North Macedonia Explains Requirement to File a Claim to Carry Losses Forwarded

The Public Revenue Office of North Macedonia has issued a notice that companies subject to corporate income tax that report a tax loss for 2025 may request to carry that loss forward by submitting Form DD‑01 no later than 31 March 2026. The tax loss is defined as the negative difference between the accounting loss and non‑deductible expenses, and the request must include a calculation of the loss and a statement confirming the company has not undergone any status changes, such as mergers or …