On 24 September 2026, the Public Revenue Office (PRO) of North Macedonia published a public announcement detailing the proper delivery procedures for notifications initiating misdemeanor proceedings against legal entities and responsible individuals. This procedural guidance is issued under the Law on Misdemeanors and the Tax Procedure Law, ensuring that taxpayers and their legal representatives receive timely and legally valid notice of alleged tax violations. Proper service of process is a fundamental due process requirement; failure to adhere to prescribed delivery methods can invalidate enforcement actions. The announcement clarifies the responsibilities of the PRO in effecting service, including electronic delivery via the e-Tax system and registered mail, and outlines the consequences of non-compliance by addressees.
Key Takeaways
- Procedural Certainty for Taxpayers: The guidelines establish clear rules for how misdemeanor notifications must be served, protecting taxpayer rights and reducing procedural disputes.
- Digital Service Emphasis: The PRO promotes electronic delivery through the e-Tax platform, accelerating notification timelines and creating auditable digital trails.
- Compliance Obligations for Legal Entities: Companies and responsible persons must maintain updated contact information in the tax registry to ensure receipt of notices; failure to do so does not impede the validity of service.
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