15,000
10,000
ANALYSIS
5,000
-
Recent Tax Inspection
Trends and Questions
2006
The number and impact of tax inspections have been under a great
deal of scrutiny in recent years.
However, the Public Revenue
Authority’s (PRO) own annual reports reveal that the total number
of inspections has stabilized over
the past few years, dropping sharply from 2006-09, as shown below.
The number of irregularities discovered during these inspections
has also not varied widely since
2007. According to PRO’s 2014
annual report, just 40% (or 2,849)
of the 7,194 total inspections that
year resulted in confirmed irregularities.
2007
2008
2009
2012
2013
2014
€ 14,167,612
€ 9,441,441
€ 4,516,874
€ 4,448,816
2011
2012
€ 1,251,168
2010
2013
2014
Source: Public Revenue Authority annual reports 2006-2014 downloaded from
http://ujp.gov.mk/mk/osnovni_dokumenti/category/113.
Starting with the 2013 report, UJP began showing which
portion of fines were related to failure to use cash reg-
isters. Namely, in 2012, 51.7% of all issued fines were
due to this misdemeanor. In 2013, this share fell slightly
to 49.2% and in 2014, 44.3% of all issued fines were
related to failure to process incoming cash as dictated
by law.
Unfortunately, PRO said it was not able to respond to
the following Emerging Macedonia information requests at
this time:
• Data for 2009 and previous years, in order for
us to understand the longer run trend;
Macedonian PRO Inspection Trends 2006-14
30,000
# of inspections
• An explanation of the 1032% increase in
issued misdemeanour fines issued between
2010-14;
• The average fine amount issued in each year;
# of inspections with confirmed
irregularities
20,000
2011
Total PRO-issued Fines in Misdemeanor Cases
(estimated EUR)
PRO reports do confirm, however, that a dramatic
change has occurred in recent years in the total amount
of fines issued in misdemeanor cases. Though no data
were provided for 2006-09, the PRO reports that the
total amount of fines issued in misdemeanor cases increased 1032% in just 5 years, starting in 2010 and ending 2014, as seen below.
25,0