Competencies: 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; conducting 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.
Structure: headed by Auditor General. Auditor General and Deputy Auditor General shall be elected and dismissed by the Parliament of the Republic of Macedonia. The mandate of Auditor General and Deputy Auditor General shall be nine years without right to re-election.
Competencies: to act as supreme audit institution for external control over the finance and performance of public institutions; to report suspected criminal offences, including corruption, to the Ministry of Interior and the Public Prosecution. The new State Audit Law was adopted in May 2010 (Official Gazette of the Republic of Macedonia, No. 66/2010 and 145/2010) aims at strengthening operational and financial independence of the State Audit Office and achieving greater effectiveness and efficiency in conducting state audit. In addition, the new Law implies compliance with the Lima Declaration of guidelines on auditing precepts and the Mexico Declaration on independence of Supreme Audit Institutions. The Law facilitates strengthening the position and the role of the State Audit Office as an independent supreme audit institution responsible for conducting state audit.
Structure: headed by Ombudsman and 8 deputies; work of the Ombudsman is divided into three departments, four organizational units, and six field offices. The Parliament of the Republic of Macedonia elects and revokes the Ombudsman who is elected for office term of eight years with a right to re-election.
Competencies: shall protect the constitutional and legal rights of citizens and all other persons when these are infringed by acts, actions and omissions by the state administration bodies and by other bodies and organizations that have public authority, and who shall undertake actions and measures for protection of the principle of non-discrimination and adequate and equitable representation of community members in the state administration bodies, the local self-government units and the public institutions and agencies.
Financial autonomy: The Ombudsman’s funds for work shall be provided from the Budget of Republic of Macedonia
Competencies: to manage, monitor, and analyze the execution of public procurement and e-procurement.
Appointment: The Director shall be appointed and dismissed by the Government on the
proposal of the Minister of Finance, for a term of four years.
Budget: The funds for financing the Bureau are provided from the Budget of the Republic of Macedonia and from own income