Skopje, 31 October 2023 (MIA) - Out of a total of 150 taxpayers, 98 have paid Mden 2,210,108,927 on the basis of solidarity tax until Tuesday. Taxpayers who have failed to pay the solidarity tax will receive a notice of tax warning on November 6. If they do not fulfill the obligation in the meantime, their account will be blocked on November 24.

Public Revenue Office director Sanja Lukarevska told reporters on Tuesday that the total amount paid is Mden 2,210,108,927. The lowest amount paid on the basis of solidarity tax is Mden 39,342, and the highest is Mden 257,293,088. 

"Since the deadline was October 25, measures will be taken for all those who have not paid the solidarity tax in accordance with the Law on Tax Procedure. On November 6, we will deliver notices of tax warning, and if payments are not made following the notice, on November 24 we will proceed to blocking the accounts," said Lukarevska. 

The law on solidarity tax was adopted on September 19, 2023. According to the Government, the collected funds will be intended for anti-crisis measures and will go to the most vulnerable categories of citizens.

The Economic Chamber of North Macedonia submitted on October 13 an initiative for commencement of a procedure assessing the constitutionality of the Law on Solidarity Tax to the Constitutional Court, with a proposal to adopt a decision to stop the execution of individual acts and actions adopted on the basis of the contested Law, until the final decision is adopted. Lukarevska noted that the Public Revenue Office will act in line with the Law on Solidarity Tax which remains in force until the Constitutional Court issues a decision.  

"We are in constant communication with all companies in terms of all their questions and dilemmas," said Lukarevska, who gave a press conference on annual tax returns and highest income in 2022. 

According to Public Revenue Office data, a Skopje resident made Mden 446 million in annual gross income in 2022. The highest annual gross wage in 2022 was paid to a citizen from Skopje in wholesale trade in tobacco products and amounts to Mden 144 million. 

The head of the Public Revenue Office, Sanja Lukarevska, said the highest personal income based on work performed was reported by a citizen from Skopje and amounts to Mden 280.6 million per year, and the income was earned abroad. Skopje also tops the list for payment of the highest self-employment income, and the highest amount is Mden 61.9 million.  

The highest income from the sale of agricultural products is in the amount of Mden 18.9 million, and it was made by a resident of Skopje.

The highest capital gain in 2022 was Mden 173.4 million, and it was made by a citizen of Skopje who sold a share in a trading company in the production of films, video films and television programs.

The highest paid dividend is in the amount of Mden 229.6 million to a citizen of Skopje, owner of a share in a company whose activity includes hospitals. 

The youngest millionaire who made the biggest profit in denars is only nine years old.

The declared gross annual income in the reports for 798,761 citizens in 2022 amounts to Mden 413.8 billion, while the calculated personal income tax is in the amount of Mden 25.7 billion. The total income of citizens in 2022 was higher by Mden 47.2 billion compared to 2021, and the personal income tax was higher by Mden 3.3 billion.

Photo: MIA archive