INDICTMENT ISSUED FOR TAX EVASION

Prosecutor of the Special Department for Organized Crime, Economic Crime and Corruption within the Prosecutor's Office of BiH issued an indictment against the following persons:

-        R.A. (1980) from Tuzla, with prior convictions, citizen of BiH and

-        "RAPKIĆ METALI" d.o.o. Tuzla - a legal entity registered in the name of the owner R. A.

According to the indictment, the accused natural and legal persons are charged to have, as taxpayers in terms of Article 12 and 13 of the Law on VAT, acquired unlawful gain in 2011 by providing false information about their taxable income which are facts important for determining the tax liabilities and by presenting "fictitious turnover" within the meaning of Article 64 of  the Law on VAT and Article 16 of the Law on Indirect Taxation Authority, by way of recording 17 invoices of purchase of goods from alleged suppliers from Živinica and Tuzla in the ledgers with VAT input in the amount of  BAM 345.322.00, which is the amount of unjustifiably reduced amount of tax obligations due to failure to meet the requirements of Article 32 of the Law on VAT thereby causing damages to BiH budget for the indicated amount.

The  accused natural person R. A., as a responsible person, evaded payment of duties prescribed by tax legislation of Bosnia and Herzegovina, by providing false information on taxable income of the legal person "RAPKIĆ METALI" d.o.o..Tuzla as a taxpayer i.e. failed to provide the required information on taxable income and other facts important for determining the amount of tax liabilities, thereby committing criminal offenses. The accused R.A is charged with having committed the criminal offense of Tax Evasion or Fraud under Article 210, Paragraph 4 of the CC BiH and the legal person "RAPKIĆ METALI" d.o.o. Tuzla is charged with the criminal offense of Tax Evasion or Fraud under Article 210, Paragraph 4, in conjunction with Article 124 of the CC BiH.

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