The purpose of this exchange of information is to enhance business activity and responsibility in terms of taxes and contributions. In the event of inconsistencies in monitoring information, the Tax Administration has the right to take actions within its jurisdiction: office as well as audits in companies. After checking the conditions, if the tax administration submitted for misdemeanor or criminal proceedings, a procedure for regular and forcible collection of related revenue is started.
It is emphasized that according to the Law on Compulsory Social Insurance, if the employer does not pay salaries until 30th in the current month for the previous month, shall not later than the date make calculation and payment of contributions for the previous month, on the lowest monthly contribution base. The employer is then required to pay the salaries for the appropriate month on following way: by paying the difference between the amount already paid and the amount of contributions calculated on the salary that is being paid.
