On 12 August 2026, the Revenue Administration of the Republic of North Macedonia issued a formal public notice addressed to all legal entities operating within the jurisdiction, pertaining to the orderly collection of misdemeanor tax liabilities arising from violations of the Law on Misdemeanors in Tax Matters and associated secondary legislation. The notice specifically targets legal persons (d.o.o. and joint-stock companies) that have been adjudged liable for misdemeanor-level tax offenses, including but not limited to the failure to issue valid tax documents, underreporting of taxable turnover, and the improper claiming of input tax deductions in violation of the prescribed validation rules. The public notice mandates that the respective legal entities settle the assessed misdemeanor tax amounts within a thirty-calendar-day period commencing from the date of official notification, thereby allowing taxpayers a statutory window to contest the assessment through the administrative review procedure before recourse to judicial enforcement. The notice further stipulates that payments must be effected exclusively through the Revenue Administration’s designated electronic payment portal, using the taxpayer’s unique identification number (ЕДБ – Unique Registration Number) as the reference identifier, thereby ensuring automated reconciliation of receipts within the Administration’s central accounting system. In addition to the principal tax amount, the notice informs obligors that interest accrual will commence on the day following the expiration of the thirty-day settlement period, calculated at the statutory rate of 0.05% per day, compounded monthly, in accordance with the Law on Tax Procedure’s provisions on late payment penalties. The notice also warns that failure to comply within the prescribed deadline will result in the automatic initiation of enforcement proceedings, which may include the imposition of additional penalty charges equivalent to 10% of the outstanding tax amount, the registration of the delinquency in the public debtors’ registry, and, in persistent or egregious cases, the referral of the matter to the competent misdemeanor court for prosecution, potentially resulting in fines for the entity’s authorized representatives or, in extreme instances, temporary suspension of business operations. The Revenue Administration emphasized that the issuance of this public notice is part of a broader compliance enhancement strategy aimed at reducing the tax gap, improving the deterrent effect of administrative sanctions, and reinforcing the principle of voluntary compliance through transparent and consistent enforcement practices.
Key Takeaways
- Statutory Thirty-Day Settlement Period with Interest Accrual Provisions: Legal entities receiving the public notice are granted exactly thirty calendar days from the date of official notification to remit the assessed misdemeanor tax amount in full. Should the payment not be effected within this window, daily interest at a rate of 0.05% will begin to accrue from the day following the deadline, compounded on a monthly basis, thereby increasing the total outstanding liability in accordance with the Law on Tax Procedure. This interest mechanism is designed to incentivize prompt compliance and to compensate the state for the time value of money during the period of delayed payment.
- Mandatory Electronic Payment Through Administration Portal with Unique Identifier Reference: All misdemeanor tax payments must be processed exclusively via the Revenue Administration’s secure electronic payment gateway, which automates the matching of receipts to the taxpayer’s unique registration number (ЕДБ). This electronic payment requirement ensures real-time updating of the taxpayer’s compliance status, eliminates the risk of payment misallocation, and provides an immediate audit trail for both the taxpayer and the tax authority. Taxpayers are strongly advised to retain digital copies of payment confirmations and reconciliation reports, as these documents will be essential during subsequent administrative reviews or judicial proceedings.
- Escalating Penalties for Non-Compliance Including Additional Fees, Debtors’ Registry Registration, and Judicial Referral: Failure to settle the misdemeanor tax liability within the thirty-day period triggers a series of escalating enforcement measures. Initially, an additional penalty charge amounting to 10% of the original tax liability will be automatically imposed. Subsequently, the delinquency will be registered in the public debtors’ registry, which may adversely affect the entity’s credit rating and its ability to obtain financing or enter into public contracts. In cases of persistent non-compliance or where the tax authority determines the violation to be intentional or particularly serious, the matter may be escalated to the competent misdemeanor court for criminal prosecution. Such judicial proceedings may result in supplementary fines for the entity’s management board or authorized signatories, and in severe cases, temporary suspension of the entity’s business license or operating permit, thereby underscoring the Administration’s zero-tolerance approach toward recurrent tax delinquency.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
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