On 4 September 2026, the Public Revenue Office of North Macedonia (UJP) published a public announcement detailing the proper procedures for delivering notifications upon request for initiating misdemeanor proceedings against legal entities and responsible individuals. This procedural guidance aims to ensure that all parties receive formal notifications in accordance with the Law on Misdemeanors and the Tax Procedure Law, thereby safeguarding due process rights in tax enforcement actions. The announcement clarifies the methods of delivery, including electronic service via the e-Tax system and registered mail, and outlines the responsibilities of both the tax administration and the addressees.
Key Takeaways
- Standardized Delivery Protocols: The announcement establishes uniform rules for serving misdemeanor initiation notifications, reducing procedural errors and potential appeals based on improper service.
- Electronic Service Promotion: Taxpayers are encouraged to use the e-Tax platform for faster, traceable delivery, aligning with the government’s digitalization strategy for tax administration.
- Compliance Deadline Awareness: Legal entities and responsible persons must monitor their e-Tax accounts and registered addresses to avoid missing critical deadlines for response or appeal.
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