The Utility for Public Revenues of the Republic of North Macedonia has issued a public notice announcing the preparation of a pre‑emptive tax penalty against a legal entity. The notice specifies that the penalty pertains to outstanding tax obligations and outlines the legal basis for its imposition. It emphasises the entity's failure to fulfill periodic tax filing requirements and the consequent application of the penalty under the national tax code. The announcement also details the procedural steps the entity must follow to rectify the situation, including the opportunity to submit clarifying documentation within a defined period. The Utility stresses the importance of compliance with tax legislation to avoid further fiscal sanctions. This notice is part of broader efforts to enhance tax collection efficiency and to deter delinquency among corporate taxpayers. It serves as an official communication to stakeholders, tax advisors, and the general public, ensuring transparency in the enforcement of tax regulations. The Utility encourages affected parties to seek professional advice promptly and to engage with the relevant departments to address the issues highlighted in the notice.