Indictment against Dragan Kulin, sold apartments in East Sarajevo and damaged the budget by KM 737,930

(Patria) - The Prosecutor of the Special Department for Organized Crime, Economic Crime and Corruption of the Prosecutor's Office of BiH has filed an indictment against Kulin Dragan, born in 1959 in Sarajevo, a citizen of BiH.

The accused is charged with, acting as the director and responsible person in the legal entity "Unigrad" d.o.o. East Sarajevo, on behalf of, for the account and in the interest of the mentioned legal entity, in his business books during the period from 2012 to 2015, did not enter accurate data related to the amount of actual turnover for newly built real estate in residential and commercial buildings in East Sarajevo.

The accused, with the intention of avoiding the calculation, reporting and payment of VAT, through submitted tax returns for the mentioned tax period, did not declare the total realized turnover, nor did he calculate the output VAT, thus damaging the budget of BiH in the total amount of KM 737,930.

As stated in the indictment, after selling newly built apartments, business premises and garages based on concluded notarial sales contracts, the accused received payments from buyers, but did not issue final outgoing invoices for them, nor did he report and pay VAT obligations, although the payment for the executed
sale was made in full.

The accused, with the intention of avoiding the payment of duties prescribed by the tax legislation of BiH, provided false information about his acquired taxable income and other facts that affect the determination of the amount of obligations, thereby committing the extended criminal offense of tax evasion or fraud from Article 210, Paragraph 4 in conjunction with Paragraph 1 of the Criminal Code of BiH, all in conjunction with Article 54 of the same Law.

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