The accused B.K. is charged to have, as the owner and responsible person in her company in Banja Luka, during the period from August 2012 until May 2013, deliberately entered false information in the reports of taxable income that are of influence in determining tax liabilities i.e. information about the amounts of input and output VAT, and has marked the checkbox in the field of 80 VAT reports which is a request for a VAT refund.

Through Illegal operations and by indicating "fictitious turnover" defined as such in Article 64 of the Law on VAT, the accused requested unfounded VAT refund in the amount of BAM 32,434.00, managing to obtain a return in the amount of BAM 26,895.00 thus acquiring unlawful benefits and causing damages to the BiH budget in the same amount.

The accused B. K. has knowingly entered false information in the VAT reports, thus acquiring VAT return contrary to the Law on Value Added Tax of Bosnia and Herzegovina, by which she committed the criminal offense of Tax Evasion or Fraud under Article 210, Paragraph 2 in conjunction with Paragraph 1 of the CC BiH.

The indictment was forwarded to the Court of BiH for confirmation.