Bosnia and Herzegovina: BH’s Republic of Srpska issues rulebook on tax adviser licence

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Bosnia and Herzegovina: BH’s Republic of Srpska issues rulebook on tax adviser licence

Sponsored by

Eurofast Bulgaria
intl-updates-small.jpg

Almost 10 years after the adoption of the Law on Tax Consultancy, on February 14 2018 the Ministry of Finance adopted the 'rulebook' on tax advisers' licences (rulebook), which then entered into force on February 22 2018.

The rulebook prescribes conditions and procedures for obtaining a tax adviser's licence and for the registration of tax agencies. As a result, tax consulting services may be provided by individuals or legal entities. Individuals may acquire a licence once they have completed a tax programme and passed an exam as prescribed by the rulebook.

The tax adviser exam can be taken by a candidate who meets the following requirements:

  • Holds a university degree in the field of economics or law; and

  • Has at least five years of experience in the field of tax.

The candidate must pass an examination in the following areas:

  • Administrative and tax procedures;

  • The basis of the tax system and tax policy of Bosnia and Herzegovina, Republic of Srpska, Federation of Bosnia and Herzegovina and Brcko District;

  • The basis of accounting and auditing;

  • Commercial law; and

  • Public finances and financial law.

Among other duties, a tax adviser's role includes:

  • Providing expert assistance in tax issues;

  • Representation before tax and judicial authorities in tax administrative procedures, tax disputes, appeals before the Constitutional Court of Bosnia and Herzegovina and the Human Rights Court in Strasbourg; and

  • Acting as a court expert in front of public authorities.

Based on the rulebook, the Ministry of Finance of the Republic of Srpska will establish and maintain registers on tax advisers, tax consulting agencies and other tax professionals.

Since the fiscal sector and taxation in Bosnia and Herzegovina is becoming more complex, the adoption of this rulebook is expected to bring numerous benefits to both taxpayers and tax authorities.

more across site & shared bottom lb ros

More from across our site

The US president also unveiled a new 50% levy on copper imports; in other news, a UK wealth tax proposal has been criticised by the Institute for Fiscal Studies
Wim Wuyts, who had been head of the specialist tax network since 2017, is moving on to a new role with WTS’s Belgian member firm
MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
The Institute of Chartered Accountants in England and Wales also queried whether HMRC resources could be better spent scrutinising larger entities
Grant Thornton’s Austria tax head likens his practice to an escape room, shares his football coaching ambitions, and explains why tax is cool
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2025 EMEA Tax Awards
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2025 Asia-Pacific Tax Awards
The fates of pillars one and two hang in the balance after the US successfully threw its weight around in G7 and Canadian negotiations
Rafael Tena tells ITR about the ‘crazy’ Mexican market, ditching the hourly rate, and refusing to grow his fledgling firm in an ‘unstructured way’
It should be easy for advisers to be transparent about costs, Brown Rudnick partner Matthew Sharp said in response to exclusive ITR in-house data
Gift this article