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Simplification of the tax procedures for farmers

Reduced threshold for registration of farmers – providers of activity to 1 million denars
According to the latest amendments of the Law on Personal Income Tax (Official Gazette no. 80/93...190/2017), the income that natural persons will incur from selling their own agricultural products to payers who keep business records and to individuals outside the points of sale on green markets, shall be taxed by deduction/withholding of the tax when paid by the payer who carries the redemption, on a tax base that represents the difference between income and the standardized costs in the amount of 80%, and the threshold for registration of these taxpayers as providers of activity is reduced from 1.300.001 denars to 1.000.001 denars.

Refund of Personal Income Tax for realized income from agricultural activity up to 1 million denars
The Government of the Republic of Macedonia, together with the Ministry of Finance, the Public Revenue Office and the Ministry of Agriculture, Forestry and Water Economy, have found an understanding of the importance and the existential issues of this group of citizens, for whom besides the subsidies, it was decided to increase the threshold from the previous 300.000 denars that were exempted from the obligation to pay the tax, to 1.000.000 denars, that is, the retained income tax for the assets realized from the sale, which do not exceed 1 million denars will be returned to the farmers. The refund of the paid tax shall be made by the Public Revenue Office and will be carried out ‘ex officio’ after the expiration of the year in which the income was realized, i.e. after completion the procedures for determining the annual revenues and the tax from the pre-populated Annual Tax Return for the past tax period. This is necessarily to take place in this way, because the condition for this return is that the persons do not have other income during the year and do not have a tax debt to the Public Revenue Office, and the only way to determine this will be by analyzing the situation with these taxpayers, which the Public Revenue Office will detect after the expiration of the period for confirming the pre-populated Annual Tax Return.

With these changes, simplification of the previous procedure is carried out among these citizens, so they are already exempt from the duty to come to the premises of PRO and submit the Requests for lump-sum taxation, as well as from the obligation of the PRO to register them as taxpayers who provide activity and to prepare acts that are themselves costs for conducting a procedure.
In addition, in order to further simplify the procedure for tax refund for realized income from agricultural activity up to 1 million denars, it is foreseen a change in the Law on Tax Procedure, whereby the Public Revenue Office will be able to perform the return of these funds ‘ex officio’, and this implies that these citizens will not have the obligation to come to the premises of the Public Revenue Office to submit a request for a refund, which itself takes time and causes costs for the farmers and the body that should conduct a procedure after their submission. With this possibility these persons will also be exempted from the obligation to pay the administrative fees of 300 denars for the application for a refund and for the tax administration act with which the refund is made.

The Public Revenue Office will continue to actively participate in the creation of tax policies in the direction of simplifying tax procedures and citizens' obligations.


© Public Revenue Office, Republic of North Macedonia