The defendant is charged that in the course of 2019 he, as the owner of the craft shop “GT MECHANICAL” s.p., failed to calculate and pay value added tax amounting to BAM 10,438, by which amount he damaged the BiH budget and obtained unlawful financial benefit.

The charges against the defendant are that he, with the intention of evading the payment of duties prescribed by the tax legislation of BiH, provided false information about his acquired taxable income, which affected the assessment of the amount of liabilities and where the amount of the liabilities evaded exceeded the amount of BAM 10,000, whereby he committed the criminal offence of tax evasion or fraud set out in Article 210 (1) of the Criminal Code of BiH.

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