GOVERNMENT OF THE REPUBLIC OF MACEDONIA
Directorate for Technological
Industrial Development Zones
LAW ON TECHNOLOGICAL INDUSTRIAL
DEVELOPMENT ZONES
Skopje, February 2007

I. GENERAL PROVISIONS
Subject of the Law
Article 1
This Law shall regulate the incentives for investing in
technological industrial development zones, the conditions,
the manner and procedure of establishment, the development
and operation of technological industrial development zones,
the activities performed in the technological industrial
development zones and the specific conditions for their
performance, the application of the customs regulations in
the technological industrial development zones as well as
the termination of operation of the technological industrial
development zones and of the user of the technological
industrial development zones.
This Law is a State Aid scheme pursuant to the State Aid
legislation.
Purpose of the Law
Article 2
The purpose of this Law shall be acceleration of the
economic development by attracting foreign and domestic
capital for the development of new technologies and their
application in the national economy, increasing the
competitiveness and increasing the level of employment.
Public Interest
Article 3
The construction and performance of the activities
pertaining to the establishment and operation of the
technological industrial development zones shall be of
public interest.
Definitions
Article 4
(1)
The terms used in this Law
shall have the following meaning:
1)
“Tax
payer” shall mean a person who is defined as such, pursuant
to the Law on Tax Procedure;
2)
“Tax authority” shall mean a state administrative body which
performs administrative responsibilities as defined in the
Law on the Public Revenue Office;
3)
"Domestic goods"
shall mean
goods:
- Fully obtained in the customs area of
the Republic of Macedonia pursuant to Article 22 of the
Customs Law, not incorporating goods imported from other
countries. The goods obtained from goods placed under
suspension procedure shall not be deemed to have the status
of domestic goods.
- Imported from other countries and
released into free circulation and
- Obtained or produced in the customs
area of the Republic of Macedonia, whether from the goods
referred to only in indent 2 or from the goods referred to
in indents 1 and 2 of this item;
4)
“State Aid” shall be any aid, granted by the State Aid
provider, in any form whatsoever, favouring certain
enterprises, or the production of certain goods or the
delivery of certain services;
5)
“Aid Intensity” shall be the aid amount expressed in
percentage of the eligible investment expenditures or amount
expressed in percentage of the wage costs of employees on
newly created jobs”;
6)
“State Aid provider” is the Government of the Republic of
Macedonia and the state administrative bodies;
7)
“User of the Technological Industrial Development Zone”
shall mean any domestic or foreign natural or legal person
registered for performing activities pursuant to the Company
Law and who for the purpose of using the technological
industrial development zone has signed an agreement with the
founder of the technological industrial development zone;
8)
“Small-sized enterprise” shall be enterprise with less than
50 employees and an annual turnover less than EUR 7 million
in MKD counter value or which annual balance-sheet total
does not exceed EUR 5 million in MKD counter value;
9)
“Founder
of a technological industrial development zone” shall be the
Government of the Republic of Macedonia or a domestic or a
foreign legal person. Founder of a technological industrial
development zone may also be a legal person who shall
perform the activity of a founder in accordance with the
public-private partnership contracts;
10)
“Initial
Investment” means an investment in material and immaterial
assets relating to the:
- setting–up of a new establishment;
- extension of an existing establishment;
- diversification of the output of an establishment into new
additional products and
- diversification of the output of an establishment into new
additional products and
Replacement
investment is not considered as initial investment;
11)
“Material assets” means assets relating to land, building
and plant/machinery. In case of acquisition of an
establishment, only the costs of buying assets from third
parties should be taken into consideration, provided the
transaction has taken place under market conditions;
12)
“Immaterial assets”
means assets entailed by the transfer of technology through
the acquisition of patent rights, licences, know-how or
unpatented technical knowledge;
For SMEs, the full
costs of investments in intangible assets by the transfer of
technology through the acquisition of patent rights,
licences, know-how or unpatented technical knowledge may
always be taken into consideration. For large companies,
such costs are eligible only up to a limit of 50% of the
total eligible investment expenditure for the project;
13)
“Firm in difficulty” shall
be a firm with increasing losses, diminishing
turnover,
growing stock inventories, excess capacity, declining cash
flow, mounting debt, rising interest charges and failing or
nil net asset value, and, in the case of a company where at
least some members have unlimited liability for the debt of
the company, where more than half of the capital as shown in
the company accounts has disappeared and more than one
quarter of that capital has been lost in the previous twelve
months, as well as in every other cases where the conditions
for opening of bankruptcy procedure are met, according to
the bankruptcy regulations. In any event, a firm in
difficulty is eligible only where, demonstrably, it cannot
recover through its own resources or with the funds it
obtains from its owners/shareholders or from market sources;
14)
"Regional Aid” shall be aid corresponding regional policy
goals of the Republic of Macedonia, supporting productive
initial investment or job creation, which is linked to
investments;
15)
“Job creation” means a net increase in the number of
employees directly employed in a particular establishment
compared with the average over the previous 12 months. Any
jobs lost during that 12 month period must therefore be
deducted from the apparent number of jobs created during the
same period. The amount of aid must not exceed a certain
percentage of the wage cost of the person hired, calculated
over a period of two years. The percentage is equal to the
intensity allowed by law prescribing the conditions and
procedure for granting employment aid;
16)
“Medium-sized Enterprise” shall be an enterprise which
employs less than 250 persons and which annual turnover does
not exceed EUR 40 million in MKD counter value or annual
balance sheet total does not exceed EUR 27 million in MKD
counter value, and is not owned by 25% or more in capital or
voting rights by an enterprise, or jointly by several
enterprises that are not covered by the definition for the
small and medium-sized enterprises;
17)
“Placing
goods for inspection to the customs authority” shall mean a
notification to the customs authority, in a prescribed
manner, about the arrival of the goods at the customs
authority or any other place designated and approved by the
customs authority;
18)
“Foreign
goods” shall be goods different form those referred to in
item 3 of this paragraph. Domestic goods taken out of the
customs area shall obtain the status of foreign goods;
19)
“Technological Industrial Development Zone" (hereinafter
referred to as: the Zone) shall be part of the territory of
the Republic of Macedonia as part of the customs area,
separated from the remaining part of the customs area,
separately fenced and marked area representing a functional
entity in which activities are performed under terms and
conditions prescribed by this Law and other laws and in
which the customs and tax incentives determined by this Law
and other laws apply. The technological industrial
development zone shall be established with a view to the
development of highly propulsive and modern technologies by
introducing economically profitable production and efficient
utilization of the resources by application of the highest
environmental standards. The technological industrial
development zone shall be a free zone from the aspect of the
customs and tax laws;
20)
“Wage
costs” means the total amount actually payable by the
beneficiary of the aid in respect of the employment
concerned, comprising the gross wage, before tax, and the
compulsory social security contributions;
21)
“Customs
permitted activities or use of goods” shall mean:
a) Placing goods under a customs procedure;
b) Entry of goods in a zone or a free warehouse;
c) Re-export
of goods from the customs area;
d) Destruction of goods; and
e) Renouncing of goods for the benefit of the state;
22)
“Customs
debt” shall be an obligation of a person to pay the amount
of import duties (customs debt on import) or export duties
(customs debt on export), prescribed for certain goods
according to the regulations of the Republic of Macedonia;
23)
“Customs
control" shall mean performance of the specific activities
such as: examination of goods; verifying the existence,
reliability and accuracy of the documents; examination of
accounting books and other records; examination and search
of means of transportation; examination and search of
personal baggage and other goods that persons carry with or
on themselves; enforcement of official procedures and other
similar activities with a view to observing customs
regulations, and when necessary, other regulations
applicable for goods subject to customs supervision;
24)
“Customs
supervision” shall mean general measures undertaken by the
customs authority for the purpose of ensuring application of
the customs regulations, and when necessary, of other
regulations applicable for goods subject to customs
supervision;
25)
“Customs
authority" shall be an organizational unit of the Customs
Administration laid down by law which is competent for the
application of the customs or other regulations where some
or all the prescribed formalities may be carried out;
26)
“Customs
procedures” shall be:
- Releasing of goods into free circulation;
- Transit;
- Customs warehousing;
- Inward processing;
- Processing under customs control;
- Temporary import;
- Outward processing; and
- Export;
27)
“Customs
regulations” shall be the Customs Law and bylaws adopted on
the basis of this law.
(2)
For the purposes of this
Law, the use of singular shall also include plural, while
plural may also refer to singular, except when with the
words “only” or “except” plural or singular is excluded.
Article 4-a
(1) The users of the zones
shall be granted State Aid in the form of regional aid,
pursuant to the conditions laid down by this Law. Regional
aid may be granted for initial productive investment in
capital as well as in immaterial assets (patents, licenses,
know-how or unpatented technical knowledge).
(2)
Regional aid, within the
terms of this Law, shall not be granted to an enterprise in
difficulty.
(3)
The contribution of the aid
recipient should be at least 25% of the eligible investment
expenditures; however, this contribution must not be a
product of State Aid.
(4) The maximum intensity of
the regional aid shall amount up to 50% of the eligible
investment expenditures or of the salary expenditures for
the newly created jobs in the period of two years.
(5)
The maximum intensity of the
regional aid shall amount up to 70% for small-sized
enterprises and up to 60% for medium-sized enterprises of
the eligible investment expenditures or of the salary
expenditures for the newly created jobs in the period of two
years.
(6)
The enterprises in the
technological industrial development zones that are State
Aid beneficiaries cannot be granted any other type of
regional aid.
(7)
The Agency for Foreign Investment of the Republic of
Macedonia, on behalf of the Government of the Republic of
Macedonia as a State Aid provider, concludes a contract,
which specifies the State Aid granted to the User in line
with this Law.
(8)
Pursuant to this Law, every
year until 28 February the State Aid providers shall submit
information regarding the state aid granted during the
previous year to the Directorate for Technological
Industrial Development Zones.
(9)
The Directorate for
Technological Industrial Development Zones shall keep
records on the State aid granted and on behalf of the State
Aid provider; it shall submit an annual report to the
Commission for Protection of Competition once a year, not
later than 31 March of the current year for the previous
year.


II. INCENTIVES FOR INVESTING IN THE TECHNOLOGICAL
INDUSTRIAL DEVELOPMENT ZONE
Tax Exemptions and
Relieves and Procedures
Article 5
(1) The tax payer, user of the zone shall be eligible for
exemptions and relieves from payment of:
1) Profit Tax for the period
of 10 (ten) years, as of the date of the business activity
commencement in the Zone, under conditions stipulated by
this Law; and
2)
Personal
Income Tax on the basis of employees’ salaries in the amount
of 50% for the period of 5 (five) years, as of the date of
the business activity commencement in the Zone, under terms
and conditions stipulated by this Law.
(2)
The trade in goods and
services in the technological industrial development zones,
except the trade intended to the end use, shall not be
subject to Value Added Tax.
(3) The imports of goods in the
technological industrial development zones shall be exempted
from Value Added Tax, provided that the goods are not placed
in free circulation, i.e. are not intended to the end use.
Customs Exemptions and
Relieves
Article 6
(1)
The user of the Zone shall
be eligible for customs exemptions and relieves pursuant to
the provisions of the Customs Law, unless otherwise
stipulated by this Law.
(2) The user of the zone carrying out
production activities and Information Technology related
activities (software development, hardware assembly, digital
recording, computer chips, etc.), scientific research
activities and production based on new technologies with
high environmental standards shall be exempt from the
obligation of submitting a guarantee as a security
instrument for the customs debt incurring or that may incur
after the determination of the customs allowed procedure or
use of the goods.
(3)
The exemptions or relieves
referred to in paragraph (1) of this Article shall not apply
to alcohol and alcoholic beverages, as well as to tobacco
and tobacco products.
(4)
The user of the Zone may
use the incentive for import of equipment pursuant to
Article 42 of this Law.
Aid for Training and Improvement
Article 6-a
(1)
The user of the Zone shall
be eligible for aid for training which may be anticipated
for eligible costs for education in the form of special or
general professional improvement of workers.
1) Special improvement from paragraph (1) of this Article is
anticipated for the acquisition of theoretical and practical
knowledge usable at the present or future work
post at the enterprise that is the beneficiary of aid.
2) General improvement from paragraph (1) of this Article is
anticipated for the acquisition of general knowledge usable
at the present or future work post at the enterprise, which
is the beneficiary of aid, but also at other enterprises or
in order activities and which significantly improves
employment prospects of the worker.
(2) The aid regulated by this
Article may be granted in an amount up to 50% of the
eligible costs in the event of general improvement and up to
25 % of the eligible costs in the event of special
improvement.
(3) The amount of aid from
paragraph (2) of this Article may be increased:
- by 10% of the eligible costs for the purpose of special
improvement and by 20% of the eligible costs for the purpose
of general improvement in small and medium-sized
enterprises;
- by 10% of the eligible costs in the territory of Republic
of Macedonia;
- by 10% of the eligible costs in the professional
improvement is to be undertaken by persons who have
difficulties in finding employment.
(4) The amounts of aid from
paragraph (3) of this Article may be cumulated.
(5)
The eligible
costs for the purpose of improvement by paragraph (1) of
this Article are:
- the costs of the instructor;
- travel expenses of the instructor and persons undergoing
professional improvement;
- other recurring costs;
- the costs connected to the write-off of machines and
equipment in accordance with the scope of their use for the
purpose of professional improvement; and
- the costs of consulting regarding the professional
improvement project
- the costs of participants in the professional improvement
project up to the amount of all eligible costs from the
paragraph (5) of this Article.
Article 7
The user of the zone shall realize the exemptions and relieves laid down
in Article 5 and 6 of this Law for
performing:
1)
Production activities;
2)
Activities related to
information technology (software development, hardware
assembly, digital recording, computer chips, etc.),
scientific research activities and production based on new
technologies with high environmental standards and
3)
Services directly related
to the import of goods which enter the Zone, provided that
the goods are not intended for end use.
Other Incentives
Article 8
(1) The user of the zone carrying out any of the activities laid
down in Article 7 of this Law, shall also be eligible for
the following incentives:
1)
By way of derogation from
the provisions of the Law on Construction Land, the users of
the Zone is exempted from paying a fee for regulation of the
construction land;
2)
The fee for regulation of the construction
land, of which the users of the Zone are exempted, shall be
compensated by the Government of the Republic of Macedonia
for the benefit of the local self-government units;
3) By
way of derogation from the provisions of the Law on
Protection and Rescue, the user of the Zone shall be
exempted from the obligation to build a shelter during
construction of facilities within the Zone, as well as from
paying a contribution fee for the construction, maintenance
and equipping of the shelter;
4)
The Government of the Republic of Macedonian may participate
in the expenditures for construction of facilities by the
user of the Zone in the amount of EUR 500,000 in MKD counter
value, under the following criteria:
- EUR 100,000 in MKD counter value – for the investments in
the amount of EUR 1 to 2 million in MKD counter value, or 20
new employments;
- EUR 200,000 in MKD counter value – for the investments in
the amount of EUR 2 to 5 million in MKD counter value, or 40
new employments;
- EUR 300,000 in MKD counter value – for the investments in
the amount of EUR 5 to 10 million in MKD counter value, or
60 new employments;
- EUR 400,000 in MKD counter value – for the investments in
the amount of EUR 10 to 15 million in MKD counter value, or
80 new employments, and
- EUR 500,000 in MKD counter value – for the investments in
the amount of more than EUR 15 million in MKD counter value,
or 100 new employments.
The Government of
the Republic of Macedonia shall decide on the fulfilment of
the conditions referred to in paragraph (1) item 4 of this
Article, upon a proposal from the Directorate for
Technological Industrial Development Zones, no later than 30
days from the date of submitting the proposal.
(2) By way of derogation from the provisions of the Law on
Construction Land, the founder of the Zone is exempted from
paying a fee for regulation of the construction land. The
fee for regulation of the construction land, for which the
founder is exempted, shall be compensated by the Government
of the Republic of Macedonia for the units of local
self-government.
(3)
The land for founding of
the Zone shall be leased to the founder of the Zone for a
period of up to 99 years;
(4)
The land in the zone shall
be leased by the founder of the zone to the users for a
period of up to 99 years;(5)
The lease period for the
land and the amount of rent for the leased land for the
founders of the Zone as well as for the users of the Zone in
cases when the Government of the Republic of Macedonia is
the founder, shall be determined by the Government of the
Republic of Macedonia for each individual case.
(6)
The user of the Zone shall
be obliged to start construction on the land granted for use
within nine (9) months from the signing of the lease
contract, and to finish construction and start production
within thirty (30) months at the latest.
(7)
The lease contract for the
land may be unilaterally terminated if the lessee of the
land does not start construction on the production facility
within nine months from the date of signing the lease
contract and if production does not start within 30 months.
Terms, Conditions and
Procedures for Exercising Tax Exemptions and Relieves
Article 9
(1) The user of the
Zone shall exercise tax exemptions and
relieves, if:
1)
Performs a new activity, but does not
transfer the activity from another area of the Republic of
Macedonia into the Zone;
2)
Does not have unsettled levied tax or
customs obligations, and
3)
Is not under a bankruptcy
procedure.
(2) For the purpose of exercising tax exemptions and relieves
referred to in Article 5 paragraph (1) items 1 and 2 of this
Law, the user of the Zone shall submit a tax return request
to the responsible tax authority through the Directorate for
Technological Industrial Development Zones until 31 March of
the following year.
(3)
Pursuant to paragraph (2)
of this Article, the user of the Zone shall submit the
following document supporting the tax return request:
1) Contract for performing activity with the founder of the zone;
2)
The decision referred to in Article 29 paragraph (4), or the
decision referred to in Article 33 paragraph (3) of this
Law;
3)
The annual
account and tax balance sheet for the previous year, in
addition to the standard form (SRA -Structure of Revenues by
Activities);
4) Proof from the Central Register on its current state of solvency, not
older than 6 months;
5)
Certificate issued by a competent authority that the user of
the Zone has no levied and unsettled tax and customs
obligations;
6)
Certificate
issued by a competent court and the Central Register that
the user of the Zone is not under a bankruptcy or
liquidation procedure;
(4)
On the basis of the
decision of compatibility regarding the granted State Aid
adopted by the Commission for Protection of Competition,
pursuant to this Law the tax authority delivers decision on
tax relief.
(5) The
proofs referred to in paragraph (3) items 1, 2 and 4 of this
Article shall be submitted within 15 days after receiving
the decision to commence operation from the Directorate for
Technological Industrial Development Zones.
(6)
The proofs referred to in
paragraph (3) items 3, 5 and 6 of this Article shall be
submitted each year of the operation in the Zone, not later
than 31 March of the current year.
(7)
If the terms and conditions
of this Article have been met, the tax authority shall
implement the decision of the Commission for Protection of
Competition and shall issue to the user a decision on an
applicable tax exemption / relief within 30 days from the
day the request was submitted. It shall also submit the same
to the Directorate for Technological Industrial Development
Zones within eight days of its adoption.


III. TERMS, CONDITIONS AND MANNER OF ESTABLISHING A TECHNOLOGICAL
INDUSTRIAL DEVELOPMENT ZONE
General
Terms and Conditions of
Establishing a Technological Industrial Development Zone
Article 10
(1) The Zone shall be established if:
1) The spatial, energy, technical and other conditions prescribed for
performing activities in the Zone are provided;
2)
Manufacturing and
technological processes, production and storage of goods,
i.e. providing services that are harmful to the environment
and to the nature are not performed and
3)
The founder of the Zone
provides the required funds for establishing the Zone.
(2)
The terms and conditions
for establishing the Zone referred to in paragraph (1) item
1 of this Article up to the borders of the Zone shall be
provided by the Government of the Republic of Macedonia.
(3)
The founder of the Zone
shall provide the funds for establishing and commencing
operation of the Zone, as well as appropriate spatial,
infrastructural, environmental, energy, technical and other
conditions for performing activities in the Zone, and shall
adopt the act for establishment of the Zone.
(4) The founder of the Zone, except when the founder is the Government of the
Republic of Macedonia, shall register a trade company
performing economic, technical, administrative and other
activities related to the performing of activities in the
Zone.
Spatial Conditions for
Establishing a Technological Industrial Development Zone
Article 11
(1)
The Zone shall be
established on an area designated by a spatial or urban
plan/urban project of land owned by the Republic of
Macedonia as a site of public interest. The Zone may be
established inside or outside of an urban area.
(2)
The Zone may consist of
several separate parts of the territory of the Republic of
Macedonia, each of which constitute an economic and
functional entity and each shall be fenced and marked.


IV. DIRECTORATE FOR TECHNOLOGICAL INDUSTRIAL DEVELOPMENT
ZONES
Competences of the
Directorate for Technological Industrial Development Zones
Article 12
(1) The activities related to the establishing, development
and monitoring of the Zones shall be carried out by the
Directorate for Technological Industrial Development Zones
(hereinafter referred to as: the Directorate).
(2) The Directorate shall perform the following activities:
1)
Planning and development of the
Zones and providing
conditions for utilisation of the area;
2)
Issue approval for establishment of the Zones;
3) Promotion and advertising of the
Zones and public relations;
4) Attract founders and users of the
Zone;
5) Keep records of the activities of the area of the
Zone;
6) Adopt decisions for commencement of operation by the user of the
Zone;
7) Adopt decisions for termination of the decision for operation;
8)
Adopt a schedule of fees
for services provided by the founder and a schedule of fees
for services provided by the user, on which the Government
of the Republic of Macedonia shall give its consent. The
amounts of the fees shall be determined in accordance with
the amount of the incurred expenses.
9) Establish cooperation with the state administrative bodies, public
enterprises and trade companies related to the
Zone and
thereby ensure:
- Consents, approvals, permits, i.e. certificates determined by special legal
requirements for the establishing, commencement of operation
and operation of the Zone;
- Supervision over the functioning of the infrastructure in the Zone;
- Protection of public safety and safety of the persons and property in the
area of the Zone and
-
Protection from illicit trade.
10) Approve the Act referred to in Article 34 of this Law;
11)
Monitor the operation of
the Zone and when necessary, propose measures to the
Government of the Republic of Macedonia;
12) Keep records of all the leasing and subleasing contracts between the
founder and the users, provided by the founder of the Zone;
13)
Perform all activities, other than those
that require that the founder and/or the user has a prior
permit, consent or approval by a competent authority
pursuant to law and
14)
Keep records on the
State Aid granted, and on behalf of the State Aid provider(s),
submits an annual report to the Commission for Protection of
Competition once a year, not later than 31 March in the
current year for the previous year;
15)
Informs the tax authority
of the decision of the Commission for the Protection of
Competition on the compatibility and the amount of the
granted state aid in the form of tax relief, as well as on
the report confirming that investments and newly created
jobs are sustained upon expiry of each year within a period
of ten (10) or five (5) consecutive years, as provided in
Article 5, Par. 1) and 2) of this Law, no later than on 31
March of the current year for the previous year
16)
Performs all other
activities related to the functioning of the Zone
(3) The activities related to the establishing, development and monitoring
of the Zones shall be carried out by the Directorate for
Technological Industrial Development Zones (hereinafter
referred to as: the Directorate).
(4) In case when the Government of the Republic of Macedonia is the founder
of the Zone, the Directorate shall perform the activities
within the competences of the founder of the Zone, on behalf
of the founder, and shall also:
- conclude contracts with the users for the lease of the
land and the facilities in the Zone, for which the
Government of the Republic of Macedonia gives a prior
consent;
- conclude contracts with the users of the Zone for
performing activities;
- provide the necessary documentation for construction of
infrastructural and other facilities, necessary for the
operation of the Zone, pursuant to the law;
- perform physical planning of the construction land and
construct infrastructural and other facilities next to and
in the Zone;
- manage the land and facilities next to and in the Zone,
that are owned by the Republic of Macedonia, and
- adopt rules and schedule of fees of the founder for
performed services to the users in the Zone, pursuant to
Article 34 paragraph 1 of this Law, to which the Government
of the Republic of Macedonia shall give consent.
Article 13
(1) For the purpose of realising the activities within its
competence, the Directorate shall adopt an annual programme
with financial plan, for which the Government of the
Republic of Macedonia shall give its consent.
(2)
The Directorate shall
submit the annual programme with financial plan referred to
in paragraph (1) of this Article to the Government of the
Republic of Macedonia by 31 December of the current year at
the latest for the following year.
(3)
The Directorate shall
prepare a report on the operation of the Zone in the
previous year by the end of May of the current year and
shall submit it to the Government of the Republic of
Macedonia for adoption.
Director of the
Directorate
Article 14
(1)
The Directorate shall be
managed by a Director who shall be appointed and dismissed
by the Government of the Republic of Macedonia.
(2) The Director has a Deputy, who shall be appointed and dismissed by the
Government of the Republic of Macedonia.
(3) The Deputy deputises the Director, when he/she is absent or prevented
from carrying out his/her duty, with all authority and
responsibility in management.
(4)
A person meeting the following conditions may be appointed
as a Director and Deputy Director:
-
To have at least university
degree,
-
To have at least five-year
working experience,
-
To have at least three-year
working experience at a managerial post,
-
To be proficient in English
and
-
To have experience in
cooperation with international organisations and
institutions.
(5) The Director and Deputy Director shall be appointed for a four year
term.
Article
15
The Director of the Directorate shall
perform the following:
- Represent the Directorate;
- Organise the work and manage the administration of the
Directorate;
- Implements the decisions of the Managing Board;
- Ensure compliance with law regarding the competences laid
down in Article 12 of this Law;
-
Coordinate the business activities of the Directorate;
- Prepare the annual programme and the financial plan of the
Directorate;
- Prepare report on the operation of the Zone in the
previous year;
-
Propose to the Managing Board and implement the general acts
of the organisation and systematisation of the Directorate;
-
Adopt single acts for the
employees in the field of labour relations and
-
Decide on other issues regulated by this Law and the Statute
of the Directorate.
Article 16
(1) Each six months, the Director shall be bound to submit a
report on the work of the Directorate to the Government of
the Republic of Macedonia.
(2) In the report referred to in paragraph (1) of this Article,
the Director shall be bound to provide data on the type and
scope of operations while performing the duties of the
Directorate.
(2) When the report of the work of the Directorate shall establish
deficiencies and/or loss in the financial operations of the
Directorate, the Director shall be bound to eliminate them
in the following six months.
Article
17
The Director or the Deputy Director of
the Directorate shall be dismissed before the expiry of the
term of office in the following cases:
-
Upon his/her request;
-
If s/he fails to work and
act according to the Law, Statute and the Acts of the
Directorate or unjustifiably fails to implement the
decisions of the Managing Board or acts contrary to them;
-
If by negligence or
misconduct, the Director causes disturbances in performing
the activities of the Directorate and causes damage;
-
If s/he neglects or fails
to perform the duties thereby causing disturbances in
performing the activities of the Directorate of public
interest;
-
If s/he fails to submit a
report in accordance with Article 16 paragraph (1) of this
Law;
-
If after the expiry of the
period laid down in Article 16 paragraph (3) of this Law,
s/he fails to eliminate the deficiencies or during that
period there is a reoccurrence of deficiencies and/or loss
in the financial operations.
Article
18
For the purpose of realization of its
activities, the Directorate may use services of specialized
legal and natural persons from the country and abroad
pursuant to the Law.
Managing Board
Article 19
(1)
The Directorate shall be
managed by the Managing Board, consisting of 7 (seven)
members, whereby the following propose one member each: the
Minister responsible for economy, the Minister responsible
for finance, the Minister responsible for labour and social
policy, the Minister responsible for transport and
communications, the Minister responsible for environment and
physical planning, the Minister responsible for foreign
affairs - from the rank of managing civil servants at the
level of state counsellor at least, as well as the Director
of the Agency for Foreign Investments of the Republic of
Macedonia.
(2) The members of the Managing Board shall be appointed by the
Government of the Republic of Macedonia.
(3)
The Managing Board shall be
chaired by the President,
(4)
The members of the Managing
Board shall elect a President of the Managing Board, on its
first session.
(5)
The President and the
members of the Managing Board shall be appointed for a
period of four years.
Article
20
(1)
The Managing Board of the
Directorate shall have the following responsibilities:
-
Adopt the Statute of the
Directorate;
-
Adopt annual programmes and
financial plans;
-
Inform the Government of
the Republic of Macedonia on existing administrative and
legal obstacles for investments and propose measures for
their elimination;
-
Assist the Director of the
Directorate by providing opinions and proposals for
implementation of the work programme;
-
Adopt the general acts for the organisation and the
systematisation of the Directorate;
-
Adopt the regulations and
other acts of the Directorate pursuant to the competences
prescribed by this Law;
-
Review and approve the
activity reports of the Directorate and
-
Perform other activities pursuant to this Law and the
Statute of the Directorate.
Statute of the
Directorate
Article 21
(1)
The Statute of the
Directorate shall regulate the operation and the
organisation of the Directorate; the competences of the
Managing Board and of the Director of the Directorate, the
relations between the Director and the Managing Board; as
well as other issues of significance for the operation of
the Directorate.
(2) The Statute of the Directorate shall be adopted by the Managing Board of
the Directorate.
(3) The Government of the Republic of Macedonia shall approve the Statute of
the Directorate.
Funds for Operation of
the Directorate
Article 22
The funds for operation of the
Directorate shall be provided from the Budget of the
Republic of Macedonia and from own revenue obtained from
fees for performed services pursuant to Articles 12 and 34
of this Law.


V. PROCEDURE FOR ESTABLISHING A TECHNOLOGICAL INDUSTRIAL
DEVELOPMENT ZONE
Founder of
Technological Industrial Development Zone
Article 23
(1)
A Zone may be
established by one or more domestic or foreign legal persons
(hereinafter referred to as: the Founder of Zone).
(2) A Zone may also be established by the Government of the
Republic of Macedonia.
(3)
The Founders referred to in
paragraphs (1) and (2) of this Article shall adopt an Act
for Establishment.
(4)
The Directorate shall carry
out activities related to the establishment, management and
development of the Zones on behalf of the Government of the
Republic of Macedonia.
(5)
When the Zone is
established by several founders, they shall sign a mutual
agreement for the establishment of the Zone.
(6) The founder of the Zone, except when the founder is the
Government of the Republic of Macedonia may simultaneously
be the user of the Zone.
(7)
The founder of the Zone
referred to in paragraphs (1) and (5) of this Article should
have to provide:
1)
a financial written
statement which shall be used to determine that the founder
has the required funds on a bank account, as well as report
from an authorised audit firm, and
2)
a proof of previous work
experience in the trade sector or in a Zone.
Act/Contract for
Establishment of Technological Industrial Development Zone
Article 24
The act/contract for
Establishment of a Zone referred to in Article 23 paragraphs
(3) and (5) of this Law shall contain:
1)
The name of the Founder/s
of the Zone;
2) The name of the Zone;
3) The area of the Zone;
4) Activities performed in the Zone and
5) Period for which the zone is to be established.
Request for
Establishment of Technological Industrial Development Zone
Article 25
(1)
In order to establish a
Zone, except in cases when the founder is the Government of
the Republic of Macedonia, the Founder shall submit a
written request to the Directorate.
(2)
The request referred to in
paragraph (1) of this Article should contain data about:
1)
the name, registered
office, i.e. the address of the requesting party;
2)
Activities performed in the
Zone;
3)
Period for which the Zone
is to be established;
4)
Conditions for construction
of the Zone with an excerpt copy from the spatial or urban
plan, issued by the competent authority of the state
administration;
5)
Organisation and
operational methods of the Zone;
6)
Technical, technological
and other conditions for operating in the Zone and
7)
Manner of providing working
conditions for the Directorate, the customs and the tax
authority in the Zone.
(3)
In addition to the request,
the Founder of the Zone shall, besides the evidence referred
to in Article 23 paragraph (7) of this Law, submit the
following:
1)
Act, i.e. an Agreement for
Establishment of the Zone;
2)
Feasibility study or
business plan and
3)
Consent from the state
administrative body responsible for environment and physical
planning that the conditions envisaged in the regulations
from the area of the environment are fulfilled.
(4)
The form of the request
referred to in paragraph (2) of this Article shall be
prescribed by the Directorate.
Consent for Establishment
of Technological Industrial Development Zone
Article 26
(1)
The Directorate shall issue
an approval for establishment of a Zone on the basis of the
data contained in the request and the evidence referred to
in Article 25 paragraphs (2) and (3) of this Law
(hereinafter referred to as: approval).
(2)
The approval of paragraph
(1) of this Article shall be issued only if the conditions
prescribed with this and other law for establishment of a
Zone have been met.
(3)
The Directorate shall
submit the approval, together with the request and the
evidence referred to in Article 25 paragraphs (2) and (3) of
this Law to the Government of the Republic of Macedonia.
(4)
On the basis of the
approval by the Directorate, the Government of Republic of
Macedonia shall give the consent for establishment of a Zone
provided that the conditions stipulated by this or other Law
have been met and provided that there is a general economic
interest for the establishment of a Zone.
(5)
The consent given to the
Founder upon the proposal from the Directorate, may be
revoked at any time provided that:
1)
An effective court decision
that bans the Founder to further operate within the Zone has
been pronounced;
2)
The Founder of the Zone
submitted incorrect information or documents in his/her
request;
3) The construction work in the Zone was not started within six months
from the day when the final construction approval was
issued;
4)
The Founder of the Zone did
not ensure commencement of operations in the Zone;
5)
The Founder failed to
submit a report referred to in Article 32 of this Law, and
6) The Founder acts contrary to the provisions of this Law.
(6)
By the revocation of the
consent referred to in paragraph (4) of this Article the
validity of the approval referred to in paragraph (1) of
this Article shall terminate.
(7)
An appeal shall not be
allowed against the decision for revocation of the consent
referred to in paragraph 5 of this Article, while an
administrative dispute may be initiated.
Changes of the
Technological Industrial Development Zone
Article 27
(1) Any
change of the Zone shall be carried out in the manner and
under the procedure for establishment of a Zone.
(2)
Change as referred to in
paragraph (1) of this Article shall have the following
meaning:
1)
Territorial change of the
already approved Zone;
2)
Change of the location of
the Zone;
3)
Any change on the part of
the Founder (admission of a new founder, change in the
capital ownership structure, takeover of the Zone by another
founder, status change and buy-up) and
4)
Change of the duration
period for which the Zone was established.(3) Regarding
the change within the meaning referred to in paragraph (1)
of this Article, the Founder shall be bound to initiate the
procedure within a period of 30 days from the moment the
change occurred.
Separation and
Arranging the Area of the Technological Industrial
Development Zone
Article 28
(1)
The Founder of the Zone
shall be obliged to fence, arrange and mark the area of the
Zone.
(2)
The Founder of the Zone
shall be obliged to provide facilities required for the
operation of the customs authority, the Directorate and the
performer of the railway transport operations free of
charge.
(3) The Zone should be arranged in a manner that would make
possible entry and exit of persons, means of transportation
and goods to and from the Zone only through specially
determined entrances, i.e. exits which are subject to
customs supervision.
(4)
The fence, the entrances
and the exits of the Zone should be properly arranged,
secured and illuminated.
(5)
The more precise criteria
on the manner of arranging of the Zone referred to in this
Article shall be prescribed by the Minister in charge of the
state administration body responsible for financial affairs.
Procedure for
Fulfilling the Conditions for Conducting Customs Supervision
Article 29
(1)
For construction of a
facility in the Zone, prior approval by the customs
authority is necessary if the facility in question is
related to the fulfilment of the conditions for enforcing
customs supervision.
(2)
In order to determine
whether the customs supervision requirements within the Zone
area are fulfilled, the customs authority shall carry out an
inspection of the facilities and premises in the Zone in
presence of the Founder, within 30 days following the
receipt of the request.
(3)
The customs authority shall
prepare minutes, within eight days from the conducted
inspection referred to in paragraph (2), with findings on
the fulfilment of the customs supervision requirements. If
the customs authority concludes any shortcomings during the
inspection, it shall determine a rectification period in the
report.
(4)
The customs authority shall
make a decision on the fulfilment of the conditions for
conducting customs supervision pursuant to the Customs Law.
(5)
An appeal against the
decision of paragraph 4 of this Article may be filed to the
Minister for Finance, upon which a decision shall be made
within 30 days.
Amendments to the Decision
Article 30
(1)
The Decision of the Customs
Administration shall be amended when the Customs
Administration ex officio or at the request of the Founder
concludes that the conditions for conducting customs
supervision and control have been changed.
(2)
In the case referred to in
paragraph (1) of this Article, the Customs Administration
shall make a decision referring to the changes of the
obligations regarding the conducting of customs supervision
and control and time limit within which the Founder is
obligated to submit the evidence for fulfilment of the
changed conditions.
(3)
In addition to the request
for amending the decision, the Founder of the Zone shall
submit information regarding the activities conducted in the
Zone up to present.Commencement of Operations in a Technological
Industrial Development Zone
Article 31
(1)
The Zone shall commence its operations after the Directorate
adopts a decision on operation of the Zone, not later than
twelve months from the day of adoption of the decision.
(2) The Directorate shall adopt the decision for commencement of operations
of the Zone, after the obtained consent, approvals, permits
prescribed by this and other laws, including the previously
obtained approval on the manner and form of keeping records
from the Central Administration of the Customs
Administration pursuant to Article 41 of this Law.
(3) If the Zone does not commence its operations in the period referred to
in paragraph (1) of this Article, the Directorate shall
adopt an act to revoke the decision for commencement of
operations of the Zone.
Operating Report of
the Technological Industrial Development Zone
Article 32
(1)
The Founder of the Zone
shall be bound to submit to the Directorate a report on the
operation of the Zone for the previous year until 15 April
at latest in the current year (hereinafter referred to as:
annual report).
(2)
The annual report shall
contain data especially pertaining to:
1)
The scope of production,
i.e. services rendered in the Zone, both in quantity and
value;
2)
The performed foreign trade
exchange, both in value and quantity per: country, products,
country-product, operations, economic purpose, processing
level and sectors and sections according to the standard
international commercial classification and
3)
The number of employments
for the reporting period, per qualification structure.
(3)
The data in
the annual report shall be provided both in total and for
each of the users of the Zone.
(4)
The form and content of the
report shall be prescribed by the Directorate.
User of Technological
Industrial Development Zone
Article 33
(1) The User of the Zone shall perform the activities on
the basis of the contract concluded with the Founder of the
Zone.
(2) When concluding a contract between the User and the Founder of
the Zone, the Users who meet the following criteria shall be
given advantage:
- Increase of employment;
-
Certificate for production with high
environmental standards;
-
Production based on new technologies and
-
High level of energy efficiency.
(3)
The User of the Zone shall
commence its operation after the Directorate adopts a work
decision.
(4)
The Directorate shall issue
the work decision referred to in paragraph (3) of this
Article, after previously obtained approval for records from
the Central Administration of the Customs Administration
pursuant to Article 41 of this Law and the concluded
contract between the Founder and the User of the Zone.
(5)
The User of the Zone shall
be bound to enable the customs or other competent authority
customs or other type of supervision.
(6)
The Directorate shall revoke the work decision referred to
in paragraph (3) of this Article in the following cases:
1)
If the User does not
operate in accordance with this Law;
2)
If an effective court decision was adopted
that bans the User to perform activities;
3)
If it is ascertained that
the User has submitted incorrect information or documents in
his/her request and
4)
If the User of the Zone
does not commence operations within the Zone pursuant to the
provisions of this Law.
(7)
The Directorate shall ex
officio communicate the decision for revoking the work
decision to the Customs Administration of the Republic of
Macedonia and the competent tax authority.
(8)
The unsatisfied party may
initiate an administrative dispute against the decision for
revoking the work decision.
Terms and Conditions for
Utilization of Technological Industrial Development Zone
Article 34
(1)
The Founder of the Zone
shall adopt rules (hereinafter referred to as: Founder’s
rules) on the conditions under which the Zone area can be
used for performing activities, the activities which are to
be performed in the Zone, shall regulate the internal order
and shall prescribe certain measures for protection of the
environment and nature and shall adopt a schedule of fees
for services provided to the users in the Zone.
(2)
The Founder’s rules shall
not be in prejudice with the laws and other regulations of
the Republic of Macedonia, nor with the international
agreements ratified by the Republic of Macedonia.
(3)
The Founder of
the Zone shall be bound to provide equal conditions for
performing activities in the Zone to all its Users.
(4)
The Founder’s rules and the
schedule of fees referred to in paragraph 1 of this Article
shall be published in the Official Gazette of Republic of
Macedonia. If the Government of the Republic of Macedonia is
not the Founder of the Zone, the rules and the schedule of
fees referred to in paragraph (1) of this Article are
subject to approval by the Directorate.


VI. ACTIVITIES THAT MAY BE CARRIED OUT IN A TECHNOLOGICAL
INDUSTRIAL DEVELOPMENT ZONE AND SPECIAL TERMS AND
CONDITIONS FOR THEIR CONDUCT
Activities performed in a
Technological Industrial Zone
Article 35
(1)
Production and service
activities, scientific and research activities, warehousing,
banking and other financial matters, insurance matters and
reinsurance of property and persons and other matters
related exclusively to the operation of the Zones shall be
conducted in the Zone.
(2)
The activities in the Zone
are conducted under the following conditions:
1)
The business undertaking shall be in
accordance with the submitted feasibility study or the
business plan referred to in Article 25 paragraph (3) item
2) of this Law;
2)
The origin and the quality of the raw materials, the
semi-products and the ready-made products may be determined
and controlled;
3)
The work shall not endanger
the public safety, the living environment and the human
health in the Zone and
4)
The User of the Zone shall insure the main
assets and the employees from the risks that arise from the
work.
(3) An activity related to the following must not be conducted in
the Zone:
1)
Trade of decayed, spoiled
goods with an expired date or infected goods, waste
materials that pollute the living environment or that are
not for human and animal consumption;
2)
Radio-active materials,
except those that are needed for the industrial, medicinal,
scientific and research purposes approved by the competent
authorities of the Republic of Macedonia;
3)
Drugs, chemical and organic
materials, chemical and biochemical derivatives with the
exception of those that are used in industrial, processing,
medicinal and pharmaceutical purposes, in accordance with
certificates issued by the Ministry of Health;
4)
Weapons, ammunition and
explosives, with the exception of commercial explosive;
5)
Production and services
that originate from countries or companies that are subject
to embargos and blockades instructed by national and
international bodies and authorities;
6)
Production and
services that endanger the public moral, public safety and
defence and
7)
Production and services
that are not in accordance with the laws of the Republic of
Macedonia and international agreements ratified with the
Republic of Macedonia relating to the protection of
intellectual and industrial property.
Article 36
(1)
The User may perform
warehousing of goods for his/her needs in the Zone.
(2)
If the warehouses of the
users in the Zone are not used to their full capacity,
domestic goods that are not intended for export may in
agreement with the Customs Administration be warehoused in
the Zone, but separately from the goods of the users of the
Zone.
(3)
The Customs Administration
shall not allow the warehousing of goods referred to in
paragraph (2) of this Article if this does not allow the
carrying out of control over the operations conducted in the
Zone.
(4)
Domestic goods
that are in the area of the Zone on the basis of the
agreement referred to in paragraph (2) of this Article are
recorded in accordance with the provisions of Article 41 of
this Law.
(5)
The tax relief and
facilitations prescribed under this Law shall not apply to
the goods referred to in paragraph (2) of this Article.
Quality Standards, Regulations, Norms and Price
Article 37
(1) The quality standards, technical regulations and norms shall
not apply for goods that are entered in the Zone for the
purpose of warehousing or processing and that are not
released in free circulation in the Zone, with the exception
of those that are determined with environment and nature
protection, public safety and human health regulations.
(2)
During the
process of production of goods to be exported from the Zone,
the user may use the quality standards, technical
regulations and norms in force in the country for which the
goods are designated instead of using Macedonian ones.
(3)
Laws and other regulations
relating to the prices in the Republic of Macedonia shall
not apply to the prices of the goods and traffic services in
the Zone.
Application of Laws,
Agreement to overcome Differences and Labour Relations
Article 38
(1)
Disputes
between the users of the Zone, the users and the Founder of
the Zone and between the Founder of the Zone and the state
authorities shall be settled in accordance with the laws of
the Republic of Macedonia.
(2)
The labour relations
between the employers and the employees in the Zone shall be
regulated in accordance with the Law on Labour Relations and
the Collective Agreement.


VII. APPLICATION OF CUSTOMS REGULATIONS
Article 39
The provisions of the Customs Law relating to free zones and
free warehouses shall apply accordingly and shall apply for
the technological industrial development zones.
Movement in the
Technological Industrial Development Zone
Article 40
(1)
Entry and
exit of natural persons and means of transportation within
the area of the Zone, as well as the entry and exit of goods
from the Zone shall be carried out in accordance with
customs regulations and shall be subject to customs
supervision on behalf of the customs authority.
(2)
The customs authority may
carry out customs control on persons, goods and means of
transportation that enter, exit or remain in the Zone or the
free warehouse.
Article 41
(1)
The provisions of the
Customs Law shall apply accordingly for the movement and
treatment of goods that are imported, i.e. entered in the
Zone or exported, i.e. exited from the Zone, after the
customs permitted activities or use has been assigned for
the goods entered or exited in and from the customs area of
the Republic of Macedonia.
(2) If goods are temporarily exited from the Zone in
the territory of the Republic of Macedonia for the purpose
of processing or research, testing, advertising and other
temporary use, it is conducted in the manner and under the
conditions that are in accordance with the customs
regulations.
(3)
The Founder,
i.e. the User of the Zone shall be obliged to keep records
of the goods in a form approved by the Central
Administration of the Customs Administration as a customs
supervision measure.
In order to allow carrying out
of customs supervision, the Founder, i.e. the User of the
Zone is obliged to submit to the customs authority a note of
the records for the goods for each individual entry or exit
of the goods in or from the Zone.
(4) The Ministry of Finance
shall adopt closer regulations for the binding information
that needs to be included in the note of the records and
shall prescribe the form of the note of the record.
The Founder, i.e. the User of
the Zone may use other forms as well if they contain the
necessary particulars.
Customs goods
used as equipment in a technological industrial development
zone
Article 42
(1)
The equipment stipulated under Headings 84, 85, 86, 87, 88,
89 and 90 of the Customs Tariffs and the spare parts
thereof, which represents a foreign goods and which, as a
part of the investments of the User of the Zone is intended
for activity performance in the Zone, shall not be subject
to payment of import fees, provided for in the Law on
Customs Tariffs.
(2)
The
User of the Zone shall enter the equipment referred to in
paragraph (1) of this Article in his/her business registers
as equipment in accordance with international bookkeeping
standards.
(3)
Import duties shall be paid at the amount determined
according to the elements for determining import duties
valid in the moment of exit of the equipment for which the
incentive referred to in paragraph 1 of this Article is
used, and which is exited in the remaining part of the
customs area of the Republic of Macedonia.
(4)
The
provisions of this Article shall apply accordingly for spare
parts for the equipment referred to in paragraph (1) of this
Article and for the tools and aids for that equipment.
(5) The following cannot be considered as equipment referred to in this Article:
1)
Office material and office equipment and other
administrative premises and
2) Motor vehicles and other motor vehicles that are also
used outside the
Zone.


VIII. TERMINATING THE OPERATION OF THE TECHNOLOGICAL
INDUSTRIAL DEVELOPMENT ZONE AND TERMINATING THE OPERATION OF
THE USER IN THE TECHNOLOGICAL INDUSTRIAL DEVELOPMENT ZONE
Termination of the
operation of the technological industrial development zone
Article 43
Operations in the zone shall be
terminated in the following cases:
-
Following a request submitted by the Founder to the
Directorate, the Zone shall terminate the operations after a
six months period following the day the request is
submitted;
-
With
the expiry of the lease contract;
-
When
the Founder shall make changes to the Zone that are contrary
to Article 27 of this Law;
-
shall
carry out or shall allow for the carrying out activities in
the Zone that are not listed in the act, i.e. the agreement
establishing the Zone referred to in Article 24 of this Law
or they are not in accordance with the activities that are
allowed to be conducted in the Zones of Articles 35 and 36
of this Law
- When the Customs Administration shall determine that the
conditions for carrying out of customs supervision are no
longer fulfilled, after the expiry of the period referred to
in Article 29 paragraph (3) of this Law,
- the Founder shall not submit a report for operations in
the Zone pursuant to Article 32 of this Law, or
- the Founder shall adopt Rules pursuant to Article 34 of
this Law.
Termination of the operation of the user in the technological-industrial
development zone
Article 44
(1)
If in the course of the
operation being carried out in the Zone the Founder of the
Zone or a competent court terminates the contract between
the User of the Zone and the Founder of the Zone, the User
shall notify the customs, and through the Directorate, the
tax authority of this matter, s/he shall submit all records
and calculations form the operation carried out in the Zone
and shall allow them to determine whether a customs, i.e.
tax debt that is calculated in accordance with customs, i.e.
tax regulations was incurred in regard to his/her operating
in the Zone.
(2) The Directorate shall revoke the decision referred to in
Article 33 paragraph (3) of this
Law if:
1)
The
contract between the Founder and the User of the Zone is
terminated;
2)
It
receives a notification from the customs authority for non
fulfilment of the conditions for carrying out customs
supervision.
3)
Conducts a commercial activity in the Zone that is not
determined in the act, i.e. the agreement establishing the
Zone in accordance with Article 24 of this Law,
4)
Does not allow the customs or any other authority to
supervise the operation in the Zone in accordance with
Article 29 paragraph (4) of this Law and
5)
Performs commercial
activities in the Zone that are not in accordance with
Articles 35 and 36 of this Law.
Article 45
(1)
A calculation of taxes,
customs duty and other charges shall be made for the
stock-pile of goods in the Zone on the day of termination of
the operation for every Founder/User of the Zone, all in
accordance with tax, customs and other regulations.
(2)
In case of termination of
the operation in the Zone, the Founder/Users retain
possession of the facilities that they built in the Zone, as
well as of the rights and the capital invested in the Zone
and they may continue their operations in accordance with
the legislation of the Republic of Macedonia.


IX. MISDEMEAONUR PROVISIONS
Article 46
(1)
A fine in the amount of EUR 3,500 to EUR 5,000 in MKD
counter-value shall be determined for an offence perpetrated
by a legal person – the Founder of the Zone that:
1) Shall commence the operation in the Zone before the
Government of the Republic of Macedonia gives its consent as
referred to in Article 26 of this Law or before a decision
for operation in the Zone is received as referred to in
Article 31 of this Law;
2)
Shall
not request amendments to be made to the Customs
Administration in the cases prescribed in Article 30
paragraph (1) of this Law;
3) Shall fail to submit evidence, i.e. shall fail to meet
the deadline for the submission of the evidence for
fulfillment of the amended obligations in accordance with
Article 30 paragraph (2) of this Law.
4)
Shall allow carrying out, i.e. shall carry out a commercial
activity in the Zone contrary to the general conditions and
shall put the Users in an unequal situation referred to in
Article 34 paragraph (3) of this Law;
5)
Shall fail to submit a report on the operation of the Zone
within the deadline referred to in Article 32 of this Law.
6)
Shall
fail to file a request for changes in the Zone within the
deadline referred to in Article 27 paragraph (3) of this Law.
(2)
A fine in
the amount of EUR 500 to EUR 1,000 in MKD counter-value
shall be determined for an offence referred to in paragraph
(1) of this Article perpetrated by the responsible person in
the legal person.
Article 47
(1)
A fine in the amount of EUR 3,500 to EUR 5,000 in MKD
counter-value shall be determined for an offence perpetrated
by a legal person – the User of the Zone that:
1)
Shall commence operation in the Zone before a decision from
the Directorate is received in accordance with Article 33
paragraph (3) of this Law;
2) Shall
fail to put under supervision the equipment and the spare
parts to the customs authority when they exit from the
territory of the Republic of Macedonia in accordance with
Article 42 paragraph (3) of this Law;
(2) A fine in the amount of EUR 500 to EUR 1,000 in MKD
counter-value shall be determined for an offence referred to
in paragraph (1) of this Article perpetrated by the
responsible person in the legal person.
(3)
A fine in the amount of EUR
500 to EUR 1,000 in MKD counter-value shall be determined
for an offence referred to in paragraph (1) of this Article
perpetrated by a natural person - User of the Zone.
X. TRANSITIONAL AND FINAL PROVISIONS
Continuing
of the Operation of the Directorate
Article 48
(1)
The
Free Economic Zone Directorate established with the Law on
Free Economic Zones (Official Gazette of the Republic of
Macedonia No. 56/99, 41/00 and 6/02) shall continue to
operate as a Directorate for Technological Industrial
Development Zones having competences as prescribed under
this Law.
(2)
The
day this Law enters into force, the Director of the Free
Economic Zones shall continue to carry out the function of a
Director of the Directorate for Technological Industrial
Development Zones until the expiry of the terms of office
for which s/he was nominated before the entry into force of
this Law.
(3)
The
day this Law enters into force, the president of the
Managing Board of Free Economic Development Zones shall
continue to carry out the function of president of the
Managing Board of Technological Industrial Development Zones
until the expiry of the terms of office for which s/he was
nominated before the entry into force of this Law.
(4)
The
day this Law enters into force, the members of the Managing
Board of Free Economic Development Zones shall continue to
carry out the function of members of the Managing Board of
Technological Industrial Development Zones until the expiry
of the terms of office for which they were nominated before
the entry into force of this Law.
(5) The day this Law enters into force, the labour relation of
the employees in the Directorate for Free Economic Zones
shall continue as a labour relation in the Directorate for
Technological Industrial Development Zones.
Harmonisation of the existing Free Zones
Article 49
The existing free zones shall continue their work as
technological industrial development zones and shall
harmonise their operation in accordance with Article 26 of
this Law within the period of three months starting with the
day of entry into force of this Law.
Adopting Closer
regulations
Article 50
Bylaws prescribed under this Law shall be adopted within 60
days following the day of entry into force of this Law.
The Repealed Law
Article 51
The day this Law enters into force, the Law on Free Economic
Zones (Official Gazette of the Republic of Macedonia No.
56/99, 41/00 and 6/02) shall be repealed.
Application of
Certain
Provisions
Article 52
(1)
Article 9, paragraph 1, item 1 of this Law shall cease to
apply on the date of accession of the Republic of Macedonia
to the European Union.
(2) Article 42, paragraph 1 of this Law shall cease to apply on
the date of accession of the Republic of Macedonia to the
European Union.
Entry into Force
Article 53
This Law shall enter into force on the eighth day following
the date of its publication in the Official Gazette of the
Republic of Macedonia.
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