Pursuant to Article 14 of the Law on the Indirect Taxation
System in Bosnia and Herzegovina (BiH) (Official Gazette No.
44/03, 52/04, 34/07, 4/08, 49/09 and 32/13), the governing
board of the Indirect Taxation Authority (ITA) adopted
amendments to the Rulebook on the Limited Control of Indirect
Taxes at the 12th session held on September 2 2016.
This Regulation entered into force on September 21 2016,
eight days after its publication in the Official Gazette of BiH
The main changes relate to the modification of tax control
procedures, a new organisational structure and competences of
the Tax Division of the ITA. In addition, the Rulebook provides
for detailed clarification of limited tax control
The Rulebook sets forth the procedure laid down in Articles
88 to 91 of the Law on the Indirect Taxation Procedure, the
process of indirect taxes audit prescribed by Articles 92 to
102 of the Law on the Indirect Taxation Procedure, and the
subsequent customs control of indirect taxes prescribed by
Articles 12 and 75 of the Law on Customs Policy.
The procedure includes checking of the facts, actions,
evidence, activities, business and other circumstances
determining the liability for indirect taxes.
The limited tax control procedure includes:
- The review and verification of data
submitted by the taxpayer;
- The review and verification of data in the
possession of the ITA;
- Access to the register and other documents
prescribed by legal regulations for the area of indirect
- The request from third parties to provide
data that they are obliged to provide or to confirm existing
The procedure on limited tax control starts with an order
for the limited tax control, issued by the head of the group
responsible for the control, on the basis of request by
taxpayers to modify the application of self-assessment or in
other cases when the need arises.
The tax audit includes the control of the regularity and
timeliness of calculating the indirect taxes in the
applications of self-assessment, an overview of the whole
business of the taxpayer, a check on the punctuality, accuracy
and reliability of accounting and other records in order to
determine the correct tax liability of indirect taxes and to
take measures in accordance with the law.
The audit may include control of one or more types of
indirect taxes, as well as continuous control of certain
business activities of the taxpayer.
The audited person is the person registered as a payer of
indirect taxes. Additionally, the audited entity may be a
person who is not entered in the register of indirect taxes
- The person meets the statutory
requirements and there are indications that the person meets
the requirements for registration of indirect taxpayers;
- There is a need to verify the information,
facts or evidence that may be associated with the procedure
of indirect taxation; or
- It is especially prescribed by laws and
Dajana Topic (firstname.lastname@example.org),
Tel: +387 51 961 610