- Nikola Nevistić, born on August 6, 1947 in Kolo - a place located in Tomislavgrad municipality where he resides, with prior convictions, citizen of BiH.

The accused Nikola Nevistić is charged to have, as the owner and responsible person of the legal entity "Nevistić Commerce" d.o.o. Tomislavgrad, during the period from May 24 to October 8, 2005 in the aim to evade payment of sales taxes, as a taxpayer within the meaning of Article 8 of the Law on VAT, drafted or procured fictitious documents, invoices, delivery notes and purchase orders and provided false information on the sale of goods to a legal entity in Posušje although there was no actual sale of goods with a legal entity, thus failing to qualify for tax exemption under Articles 4 and 5 of the Law on Tax on Goods and Services (Official Gazette no. 62/04) and Articles 9 and 21 of the Rulebook governing the application of the Law on Tax on Goods and Services (Official Gazette, no. 63/04) thereby evading to calculate payment of taxes on goods and services in the amount of BAM 12.092.07 which is the amount of damages caused to BiH budget.

Nikola Nevistić is charged with evading payment of duties prescribed by the legislation of Bosnia and Herzegovina by providing false information on facts that are important for determining the amount of tax obligation, and as the obligation evaded exceeds the amount of BAM 10.000.00 he thereby committed the criminal offense of Tax Evasion under Article 210, Paragraph 1 of the CC BiH.

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