Federal Inspectorate issues fines totaling 441,850 KM

(Patria) - Inspectors of the Tax Administration of the Federation of BiH conducted 231 inspections across the Federation of BiH today.

During the inspections, the largest number of controls were carried out on taxpayers engaged in construction activities, while controls also covered hospitality, trade, bakery, and other service activities.

The inspections verified compliance with the provisions of the Law on the Tax Administration of the Federation of BiH, the Law on Fiscal Systems in the Federation of BiH, the Law on the Unified System of Registration, Control, and Collection of Contributions, the Law on Contributions, and other tax regulations.

During the inspections, 663 registered employees and 81 unregistered employees were found. Nine facilities operating without the approval of the competent authority were discovered, along with 2 taxpayers who did not have a fiscal device installed and 10 taxpayers who did not record turnover through a fiscal device.

Due to identified irregularities: engaging unregistered employees, operating without the approval of the competent authority, and failing to record turnover through a fiscal device, 5 facilities were sealed and penalty orders were issued in 82 inspections, with total fines amounting to 441,850.00 KM.

The results of the inspections, based on a sample of all taxpayers controlled, showed that 35% of taxpayers had not aligned their operations with the valid laws in the Federation of BiH.

Overview of controls performed and irregularities identified by canton:

- In the Canton of Sarajevo, 32 controls were carried out, finding 20 registered employees, 3 unregistered employees, and 1 facility operating without the approval of the competent authority. Due to identified irregularities, 1 facility was sealed, and penalty orders were issued in 4 inspections, with total fines amounting to 30,500.00 KM.

- In the Tuzla Canton, 44 controls were carried out, finding 151 registered employees, 15 unregistered employees, 1 facility operating without approval, and 2 taxpayers who did not record turnover through fiscal devices. Due to identified irregularities, 1 facility was sealed, and penalty orders were issued in 18 inspections, with total fines amounting to 79,750.00 KM.

- In the Central Bosnia Canton, 23 controls were carried out, finding 86 registered employees, 18 unregistered employees, and 3 facilities operating without the approval of the competent authority. Due to identified irregularities, penalty orders were issued in 13 inspections, with total fines amounting to 54,600.00 KM.

- In the Zenica-Doboj Canton, 41 controls were carried out, finding 178 registered employees and 15 unregistered employees. Due to identified irregularities, penalty orders were issued in 9 inspections, with total fines amounting to 66,000.00 KM.

- In the Herzegovina-Neretva Canton, 34 controls were carried out, finding 66 registered employees, 1 unregistered employee, 6 taxpayers who did not record turnover through fiscal devices, and 1 taxpayer who did not have a fiscal device installed. Due to identified irregularities, 1 facility was sealed, and penalty orders were issued in 12 inspections, with total fines amounting to 115,500.00 KM.

- In the West Herzegovina Canton, 12 controls were carried out, finding 27 registered employees, 2 unregistered employees, and 1 facility operating without the approval of the competent authority. Due to identified irregularities, 1 facility was sealed, and penalty orders were issued in 2 inspections, with total fines amounting to 1,000.00 KM.

- In the Una-Sana Canton, 20 controls were carried out, finding 87 registered employees, 15 unregistered employees, and 1 facility operating without the approval of the competent authority. Due to identified irregularities, penalty orders were issued in 7 inspections, with total fines amounting to 15,500.00 KM.

- In Canton 10, 12 controls were carried out, finding 32 registered employees, 8 unregistered employees, and 1 taxpayer who did not record turnover through a fiscal device. Due to identified irregularities, 1 facility was sealed, and penalty orders were issued in 7 inspections, with total fines amounting to 27,000.00 KM.

- In the Bosnian-Podrinje Canton, 8 controls were carried out, finding 13 registered employees. Due to identified irregularities, penalty orders were issued in 6 inspections, with total fines amounting to 47,000.00 KM.

- In the Posavina Canton, 5 controls were carried out, finding 3 registered employees, 4 unregistered employees, 2 facilities operating without the approval of the competent authority, 1 taxpayer who did not have a fiscal device installed, and 1 taxpayer who recorded turnover through a fiscal device. Due to identified irregularities, penalty orders were issued in 4 inspections, with total fines amounting to 5,000.00 KM.

Inspections will continue in the upcoming period across the Federation of BiH.

The Tax Administration of the Federation of BiH thanks all taxpayers who comply with the laws and operate legally and calls on taxpayers with identified irregularities during inspections to align their operations to avoid sanctions and high fines.