Prosecutor of the Department III of the Prosecutor’s Office of BiH has issued an Indictment against:
- Nan Wang, born on 06 September 1976 in Shandong in the People’s Republic of China, citizen of the People’s Republic of China, and
- ‘EMERALD INVESTMENT’ d.o.o. /LTD/ Sarajevo- legal person registered under the name of the owner Nan Wang.
The accused Nan Wang is charged, as a Director and a responsible person in the legal person of ‘EMERALD INVESTMENT’ d.o.o. /LTD/ Sarajevo and as a legal person, with presenting turnover and output VAT in her tax returns forms submitted for the time periods from 01 January 2008 to 31 December 2008 and 01 January 2011 to 31 December 2011 that is lower than the actual turnover registered in the Book of the Outgoing Invoices and Retail Trading Book, in order to evade paying taxes she is obliged to pay pursuant to Article 13 of the Law on Value Added Tax, which is in violation of the current provisions of the Law on VAT and which resulted in lower VAT calculation in the amount of BAM 32,828.00 and the damage to the budget of Bosnia and Herzegovina in this amount.
Nan Wang is charged with evading payment of duties prescribed by tax legislation of Bosnia and Herzegovina, by giving false information on facts which affect the determination of the existence or the amount of tax liability, whereas ‘EMERALD INVESTMENT’ d.o.o. /LTD/ was disposing with illegally acquired material gain, whereby they committed the criminal offense of Tax Evasion, as referred to in Article 210, Paragraph 1 of the Criminal Code of BiH, in conjunction with Article 124, Paragraph c) of the same Code.
The Indictment has been forwarded to the Court of BiH for confirmation.