The Public Revenue Office has competencies only on the territory of the Republic of North Macedonia. Pursuant to the Law on the Public Revenue Office, it implements administrative and other expert activities related to the scope of its work, as well as activities which arise from the special tax laws.
The PRO implements the tax policy, maintains the single tax register and tax records of taxpayers, receives tax declarations, assesses, collects and performes refunds of taxes, social contributions from the salary and other public levies, carries out tax audit, assists taxpayers in complying with their tax obligations, monitors and analyzes the operation of the tax system, gives proposals for its improvement, cooperates with tax authorities from other countries and provides international legal aid in tax related cases.
In the recent years, the competencies of the PRO have been extended to include affairs related to managing and enforcing collection of fines and other receivables ordered in litigations, misdemeanor and administrative proceedings on behalf of the Republic of Macedonia, the assessing and collecting other public levies stipulated in laws or by signed contracts which are revenues for the Republic of North Macedonia, performing audit upon the Law on preventing money laundering and other income from punishable acts and financing terrorism, and conducting procedures stipulated in the Law on mineral raw materials.
The Public Revenue Office collects the following taxes and public levies:
- Personal Income Tax
- Profit Tax
- Value Added Tax
- Social Contributions
- Fines and costs imposed on legal, misdemeanor, criminal and administrative proceedings in favor of the Republic of North Macedonia
- all other public levies determined by law or derived from signed agreement
The PRO is a institution with an important role in providing funds for the Budget of the Republic of North Macedonia, which ensures implementation of state functions, which in dependence of the competencies, in the recent years are between 62-68% of the projected revenues from the Primary Budget and funds. With the extension of its competencies to collecting misdemeanor fines, pecuniary sanctions and the broadcasting fee, the contribution of the PRO becomes even higher.