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Legal framework

The legal framework for the operation of the PRO, the general tax law and the tax administration procedure are presented in two laws – the Law on the Public Revenue Office and the Law on Tax Procedure.

The Law on the Public Revenue Office was adopted in September 2005, and later amended, as well as the new Law on PRO adopted in March 2014, presents a legal framework regulating the scope, the manner of funding, the organization and the management of the PRO, as well as the obligations, authorizations, responsibilities and rights of employees when collecting, recording, processing and protecting data needed for the operation of the PRO.
With the Law from March 2014, a classification to all positions was introduced, thus determining different level of job positions, titles of tax officers, as well as needed qualifications and competencies. With this Law, the “internal vacancy” is introduced as a way of promoting employees, as well as the manner of evaluating employees, the rewarding and recognitions for their performance, disciplinary liability and career tracking is regulated.

With the Law on Tax Procedure, adopted in January 2006 and the subsequent changes and amendments, in a unique way are regulated: general tax law, tax assessment procedure, audit procedure, public revenues collection procedure, taxpayers rights and obligations, appeal procedure, misdemeanor procedure and provisions.

The legal framework explained above, provides possibilities for strengthening administrative capacities for implementing the legislation and fighting tax evasion.


© Public Revenue Office, Republic of North Macedonia