- Title of the law and Official Gazette number (last change or modification)?
Law on Tax Procedure („Official Gazette of the Republic of Macedonia“ no.13/2006; 88/2008; 159/2008; 105/2009; 133/2009; 145/2010; 171/2010; 53/2011; 39/2012; 84/2012; 187/2013 and 15/2015
- Does the Law envisage processing of personal data and in what type of Collection (Evidence, Register, Database)?
List of debtors debts
Records of taxpayers
Records of residents
Records of members
- What is the purpose of collecting personal data? Is that purpose clear?
Regulating the tax assessment, control of the tax procedure, the procedure of tax collection, the rights and obligations of the taxpayer and other issues of tax procedure.
- What categories of personal data are collected? Is the scope in compliance with the purpose?
There are no clear categories of personal data.
- Who collects the personal data at first instance? (company, institution)
IRS
- Is the Consent of the data subject for personal data protection envisaged by this law?
No.
- Is the keeping period of personal data clearly defined?
No.
- Does the law contain separate provision for personal data protection that clearly states the implementation of technical and organizational measures?
It contains a separate provision which regulates the keeping of a taxation secret.
- Is the processing of personal data prescribed by this law connected to implementation of another law?
With all tax laws.
- Are there any exceptions for processing of sensitive data? (PIN, biometrics, video surveillance)
PIN, banking account data