27th March 2020, Skopje – Taxpayers generating income from self-employed activity and taxpayers of the profit tax may be exempt from advance payments, for the purpose of retaining greater liquidity and overcoming the initial effects caused by Coronavirus crisis. Those who will submit request to the Public Revenue Office are entitled to be exempt from monthly advance payments for March, April and May 2020.
Taxpayers may ask for using this measure in accordance with the National Classification of Activities in the field of Catering (code 56 – food preparation and serving activities), Tourism (code 79 – travel agency, tour operator and other reservation services and related activities and code 55 – accommodation facilities) and Transport (code 49 – land transport, code 50 – water transport and code 51 – air transport).
This measure may also be used by other taxpayers, having suffered damage during their operations, due to health measures for preventing the spread of Covid-19, provided they meet one of the following conditions:
- their total revenues are reduced by at least 40% in the current month compared to February 2020 or the reduction of total revenues in 2020 is higher by 40% compared to the same period last year;
- the number of employees who do not work, i.e. not contributing to the economic activity of the taxpayer-employer, is at least 25% of the total number of employees in February 2020 and
- the taxpayer closed at least 50% of the sales outlets, wherefrom profit is generated.
In order for taxpayers – legal entities to be able to use this measure, they should fulfill the following conditions:
- not to reduce the number of employees from the date of entry into force of the Decree (26th March 2020) up to three months when it ceases to apply, except case of death, retirement or employees’ resignation;
- not pay to dividends to owners, business performance awards (profit sharing, bonus) or other annual awards to employees and taxpayers’ management and supervisory authorities, as of the date of entry into force of this Decree until the respective exemption ceases to apply.
In order to use this measure, taxpayers – natural persons generating income from self-employed activity must meet the following condition:
- not to reduce the number of employees from the date of entry into force of the Decree (26th March 2020) up to three months after it ceases to apply – except in case of death, retirement, or employee’ resignation.
The requests will be submitted through the system e-pdd for taxpayers of personal income tax, i.e. e-taxes for taxpayers of profit tax, and the receipt of the requests, through the systems, will confirmed by the Public Revenue Office within 15 days from day when the request is submitted.