INDICTMENT ISSUED AGAINST SAMIR PEŠTALIĆ (1977)

The Prosecutor's Office of BiH issued an indictment against Samir Peštalić, charging him with the criminal offense of Tax Evasion or Fraud under Article 210 of the Criminal Code of BH.

The Prosecutor of the Special Department for Organized Crime, Economic Crime and Corruption of the Prosecutor's Office of BiH issued an indictment against Samir Peštalić, born on January 13, 1977 in the municipality of Gradačac where he resides, a citizen of Bosnia and Herzegovina.

The accused Samir Peštalić is charged to have, as the director and responsible person in the company "PF Comerc" d.o.o. Gradačac, failed to record the total taxable turnover for 2012 amounting to BAM 936.061.00 in the accounts in order to avoid payment of sales tax.

The review carried out on September 5, 2012 established a lack of taxable goods in the amount of BAM 941.199.00, which is treated as non-reported realization/sale of goods and is subject to payment of VAT.

As alleged in the indictment, Samir Peštalić did not record the said goods through the books nor has he indicated it in the monthly VAT return for July 2012 aiming to evade payment of value added taxes, which is contrary to the provisions of Articles 39 and 56 of the Law on VAT i.e. he did not calculate the value added tax in the amount of BAM 159,130.00, which is the amount of damages caused to the budget of BiH.

The accused Samir Peštalić is charged with evading payment of duties required under the legislation of Bosnia and Herzegovina, providing false information on facts that are important for determining the amount of tax liabilities, and as the amount of duties evaded exceeds BAM 50,000.00 he thereby committed the criminal offense of Tax Evasion or Fraud under Article 210, Paragraph 3 of the Criminal Code of Bosnia and Herzegovina.

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