Public Revenue Office in North Macedonia audits 2021 foreign inflows

Public Revenue Office tax audit foreign income North Macedonia personal income tax

The Public Revenue Office (UJP) has launched an audit of foreign financial inflows received by citizens during 2021, utilizing data provided by banks. The agency has begun sending personalized notifications to residents who appear to have earned taxable income from abroad, setting deadlines for the fulfillment of potential tax obligations.

The UJP clarified that receiving a notification does not automatically mean a citizen owes tax. The obligation to report applies only to income subject to taxation under the Law on Personal Income Tax. Taxable categories include salaries, fees, freelance and intellectual services, rental income from platforms like Airbnb and Booking.com, capital gains from real estate or cryptocurrencies, dividends, interest, and gambling winnings.

Conversely, funds received as gifts, family support, or loans are not automatically considered taxable income. The method of transfer, such as through Western Union, Ria, or MoneyGram, does not itself determine tax liability; rather, the underlying nature of the funds is the deciding factor. The UJP warned that if obligations are not met voluntarily, the institution will take legal measures to determine and collect the owed taxes.

Entities

Airbnb · Booking.com · Elena Petrova · North Macedonia · Public Revenue Office · Western Union

Claims

What the coverage asserts, and how many sources carry each claim.

[● 4 SOURCES] Rental income from platforms like Airbnb and Booking.com is subject to taxation. ekonomijaibiznis.mk · lider.mk · biznisvesti.mk
[● 3 SOURCES] Gifts, family financial support, and loans are not automatically considered taxable income. lider.mk · biznisvesti.mk
[● 3 SOURCES] Transfers via Western Union, Ria, or MoneyGram do not inherently create a tax obligation. lider.mk · biznisvesti.mk
[● 4 SOURCES] The Public Revenue Office has begun auditing foreign inflows received by citizens in 2021. ekonomijaibiznis.mk · lider.mk · biznisvesti.mk
[● 4 SOURCES] The audits are based on data provided by banks. ekonomijaibiznis.mk · lider.mk · biznisvesti.mk
[● 4 SOURCES] The UJP has sent personalized notifications to resident individuals regarding potential tax obligations. ekonomijaibiznis.mk · lider.mk · biznisvesti.mk