Luka and a registered taxpayer in terms of Article 8 of the Law on Sales Tax on Products and Services, in order to evade sales tax, he did not report or account for turnover of goods purchased from various suppliers in the total value of 145,417.07 KM which he sold to customers known to him and failed to pay the taxes. 

The indictment alleges that the accused has, in order to conceal the sales, used blank certified order forms to falsely indicate that the goods were intended for further sale to "Codex Line" Ltd. Zenica company, and has, through his accounting office, made fictitious invoices and bills of lading, falsely showing that the goods were sold and delivered to "Codex Line" Ltd. Zenica.

The money received for the goods from the buyers known to him that was paid onto the account was presented in the payment system of "Madaco" Ltd. Banja Luka, and in accordance with the created fictitious documentation directly or through intermediaries delivered to the owner of "Codex Line" Ltd. Zenica. The money in question was then further transferred to several of its bank accounts to be immediately transferred back to the account of "Madaco" Ltd. Banja Luka.

In this manner, the accused Dragan Makivić has evaded paying sales tax, in the amount of 29,082.22 KM.

The accused Makivić Dragan is charged with evading payment of duties prescribed by the tax legislation of Bosnia and Herzegovina by giving false information about the facts that influence the determination of the amount of tax obligations, and as the amount of evaded obligations exceeds the amount of 10,000.00 KM he is charged with committing the criminal offence of Tax Evasion under Article 210, paragraph 1 of the BiH Criminal Code.