Given that the new technical and technological achievements found application in the field of accounting and bookkeeping, which allowed records, accounting, documents and information that taxpayers have to be processed and stored in various digital devices, the Public Revenue Office following the example of most developed tax administrations has established the Forensic Laboratory. Globalization of the world economy and the rapid development of the technique and technology have revolutionary changed the ways and forms of the financial crime. Part of the financial crime are the tax frauds and because of it, there is a necessity to apply appropriate methods, techniques and equipment for their prevention and detection, as well as hiring specially trained experts in the field of finance. Therefore, we have implemented the project "Forensic Laboratory", which is an important tool for more effective prevention, detection and sanctioning of the tax frauds. The Forensic Laboratory of the Public Revenue Office is built by modern standards and operates within the General Tax Inspectorate - Inspectorate for Special Audits. The lab will perform testing of the taxpayer’s information systems and equipment and determining whether there were acts for financial fraud.
IT forensics is a technical methodology that is designed to retrieve, view and analyze data in electronic form, i.e. to provide accurate information that are stored in the digital devices and to provide quality analysis or audits, so the obtained information to significantly improve the effects in the detection of tax evasion.
By conducting forensic procedures, the specially trained tax auditors will carry out an insight of the digital data in the electronic books and other business records of the taxpayers, whether they have been deleted or destroyed, restoration of altered and deleted data which will be used in the conduct of proceedings against perpetrators.
The laboratory has a sophisticated information-technical equipment and systems for forensic evidence collection and analysis of data from computer equipment, mobile devices and other media for storing digital data, which value is 19,987,792 MKD. For renovation of the workspace and providing specific spatial conditions and standards for laboratory were spent 3,539,880 MKD.
Office Furniture Donated by TIKA
Within the successful cooperation and the donation of 23.000 Euros from our longtime partner - Turkish Agency for International Development Cooperation (TIKA), the Forensic Laboratory and the renovated PRO General Tax Inspectorate are furnished with office equipment. We take this opportunity to express our appreciation for the willingness of TIKA to participate in the implementation of the new project "PRO Conference Center", for which the Turkish agency donates office furniture in the amount of 11.000 Euros.
Trainings and Cooperation for Tax Forensics
Rapid technological growth brings change and appearance of new forms of financial fraud. Continuous training of tax forensics officers will be crucial for effective monitoring and dealing with contemporary forms of financial crime. In addition to the trainings for handling the equipment in certified centers in London, Zagreb and Sofia which should be completed by the end of December 2013, it will be especially significant and the continuous exchange of experiences and cooperation with colleagues from other tax administrations and other institutions that are conducting forensic procedures.