means companies have virtually
no time to adjust their systems,
deliver training to their employees or take other measures to
comply with the law before it
officially enters into force. The
“grey zone” regularly created
by this practice is further compounded by implementing legislation that is sometimes adopted
6-12 months late.
ANALYSIS
Additional Liabilities Identified in PRO Audits
€ 35,000,000
€ 30,000,000
€ 25,000,000
€ 20,000,000
€ 15,000,000
€ 10,000,000
€ 5,000,000
€‐
2009
VAT/ДДВ
2010
2011
Income tax / ДД
2012
Personal income tax / ПДД
2013
2014
Other payments
Along with frequent changes
Source: Data from PRO annual reports 2009-2014 published on http://ujp.gov.mk/, AmCham Macedonia presentation.
to national tax regulations, the
interpretation of law and the
application of regulations have
private sector in advance when
failure to process incoming cash as
varied, in the experience of some
required by law; by 2014, this porcrafting tax legislation, leading to
in the private sector. Different pertion fell slightly to 44.3%. Unfortuquite positive results for business.
sonnel in the tax administration may
nately, the PRO could not respond
One example of this was noted in
have differing interpretations- potento AmCham’s request for further
March 2015; the Union of Chambers
tially, without anyone being aware
details, including which other pracof Commerce was consulted by the
of such discrepancies. Since the tax
tices are most often fined or the
Ministry of Finance in advance of
authority never issues legally-bindprofile of companies most often
the key amendment to the law on
ing opinions, there is no definitive
being fined (size, location, indusincome tax. The practical result was
way for tax payers to predict h