Public Revenue Office Notifies of Unfulfilled VAT Obligations for the Third Quarter of 2025

The Public Revenue Office (PRO) is urging taxpayers to fulfill their outstanding Value Added Tax (VAT) obligations for the third quarter of 2025, following the expiration of the legal deadline on October 27, 2025. The PRO reports that a significant number of taxpayers have yet to submit their VAT-04 returns or pay the associated tax debt.

According to PRO records, 2,209 quarterly and 146 monthly VAT returns remain unsubmitted. Furthermore, 7,436 quarterly and 1,270 monthly taxpayers have not paid the declared tax debt.

The PRO emphasizes the importance of timely compliance, viewing it as a hallmark of responsibility and a key component in building a trustworthy tax system. Personalized notifications have been dispatched to taxpayers with reported but unpaid debt for the period in question.

The Public Revenue Office is coordinating with accountants and taxpayers to prevent account blocking and additional enforcement costs. Taxpayers are reminded that delayed payments incur a daily interest rate of 0.03% on the outstanding debt, along with potential fines. The PRO urges accurate, complete, and prompt payment of submitted VAT-04 returns.

Following the issuance of warnings, the PRO will initiate forced collection procedures against taxpayers who fail to voluntarily settle their debts. The PRO is appealing to all affected taxpayers to act responsibly and promptly to maintain a stable tax record and avoid unnecessary repercussions.

For assistance, taxpayers and accountants can contact the PRO via email at info@ujp.gov.mk or by phone at 0800 33 000 (landline) and 02 3253 200 (mobile).