The Prosecutor's Office of BiH issued an indictment against Miroslav Šarić, charging him with the criminal offense of Tax Evasion under Article 210 of the Criminal Code of Bosnia and Herzegovina.
Prosecutor of Department III within the Prosecutor's Office of BiH issued an indictment against Miroslav Šarić, born on October 3, 1969 in Livno municipality where he resides, a citizen of Bosnia and Herzegovina.
The accused Miroslav Šarić is charged to have, as a director and responsible person in the company, "Gunji Comerc" d.o.o. Glamoč, listed false information on his taxable income in the period from January 1, 2009 to September 30, 2012.
In the books of outgoing invoices and in the submitted VAT reports, contrary to the applicable provisions of the Law on Value Added Tax, he did not record the accounts of a certain company for July 200, December 2009, May 2011, August 2011 and September 2011, thus reporting less output tax.
As the indictment alleges, during the period from 2009 to 2010 the accused has in the aforementioned manner caused a shortage of goods - fuel wood, which is taxable in accordance with the law on value added tax, and in January 2011 he took advantage of a deduction on input tax on the basis of the invoice from one supplier, to which he was not entitled.
The accused has, in this manner, caused damage to BiH budget for the total amount of BAM 61.664.00.
According to the indictment, Miroslav Šarić has filed tax reports with false contents to ITA and evaded payment of amounts required under the legislation of Bosnia and Herzegovina by providing false information on his taxable income, and as the amount of tax evaded exceeds BAM 50,000.00 he thereby committed the criminal offense of Tax Evasion under Article 210, Paragraph 2 in conjunction with Paragraph 1 of the Criminal Code of Bosnia and Herzegovina.