The legal framework for the operation of the Public Revenue Office, general tax law, and tax administrative procedure is defined in two acts – the Law on the Public Revenue Office and the Law on Tax Procedure.

The Law on the Public Revenue Office, adopted in September 2005 and subsequently amended, as well as the new Law on the Public Revenue Office adopted in March 2014, constitutes the legal framework that defines the scope, financing, organization and management, as well as the duties, authorities, responsibilities, and the rights of employees in the collection, recording, processing, and protection of data related to the work of the Public Revenue Office.
With the Law of March 2014, a classification of all positions was introduced, establishing different levels of positions and titles for tax officials, along with the required qualifications and competencies. This law also introduced the 'internal competition' as a method for promotions and regulated the evaluation of employees, the awarding of rewards and recognitions, disciplinary responsibility, and the monitoring of career progress.

With the Law on Tax Procedure, adopted in January 2006, and its subsequent amendments and supplements in the following years, the following are regulated in a unified manner: general tax law, tax assessment procedures, control procedures, public revenue collection procedures, the rights and obligations of taxpayers, the complaint procedure, the conduct of misdemeanor proceedings, and the provisions on misdemeanors.

The aforementioned legal framework provides the opportunity to strengthen administrative capacity for the enforcement of legislation and the fight against tax evasion.

The financing of the Public Revenue Office is provided from:

• The Budget of the Republic of North Macedonia
• Revenues from concluded agreements for performing control and collection of public levies
• 25% of revenues from identified and collected taxes and interest
• Other revenues established by regulation

The Public Revenue Office operates exclusively within the territory of the Republic of North Macedonia.
Based on the Law on the Public Revenue Office, it performs administrative and other professional tasks related to its scope of work, as well as tasks arising from specific tax laws. The Public Revenue Office operationally implements tax policy, maintains the unified tax register and taxpayers’ records, receives tax returns, determines, collects, and refunds taxes, social contributions from salaries, and other public levies, conducts inspections, assists taxpayers in fulfilling their tax obligations, monitors and analyzes the functioning of the tax system and provides proposals for its improvement, cooperates with tax authorities of other countries, and provides international legal assistance in tax matters.
In recent years, the competencies of the Public Revenue Office have been expanded to include tasks related to the management and execution of the collection of monetary fines and costs imposed in civil, misdemeanor, and administrative proceedings in favor of the Republic of North Macedonia; the determination and collection of other public levies entrusted by law or under a concluded agreement for a fee which constitutes revenue for the Republic of North Macedonia; oversight of the application of the Law on Prevention of Money Laundering and other proceeds from criminal acts and financing of terrorism; as well as procedures arising from the Law on Mineral Resources.

The Public Revenue Office is a state administrative body within the Ministry of Finance with the status of a legal entity. As of December 31, 2023, the number of employees in the Public Revenue Office is 997.

As of February 12, 2024, enabled by the amendments to the internal organization acts and the systematization of positions in the Public Revenue Office, the tasks within the scope of the Public Revenue Office are carried out through:

• General Directorate Skopje
• Directorate for Large Taxpayers
• Regional Directorates (6) – located in Skopje, Bitola, Prilep, Tetovo, Shtip, and Strumica;
• Tax Departments (24) – located in Ohrid, Struga, Resen, Demir Hisar, Kavadarci, Veles, Negotino, Makedonski Brod, Krushevo, Gostivar, Kichevo, Debar, Kumanovo, Kriva Palanka, Kochani, Vinica, Sveti Nikole, Kratovo, Delchevo, Probishtip, Berovo, Gevgelija, Radovish, and Valandovo;
• Mobile tax counters serving the remaining municipalities where there is no financial justification for a permanent location.

The Public Revenue Office has set the following strategic priorities (“4D”) and goals for the period 2025–2027:

PRIORITY I: TAX ADMINISTRATION
PROGRAM I.1. STRONG ADMINISTRATION – HEALTHY CONDITION
GoalStrengthening the administrative capacity of the Public Revenue Office through the enhancement of human capital, better institutional management, and a more efficient internal organization.

PRIORITY II: TAXPAYERS
PROGRAM II.1. COOPERATIVE TOWARDS THE COMMON GOAL
GoalPositive impact leading to tax compliance through stronger cooperation between the Public Revenue Office and taxpayers, improved transparency, and trust in the tax administration.

PRIORITY III: TAX REVENUES
PROGRAM III.1. INTEGRATED COMPLIANCE
GoalStrengthening tax compliance and mobilizing tax revenues through simpler and more efficient processes and services that do not create administrative burden, with tailored approaches to key taxpayers.
PROGRAM III.2. CONSISTENT FIGHT AGAINST TAX EVASION AND THE INFORMAL ECONOMY
GoalReducing tax evasion and the informal economy by improving mechanisms for early detection of irregularities, taking preventive actions, and consistently applying enforcement measures and sanctions.

PRIORITY IV: DIGITAL TRANSFORMATION
PROGRAM IV.1. TRANSITION TO THE DIGITAL WORLD
GoalThrough the digitalization of all functions of the Public Revenue Office, by applying modern information and communication technology and ensuring a secure and safe information system, the Public Revenue Office will be transformed into a flexible, efficient, effective, and service-oriented tax administration.

This privacy policy provides general information about the processing of personal data when you use the “MY VAT” application. We collect only the personal data necessary to fulfill our legal duties and authorities. Personal data is processed in accordance with the principles of the Law on Personal Data Protection (“Official Gazette of the Republic of North Macedonia”, No. 42/20).

Personal Data Collections Controller

The Personal Data Controller is the Public Revenue Office (hereinafter: PRO), headquartered at Blvd. Kuzman Josifovski Pitu No. 1, Skopje, Republic of North Macedonia.
The PRO is a state authority within the Ministry of Finance with the status of a legal entity. (Law on the Public Revenue Office, “Official Gazette of the RNM”, No. 43/14…“Official Gazette of the RNM”, No. 07/19).

The Law on the Refund of a Portion of VAT to Individuals (“Official Gazette of the RNM”, No. 133/19…244/20) regulates the right to a refund of a portion of the value-added tax shown on the fiscal receipts of individuals. The right to a tax refund is exercised by submitting the data from the barcode on the fiscal receipt through the application software (MyVAT) designated for this purpose by the Public Revenue Office.

Whose data we collect

The Public Revenue Office processes data for users of the MY VAT application:

• Every user of the MY VAT application must be a registered user of the e-PDD system. To register in the e-PDD system, the user submits a registration request to the Public Revenue Office. Additionally, through the MY VAT application, the user provides information about a transaction account, which is necessary for the realization of the MY VAT refund.

Categories of personal data users

We do not share data about you and/or your visit to https://mojddv.ujp.gov.mk, with third parties, except in the following cases:

• In the case of engaging service providers, if the Public Revenue Office hires them as processors, they will be obliged to follow the instructions of the Public Revenue Office and ensure the protection of personal data processed while providing those services.
• At the request of a court, police, or other authorities in the exercise of their powers, and only if there is a legal basis for it.

Retention period of collected data

The data we collect is stored in accordance with the law and for the period necessary to achieve the purpose of the processing, as determined in the (overview) with retention periods of personal data of the Public Revenue Office.

What are your rights?

Your rights regarding the processing of personal data are:

• the right to be informed about the processing of personal data
• right to access personal data
• right to rectification and deletion of personal data
• the right to restriction of the processing of personal data
• the right to object

For additional information and/or to exercise your rights for the protection of personal data, you can contact our personal data protection officer Marija Chadikovska at the following email: marija.chadikovska@ujp.gov.mk