INDICTMENT ISSUED AGAINST NATURAL AND LEGAL PERSONS FOR TAX EVASION OF AROUND BAM 50,000

A prosecutor from the Special Department for Organized Crime, Economic Crime and Corruption of the Prosecutor’s Office of Bosnia and Herzegovina has issued an Indictment against the following persons:

-     Mladen Pandža, born in 1980 in Banja Luka, a citizen of Bosnia and Herzegovina, and

-     Legal person ‘MP GRAĐENJE PROJEKT’ d.o.o. /Limited Liability Company/ Banja Luka.  

The accused Mladen Pandža is charged with acting contrary to the provisions of the tax legislation, in December 2021, as a director and responsible person in the legal entity ‘MP GRAĐENJE PROJEKT’ d.o.o. Banja Luka, when he tried to present in the accounting records a fictitious transaction of goods between legal entities which did not take place, all with the aim of avoiding the payment of VAT, and thereby he illegally exercised the right to deduction of input VAT for the amount of BAM 50,243, and incurred damage to the budget of Bosnia and Herzegovina in the same amount.

The legal entity ‘MP GRAĐENJE PROJEKT’ d.o.o. Banja Luka is charged with having, as a legal entity, disposed of the unlawful material gain acquired by the accused Mladen Pandža.

These accused persons are charged with the commission of the criminal offence of Tax Evasion or Fraud, referred to in Article 210, paragraph 3, and all in conjunction with Article 124 of the Criminal Code of Bosnia and Herzegovina.

The Indictment has been confirmed by the Court of Bosnia and Herzegovina.