The accused Ivan PRIMORAC is charged with two counts of the indictment i.e. to have during the period from January 1, 2007 to July 31, 2009 while working as the director and the person responsible in the "Primorka" doo. /Ltd./ company Široki Brijeg filed VAT reports which did not include or indicate the actual state of the sales of cigarettes, hence he calculated and paid less value added tax during the aforementioned period thereby evading payment of  83,325.89 BAM and causing damages to the BiH budget for the same amount.

In addition, the accused PRIMORAC had, during the same period and while working in the same capacity, sold goods for cash and had prepared 532 false documents "bills – delivery notes", to hide that fact, indicating that the bills were allegedly delivered to the company "Kljenak" doo Posušje. In those documents he had certified the section "received" with a fake stamp of the "Kljenak" doo company Posušje, although the goods were never delivered to the above mentioned legal entity. Furthermore, such false "bills – delivery notes" were recorded in the financial and accounting documents of the "Primorka" doo company Široki Brijeg hence the orders to the cash register of the company falsely indicated that the funds for the specified amount were paid by the company "Kljenak" doo Posušje.

The  accused Ivan PRIMORAC is charged with evading payment of duties required under the legislation of Bosnia and Herzegovina by providing false information on the taxable income, where the amount of the obligation that was evaded exceeded 50,000.00 BAM,  and where false data was entered into books and documents that must be kept in accordance with the laws or regulations, hence he is charged with the criminal offense of Tax Evasion under Article 210, Paragraph 2 in conjunction with Paragraph 1 of the Criminal Code of BiH and the criminal offense of Counterfeiting or Destruction of Business or Trade Books or Document under Article 261, Paragraph 1 of the Criminal Code of the Federation BiH.

The indictment was