INDICTMENT ISSUED FOR TAX EVASION IN THE AMOUNT OF BAM 75,949

A Prosecutor of the Special Department for Organised Crime, Economic Crime and Corruption of the Prosecutor’s Office of BiH has filed an indictment against NAKIBA PEŠTALIĆ, born in 1954 in Humci, Lopare municipality, citizen of BiH.

The accused is charged that she, acting as a director in the legal entity “Top-gradnja” d.o.o. /LLC/ Gradačac during the transfer of ownership of newly built real estate in a residential and commercial building, according to which the transfer of disposal rights within these buildings is considered turnover and subject to value added tax, in order to avoid calculation, declaration and payment of VAT in a tax return for the tax period, did not declare the total turnover and thus, in order to avoid paying VAT, damaged the BiH budget in the total amount of BAM 75,949.

In order to avoid paying the taxes prescribed by the tax legislation of BiH, the accused provided false information on her acquired taxable income that is of importance for determining the amount of liabilities and thus committed the criminal offence of tax evasion or fraud under Article 210 (3) of the Criminal Code of BiH as read with paragraph 1 thereof.

The indictment has been forwarded to the Court of BiH for confirmation.

Redacted indictment