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Tax inspections by the Public Revenue Office

Tax inspections in North Macedonia conducted by the Public revenue office are a fundamental mechanism for ensuring the fulfillment of tax obligations by both legal and natural persons within the Republic. These inspections aim to detect, prevent, and rectify potential irregularities in taxation, thereby bolstering tax discipline and legal certainty.

To delve deeper into the impact of tax inspections in 2023, it is imperative to analyze statistics illustrating the activity of legal entities and taxpayers. These statistics reveal a surge in external inspections across various sectors, underscoring the heightened efforts of the Public Revenue Administration to enforce tax regulations.

An examination of active companies reveals that Skopje boasts the largest number of registered legal entities and business operators, followed by other regional directorates such as Bitola and Prilep. This underscores the concentration of economic activity in the capital and underscores the necessity for more frequent tax inspections in these areas to ensure fair and legal market operations.

Specifically, inspection activities in 2023 evidenced heightened engagement throughout the year, with a total of over 2,036 tax inspections conducted, of which 1,080 were deemed irregular. Conversely, 6,086 external inspections were recorded, with 2,534 classified as irregular, representing approximately 42%.

In light of these figures, it is crucial to note that in 2023, there were 120,701 registered legal entities, with 41,700 registered as VAT payers.

Leveraging these statistics, the government and other stakeholders can discern trends and patterns in companies’ tax obligations, aiding in the formulation of policies that foster a sustainable and competitive business environment. Thus, statistics serve as a cornerstone for strategic planning and the fortification of legislative frameworks aimed at combating the shadow economy and tax evasion.

Ultimately, the role of the Public Revenue Administration, through inspection controls, is to safeguard the state’s and citizens’ interests, fostering heightened responsibility and integrity among taxpayers. Inspection controls constitute a pivotal instrument for cultivating a robust and transparent economy, underscoring the imperative for every company to comprehend and adhere to its obligations to the tax administration.

By upholding high standards of tax discipline and responsible management of tax obligations, legal entities contribute to the stability and advancement of the Macedonian economy, while safeguarding their reputation and ensuring the long-term viability of their businesses.

Inspection controls represent a critical facet of the state’s tax administration, with the overarching objective of enhancing the credibility of the tax system. This serves as a cornerstone of a stable economy conducive to growth and development, motivating the business community to continually enhance compliance and uphold legal mandates.

The statistics referenced in this discourse can be verified here.

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Note: The above does not constitute legal advice and in no way can be accepted or understood as an instruction to act in a specific case. Each legal situation has its own characteristics that should be reviewed at separately, and for that reason we recommend that you contact a professional – a lawyer – for legal advice.


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