The protest is also supported by people who have worked in Afghanistan and Iraq, who are also being asked to pay taxes on income earned several years ago. The students complain that, instead of easing things, the state is making their lives difficult, while accusing them of institutional injustice..
Students who have participated in the “Work and Travel” program continue to protest in front of the Public Revenue Directorate (DAP) building. They are reacting because, even though they worked abroad during the summer and were previously exempt from tax on their earned income, the state is now calculating tax on them and demanding payment for that income. The protest is also supported by people who have worked in Afghanistan and Iraq, who are also being asked to pay tax on income earned several years ago. The students complain that, instead of making things easier, the state is making their lives more difficult, while accusing them of institutional injustice.
"A student worked there for three years, let's say he earned 6000 euros a year, and spent that money on studies, rent, bought a car... and now the state says that we earned a total of 18.000 euros. If we have to pay 10%, then we have to give 1800 euros. This is a lot of money, many people don't have it, and this is really unfair, absurd, without any prior warning. Suddenly, an order comes for an audit of accounts for five years back, when we were not informed about this procedure. Because of this lack of transparency, for which the institution is to blame, we are becoming victims of institutional injustice. That's why I think we have to fight for what is ours and honestly earned, because Germany returns this tax to us to support us as young people, to be a good factor in society and to do something positive with our education, while here they are punishing us for this," says a student who protested before the DAP.
Workers who worked in Afghanistan say they had a meeting with the director of the DAP, where they presented documents showing that the institution has made concessions and that they cannot be told after five years that they owe taxes from 2020. They add that they have not received any information that they must pay taxes. Zhikica Milanov, a former worker in Afghanistan, said that the DAP is committing "theft" because tax decisions come after a few years and for work - the taxation of which should not be mandatory in Macedonia.
"On January 30, we were here on the seventh floor at the director's office and had a closed-door meeting. At that meeting, we presented all our documents and evidence, which shows that they have made major concessions. An institution cannot sleep for five years and then wake up and say: hey, you have taxes from 2020. But where is that calculation that was supposed to be submitted to us in 2021? She went on the show and said that during the first five years, these people have made decisions in their emails and their profiles at DAP and have not paid their obligations. Here is the proof, I will show you right away: this is our colleague's document. The date is 9.12.2025, look at the numbers - zero. The first sentence says: taxes, contributions and other public obligations for which this certificate is issued have been fully paid up to that date. While three days later, the colleague receives a decision to pay 4000 euros for 2020," Milanov said.
The Director of the Public Revenue Directorate, Elena Petrova, stated that all income earned abroad is subject to tax if the person has a residence in the state and those funds have not been taxed in another country. She explained that funds received as a tax refund will not be taxed, but only income earned abroad. “The salary earned in Germany by a Macedonian tax resident must be taxed in Germany, but if it has not been taxed in Germany, then the tax is paid in Macedonia. And here we do not distinguish which category of citizens we are talking about, whether students or other citizens who earn income from work,” Petrova said.
Petrova also said that student status does not exempt students from paying taxes. She emphasized that banks do not record people as students, so the selection was made based on age, where 134 people were identified. Of these, 19 have submitted an E-PDD declaration, while 10 people have already paid the tax.
The DPA informs that until 2024, the data were not systematically processed, while their analysis began that year. For 2024, tax in the amount of 171,6 million denars was determined, of which 30,4 million denars have been collected so far. For 2025, according to data from banks, 70.869 people were registered with incoming transfers in a total value of 577 million euros. So far, 9.522 notifications have been sent, while 4.459 voluntary submissions have been registered. This is not the first time that the DPA has undertaken such an action. Four months ago, it began the analysis of people who have worked abroad and have not taxed their income, returning up to five years later, and also demanding tax payments from people who worked in 2020.
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