In the section on paying taxes, you can find the necessary information about:

  • Procedures for issuing certificates and confirmations
  • Tax rates for different types of taxes
  • The payment accounts by type of income, tax, and municipality of the taxpayer
  • The annual personal exemption that is realized by the taxpayer during the annual income tax assessment.
  • The tax exemption for certain types of taxes
  • International taxation – Tax rates and Double Taxation Avoidance Agreements

Select the appropriate category in the submenu.

Deferring the payment of tax debt is a procedure for voluntarily fulfilling the obligation to pay the due unpaid tax debt, allowing the debtor to ease the payment of the debt.

 

Facilitation of payment

When postponing the payment of tax debt, the debtor is eased in payment through:

  • non-implementation (interruption or non-initiation) of the procedure for debt collection and
  • repayment of the debt in a maximum of 36 equal monthly installments or a one-time deferral of payment of the tax debt for a maximum of six months.

Reasons for delaying payment

The debtor may request deferred payment of the tax liability for the following reasons:

  • the execution of tax obligations would disrupt his business operations.
  • the fulfillment of tax obligations represents a significant burden and/or
  • the payment causes significant damage to him.

Conditions for postponing the payment

  • The Public Revenue Office will postpone the payment of the tax debt considering the regularity of the taxpayer in fulfilling the tax obligations, the type and extent of the damage to the taxpayer that would arise from the enforcement of the tax administrative act, or from disrupting the process of its business operations.
  • The deferred payment is conditioned on a guarantee for securing the payment.
  • The conditions set forth in the tax decision regarding the number, amount, and deadline for the payment of the monthly installment, or the deadline for payment in case of a one-time deferral of payment, are binding for the debtor.
  • Interest is calculated according to the law for the duration of the deferred payment.

Other payment facilitations

During the duration of the deferred payment of the tax debt, the debtor may submit a request for:

  • change of the number of remaining installments
  • replacement of the warranty by type or by amount
  • accounting for newly incurred debt in the approved deferred payment, with or without a new guarantee for securing the payment.

Legal basis

According to Article 24 of the Tax Procedure Law, the tax debt is fulfilled by paying the tax amount due, and payment in this sense may also be made by third parties.
The payment from a third party on behalf of the taxpayer is subject to an agreement between the taxpayer and the third party. The Public Revenue Office has no legal relationship with the third party and does not enter into any agreement with the taxpayer and the third party. The third party is not a participant in the tax procedure.

 

Procedure for payment of personal income tax (PIT) by a third party

In cases where the payment of the tax obligation for VAT is made with order PP53 issued by the Public Revenue Office through the system e-Personal based on an accepted e-VAT calculation or VAT-GDP declaration, in order to realize the payment from a third party through the e-Personal system, the taxpayer should make a change to the payer in the system itself, so that in the already generated order PP53, the third party will be entered as the payer instead of the taxpayer.

If the P53 order includes net income that the taxpayer as the payer is supposed to pay to the recipient(s) of the income, with the change of the order issuer in the P53 order, the third party as the new order issuer will make the payment of the entire amount from the P53 order (net income and DLD), since the P53 order is indivisible in execution.
The taxpayer and the third party have no other obligations towards the Public Revenue Office. The payment made by the third party will be recognized by the e-Personal system by the folio number of the PP53 order and will be accepted to close the obligation of the taxpayer for e-PDD or DLD-GDP.


Notes : When it comes to the PP53 invoice issued to a taxpayer-individual (with MBG) for the payment of DLD for income from an activity that is taxed flat-rate, or for payment to the account 840-XXX-01578 revenue code 711135, the payment can be made from the transaction account held by the individual as the executor of the activity (with EDB). Such payment is not considered as a payment from a third party in the sense of Article 24 of the ZDP.

 

Procedure for payment by MPIN, or payment of gross salary by a third party

A payment can be made by a third party based on the generated PP53 order issued by the Public Revenue Office upon acceptance of the MPIN, i.e., the third party can make the payment of the gross salary upon acceptance of the MPIN submitted by the liable party for the calculation and payment of contributions/employer. In the PP53 order, a change of the payer must be made just like when making a payment based on the e-PDV calculation. The only difference in the procedure for changing the payer is that the taxpayer needs to request the change to be made by the Public Revenue Office, for which service can be obtained at any counter of the Public Revenue Office by presenting the declaration based on the MPIN and the contract concluded with the third party.
The payment made by the third party will be recognized by the integrated payment system of the Public Revenue Office based on the folio number of the order PP53, and that payment will be accepted for settling the obligation according to the MPIN of the taxpayer.

 

Procedure for payment of tax by a third party in other cases

In all other cases where the payment of the tax obligation is not made with the P53 order issued by the Public Revenue Office (UJP), the third party makes the payment with the prescribed payment instrument P50 in accordance with the requirements and guidelines (payment account, amount, etc.) from the taxpayer to whom the payment applies. After the payment has been made, the taxpayer and the third party must submit their mutual agreement to the competent regional directorate/tax department of UJP, based on which the payment will be recorded in UJP for the taxpayer. The agreement must contain information about the tax obligation for which the payment applies (number and date of document – tax return/tax decision, tax period, etc.).

 

Payment by a third party in cases where the Public Revenue Office enforces the collection of the debt from the taxpayer.

If the Public Revenue Office is conducting enforcement proceedings against the taxpayer, or if the taxpayer's transaction account is "blocked" based on a decision for enforcement by the Public Revenue Office, the third party is obliged to submit a notarized statement for debt assumption and the Public Revenue Office will issue a decision to establish a tax guarantee and designate a tax guarantor. In order to stop the enforcement against the main debtor, the tax guarantor must assume and pay the debt with accrued interest up to the day of payment and a one-time enforcement fee.

 

Tax implication that arises when a tax obligation of an individual is paid by a third party.

When a legal entity or a VAT payer makes a payment of a tax obligation on behalf of a natural person, this payment shall be considered as income paid in another way to the natural person by the legal entity or VAT payer. Therefore, the legal entity or VAT payer is obliged to additionally submit an e-PDD calculation for this payment, in order to calculate and pay tax on the basis of other income of the natural person, with another method of payment. The gross amount from the e-PDD will represent an unrecognized expense for the legal entity or VAT payer, and they should declare it in the Tax balance.

Legal basis

According to Article 100 of the Personal Income Tax Act, the deadline for paying the obligation in the confirmed Annual Tax Return is until June 30 of the current year, while the deadline for paying the tax after a rejected correction of the GDP return is 15 days after the delivery of the decision in which the amount of tax payable is determined.

 

Payment procedure

  • Log in to your user profile on the page e-Tax services (e-PDD)
  • Select the button "Annual Tax Return".
  • On the button "Preview", which is located furthest to the right in the list of submitted GDP reports, open the relevant tax return for the tax period or year.
  • Select the 'Print' button located in the lower right corner of the preview of the Annual Tax Return.
  • Print it out or accurately transcribe the payment order found on the third page of the document, or if you are a user of electronic banking services, it will be enough to copy the reference number found in the "purpose of the transfer" field and enter it into the PP53 order in the electronic banking application.

WATCH OUT!

The payment will not be successfully recorded and will incur additional costs if:

  • The taxpayer identification number (EMBG) and the folio number are not entered correctly, as well as the other elements of the payment order;
  • Another person makes a payment on your behalf and for your account, and you have not previously made a change to the payer through the option in e-PDD "payment by a third party".

Therefore, we emphasize that when manually filling out the PP50 form, it is very important to accurately enter the data as displayed on the third page of the GDP report in order to successfully record the payment.

First of all, please carefully check your annual tax return to see what type of income the obligation originates from.
Then, check your records for the income earned and tax payments made and compare them with those from the annual tax return.
If you are a person who runs a business and is taxed according to the Tax Balance, if something is unclear, seek help from your accountant who submits the declarations related to your activity.

The reasons why debt occurs can be numerous. Here are a few:

  1. Inadequately executed payment of the tax based on a previously submitted calculation (for rent, capital gains, income from abroad, etc.) – this means that you may not have realized the payment order with the folio number that is generated upon the submission and approval of the calculation, which can be found in the "print recap" button attached to the calculation. In such cases, locate the payment and contact info@ujp.gov.mk or if you have received a notification or reminder with designated contacts you need to reach out to, inform them about the executed payment, so that the Administration can match the payment with the obligation and then regenerate a new GDP where the payment will be accounted for.
  2. Double calculation for the same income – in this case, contact info@ujp.gov.mk or if you have received a notification or warning in which contact persons are specified to whom you should reach out, inform them that the obligation from the calculation with number xxxxxxxxx is due to double reporting of the same income and that it needs to be annulled and then the annual tax return needs to be re-generated for the purpose of aligning the status.
  3. The tax has already been paid abroad once, and in the calculation from which the obligation arises, you have failed to express and provide a confirmation of the tax paid from a foreign tax authority – contact info@ujp.gov.mk or if you have received a notification or reminder which designates contact persons to whom you should address, clarify that it concerns income for which the tax is paid abroad and provide confirmation from a foreign tax authority. After additional checks, we will inform you whether the tax paid abroad is recognized as payment in the country.
  4. Incorrect tax payment made according to the annual tax return – you have made a payment but have made a permutation in the entry of the folio number in the purpose field of the transfer or it has not been entered at all – in this case, provide proof of the completed payment to info@ujp.gov.mk or if you have received a notification or warning indicating contact persons to whom you should refer, notify them so that matching can be carried out.
  5. A payment has been made by another person on your behalf and account – Please provide us with the payment proof to info@ujp.gov.mk or if you have received a notification or warning designating contact persons to whom you should address, send the proof of the completed payment to the designated persons.
  6. Inappropriately executed correction in the Annual Tax Return which was confirmed by the Public Revenue Office – in such cases, contact info@ujp.gov.mk or if you have received a notification or warning indicating contact persons you should reach out to, contact the designated persons and if you have identified where the mistake is, clarify it in your message.
  7. Without submitting an advance tax calculation, you have made a tax payment on your own, and then you corrected the Annual Tax Return, creating an obligation – please contact info@ujp.gov.mk or if you have received a notice or reminder in which contact persons are specified to whom you should reach out, please contact the designated persons by providing proof of payment and clarification of the situation.
  8. Improper payment made for the obligation established in the Tax Balance for determining the annual income tax from self-employment – In such a case, find the payment and notify the contact persons in the warning or notification, if you have received a warning or notification specifying the individuals to whom you should address, or contact info@ujp.gov.mk regarding the payment made in this manner to ensure that the Administration can match the payment with the obligation, and then regenerate the GDP in which the payment will be recorded.
  9. Inappropriately filled or unfilled field for paid advances of personal income tax (AOP38) in the Tax Balance Sheet for determining the annual income tax from self-employment – Contact your accountant to make a correction to the DLD DB. Once you make the correction (or if you have made it previously), report the action to info@ujp.gov.mk or to the contact persons designated in the warning or notification (if you have received one), so we can regenerate the annual tax return in order to take into account the correction of DLD-DB.
  10. Inappropriately filled or unfilled field for reducing the tax base (AOP23) or for reducing calculated tax (AOP34) in the Tax Balance for determining the annual income tax from self-employment – Contact your accountant to make a correction on the DLD-DB. After you make the correction (or if you have made it previously), report the action to info@ujp.gov.mk or if you have received a warning or notification, report to the designated persons, so that an annual tax return can be regenerated due to taking the status from the correction of DLD-DB.
  11. Inappropriately executed payments according to the monthly advances of DLD determined in the decision for determining tax based on a flat-rate established net income from performing independent activities – this may mean that you have not realized the order with the folio number generated by submitting and approving the calculation. In such a case, locate the payment, and for the payment made in this way, contact info@ujp.gov.mk or if you have received a notification or reminder that specifies the contact persons you should reach out to, so that the Administration can match the payment with the obligation and then regenerate the GDP in which the payment will be taken.
  12. Inappropriately submitted MPIN calculations for a self-employed person - independent service provider for the payment of contributions, for which they have appeared in the annual tax return as a salary for which a tax obligation is calculated - in such a case, contact info@ujp.gov.mk or if you have received a notification or reminder indicating contact persons to whom you should address, contact the designated persons to remove the information that causes the obligation.
  13. You are a flat-rate taxpayer who used sick leave during the past tax period and during the time you were on sick leave, no one (employee or assisting person) continued to carry out the activity – in this case, please contact info@ujp.gov.mk or if you have received a notification or warning specifying contact persons, reach out to them, providing proof that you were on sick leave during that period.
  14. In the past tax period, a decision was made to pay the tax on the activities based on the presumptive net income achieved, and you have deregistered the activity in the Central Register – In this case, please contact info@ujp.gov.mk or the contact persons if you have received a notification or reminder where the contact persons are indicated, reach out to them, and submit the decision from the Central Register for the deletion of the subject.

If you do not recognize your case in the above mentioned or are unsure, please seek assistance and further instructions at info@ujp.gov.mk or at the tax offices of the Public Revenue Office.

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