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The Prosecutor's Office of Bosnia and Herzegovina

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INDICTMENT ISSUED FOR TAX EVASION; BUDGETARY DAMAGE OF BAM 17,214.60

21.11.2017. 13:06
Prosecutor of the Department III of the Prosecutor’s Office of Bosnia and Herzegovina has issued an Indictment against the following person:
  • INDICTMENT ISSUED FOR TAX EVASION; BUDGETARY DAMAGE OF BAM 17,214.60

-      MIRZET MEŠIĆ, born in 1983 in Gradačac, a citizen of Bosnia and Herzegovina

This accused person is charged with not registering in his accounting books the invoices he issued to legal persons from Gradačac which contained the calculation of the value-added tax (VAT), in the period from July to October of 2012, while he was employed as a Director and a responsible person of the legal person of  ‘Lalax Company’ d.o.o. /Limited Liability Company/ from Gradačac, as well as with failing to calculate and show in his tax returns the output VAT in the total amount of BAM 17,214.60, thus damaging the budget of Bosnia and Herzegovina in the aforementioned amount.  

This accused person is charged with evading to pay the duties required under the tax legislation of Bosnia and Herzegovina by submitting false information on his acquired taxable income, while the amount evaded exceeds BAM 10,000.00, whereby he committed the criminal offence of Tax Evasion or Fraud, as referred to in Article 210, Paragraph 1 of the Criminal Code of Bosnia and Herzegovina. 

The Indictment has been forwarded to the Court of Bosnia and Herzegovina for confirmation.


*Note on the principle of presumption of innocence

This announcement does not prejudice the outcome of the criminal proceedings and does not violate the principle of the presumption of innocence. A person shall be considered innocent of a crime until guilt has been established by a final verdict (Article 3, paragraph 1 of the CPC BiH).

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