A recent investigation by BIRN has uncovered significant financial reporting breaches by North Macedonia’s two largest religious institutions: the Macedonian Orthodox Church-Ohrid Archbishopric and the Islamic Religious Community. For years, these prominent bodies have failed to comply with national financial transparency regulations, raising concerns about accountability and oversight.
Key Takeaways
- Both the Macedonian Orthodox Church-Ohrid Archbishopric and the Islamic Religious Community have consistently failed to submit required financial reports to North Macedonia’s Central Registry.
- The Orthodox Church submitted only one financial report between 2010 and 2023, which lacked income details.
- The Islamic Religious Community submitted no financial reports during the same period.
- All legal entities in North Macedonia are mandated to submit annual financial reports, with tax obligations for religious communities governed by the Law on Accounting for Non-Profit Organisations.
Widespread Non-Compliance Revealed
BIRN’s extensive investigation highlights a systemic failure by North Macedonia’s leading religious bodies to adhere to financial reporting laws. The Macedonian Orthodox Church-Ohrid Archbishopric filed only a single financial report to the Central Registry between 2010 and 2023, and even that report omitted crucial income information. The Islamic Religious Community’s record is even starker, having submitted no financial reports whatsoever during the same 13-year period.
Legal Obligations and Consequences
In North Macedonia, every legal entity is legally required to submit an annual financial report to the Central Registry. Salaries are processed through the Public Revenue Office, where taxes are paid. Failure to comply with these regulations can result in fines. While religious communities are registered under the Law on Religious Communities and Religious Groups, their tax obligations are specifically regulated by the Law on Accounting for Non-Profit Organisations, underscoring their responsibility to financial transparency.
Vast Property Holdings Uncovered
The investigation also shed light on the extensive property portfolios held by these religious institutions. The "Religious Properties Uncovered" database provides a detailed look at their assets:
- Macedonian Orthodox Church-Ohrid Archbishopric:
- Islamic Religious Community:
These findings underscore the significant economic footprint of these institutions and the importance of their adherence to financial reporting standards for public accountability.
