-         Novo Đukić, born on 13 August 1972 in Kotor Varoš, where he also resides, citizen of BiH.

The accused Novo Đukić is charged, as a responsible person in the legal person of ‘Magnifico’ d.o.o. /Limited Liability Company/ Kotor Varoš and as a person liable to pay taxes pursuant to Articles 12 and 13 of the Law on Value Added Tax, with calculating and presenting lower VAT in his tax returns form by providing the Indirect Taxation Authority of BiH with false information regarding the turnover for 2010, in order to evade paying VAT for the aforementioned period, which is in violation of provisions of Article 32 of the Law on Value Added Tax because he did not fulfill the requirements for input tax deduction and he thus evaded paying his tax obligations in the amount of BAM 12,084 and damaged the budget of Bosnia and Herzegovina in this amount.   

Novo Đukić is charged with evading payment of duties prescribed by tax legislation of Bosnia and Herzegovina, by submitting false information on his acquired taxable income, whereas the amount evaded exceeds BAM 10,000, whereby he committed the criminal offense of Tax Evasion, as referred to in Article 210, Paragraph 1 of the Criminal Code of BiH.  

The Indictment has been forwarded to the Court of BiH for confirmation.