Indictment Filed Against Smajlović, Damaged BiH Budget by 115,000 BAM

A prosecutor in the Special Department for Organized Crime, Economic Crime and Corruption of the Prosecutor's Office of BiH has filed an indictment against Smajlović Enes, born on May 26, 1960 in Brčko, owner and responsible person in the company "EŠ-APOTEKE", Brčko District of BiH, reports the Patria news agency.

The accused is charged with, during 2009, as the owner and responsible person in the aforementioned company and a taxpayer, with the intent to avoid paying value-added tax (VAT), executing taxable turnover, i.e., the sale of medicines to a company from Tuzla, in the total amount of 678,268 BAM, with calculated VAT in the amount of 115,306 BAM.

The accused did not record the said turnover in his business books or in VAT returns, and thus provided false data in VAT returns in which the said turnover was not recorded, thereby damaging the budget of Bosnia and Herzegovina and the citizens of BiH in the amount of 115,306 BAM.

The accused is charged with avoiding the payment of contributions prescribed by the tax legislation of Bosnia and Herzegovina by providing false data on his acquired taxable income that affects the determination of the amount of the obligation, thereby committing the criminal offense of Tax Evasion under Article 210, paragraph 2 in conjunction with paragraph 1 of the Criminal Code of Bosnia and Herzegovina.

The indictment has been forwarded to the Court of BiH.