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The Prosecutor's Office of Bosnia and Herzegovina

News

INDICTMENT ISSUED FOR TAX EVASION IN THE AMOUNT OF BAM 130 000

16.01.2023. 13:35
 The Prosecutor’s Office of Bosnia and Herzegovina issued an indictment against Nedžad Salkanović, born in 1976 in Tuzla, and the legal entity "Nesal Company" d.o.o. Živinice.
  • INDICTMENT ISSUED FOR TAX EVASION IN THE AMOUNT OF BAM 130 000

 The accused are charged with having, during 2016, the first accused in his capacity as a director and authorized person in the company, and the legal entity "Nesal Company" d.o.o. Živinice, acted contrary to the provisions of the Law on VAT, with the aim of evading payments prescribed by the tax legislation in BiH.

The indictment states that the accused Salkanović failed to show turnover in the amount of BAM 770,214.00 and the associated output VAT in the amount of BAM 130,936.00 in the accounting records of the legal entity "Nesal Company" d.o.o. Živinice, as well as with having failed to show, calculate and report to Indirect Taxation Authority of Bosnia and Herzegovina through the VAT declaration, thus illegally and unjustifiably reducing his tax (VAT) liability, and contrary to the provisions of the VAT Law evaded showing, calculating, reporting and paying the output tax VAT in the amount of 130,936.00 KM, to the detriment of the BiH budget, which is the amount of gained illegal property gain for the accused and the legal entity

 

The accused legal entity - "Nesal Company" d.o.o. Živinice is charged with disposing of illegally acquired property gain.

 

The accused are charged with having committed the criminal offense of Tax Evasion or Fraud under Article 210 of the Criminal Code of Bosnia and Herzegovina. The indictment was forwarded to the Court of Bosnia and Herzegovina, which confirmed it.

 

 


*Note on the principle of presumption of innocence

Dear Media Representatives, when transmitting news please bear in mind that persons referred to in the news and information of the BiH Prosecutor's Office, have the status of a suspect or an accused person. Let us remind you of the principle of presumption of innocence, which defines that no person shall be considered guilty until his/her guilt has been established by a final verdict.

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