INDICTMENT FILED FOR TAX EVASION AMOUNTING TO APPROXIMATELY BAM 228,000

A prosecutor of the Special Department for Organised Crime, Economic Crime and Corruption filed an indictment against:

-         Armin Pačariz, born in 1989 in Kakanj, citizen of BiH, and

-         Faruk Smaka, born in 1958 in Kakanj, citizen of Bosnia and Herzegovina.

The charges against the defendants are that in the period between May 2017 and November 2019, namely the defendant Armin Pačariz, as director without restriction of authority in the legal entity “MMF” d.o.o. Kakanj, and Faruk Smaka, as the one who effectively managed the operations of the said legal entity and previously arranged the procurement of goods and the supply of goods and services on behalf of the said legal entity, they failed to provide the required information, that is, that they provided false information about the generated taxable income and other facts affecting the assessment of tax liabilities, and also that they failed to record the turnover through the business books of the said legal entity, to report it to the Indirect Taxation Authority of BiH through self-taxation tax returns and calculate the value added tax (VAT) in the total amount of BAM 228,016, thus causing damage to the state budget of BiH by the said amount.

The defendants are charged that with a view to avoiding the payment of duties prescribed by the tax legislation of BiH they provided false information about the generated taxable income and other facts affecting the assessment of the liabilities and thus committed the extended criminal offence of Tax evasion or fraud under Article 210 (4) of the Criminal Code of BiH as read with paragraph 1 thereof, all in conjunction with Article 29 and Article 54 of the same Code.

The indictment was forwarded to the Court of BiH, which confirmed it.