On 9 October 2026, the Public Revenue Office (PRO) of North Macedonia published the tenth edition of its annual tax debtors list (List No. 10/2026). This list includes taxpayers with outstanding liabilities that fell due by 30 June 2026 and remained unpaid as of 30 September 2026. The publication is part of the PRO’s ongoing transparency and enforcement measures under the Law on Tax Procedure, aiming to encourage voluntary compliance and deter tax evasion. The list covers both legal entities and individuals, providing details such as taxpayer name, headquarters, unique tax number (EDB), and the amount of debt.
Key Takeaways
- Enhanced Transparency and Deterrence: The public naming of delinquent taxpayers serves as a reputational sanction, pressuring debtors to settle obligations to avoid further enforcement actions such as asset seizure or bankruptcy proceedings.
- Clear Cut-off Dates for Compliance: The list distinguishes between the legal due date (30 June 2026) and the reporting cut-off (30 September 2026), giving taxpayers a three-month window to regularize their position before public disclosure.
- Practical Implications for Business Partners: Companies engaging in commercial transactions should screen counterparties against this list to assess credit risk and potential joint liability under tax solidarity provisions.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement