Inspection supervision before May Day holidays: FBiH Tax Administration imposed fines of KM 307,400

(Patria) - Inspectors of the FBiH Tax Administration today conducted 223 inspection supervisions in the larger part of the BiH entity, covering taxpayers engaged in the sale of meat and meat products, trade, hospitality, and other service activities.

The subject of the controls was the verification of compliance with the provisions of the Law on the FBiH Tax Administration, the Law on Fiscal Systems in FBiH, the Law on the Unified System of Registration, Control, and Collection of Contributions, the Law on Contributions, and other tax laws.

During the inspection supervisions, 479 registered and 17 unregistered workers were found. Two facilities were discovered operating without a work permit from the competent authority, and 80 taxpayers failed to record turnover through a fiscal device.

Due to identified irregularities: engaging unregistered workers, operating without a permit from the competent authority, and failing to record turnover through a fiscal device, 11 facilities were sealed, and in 101 controls, misdemeanor orders were issued with total fines amounting to KM 307,400.

The results of the conducted inspection supervisions on a sample of a total of 223 controlled taxpayers showed that 45.3% of taxpayers have not harmonized their operations with the valid laws in the Federation of Bosnia and Herzegovina.

Controls conducted and irregularities identified by cantons

In the Canton of Sarajevo, 34 controls were carried out, finding 87 registered workers, 3 unregistered workers, 2 facilities without a work permit from the competent authority, and 5 taxpayers who failed to record turnover through a fiscal device.

Due to identified irregularities, 2 facilities were sealed, and in 9 controls, misdemeanor orders were issued with total fines amounting to KM 27,500.

In Tuzla Canton, 44 controls were carried out, finding 97 registered workers, 6 unregistered workers, and 21 taxpayers who failed to record turnover through a fiscal device.

Due to identified irregularities, 6 facilities were sealed, and in 29 controls, misdemeanor orders were issued with total fines amounting to KM 88,600.

In the Central Bosnia Canton, 20 controls were carried out, finding 42 registered workers, 2 unregistered workers, and 13 taxpayers who failed to record turnover through a fiscal device.

Due to identified irregularities, misdemeanor orders were issued in 16 controls with total fines amounting to KM 47,150.

In Zenica-Doboj Canton, 40 controls were carried out, finding 78 registered workers, 1 unregistered worker, and 16 taxpayers who failed to record turnover through a fiscal device.

Due to identified irregularities, 1 facility was sealed, and in 17 controls, misdemeanor orders were issued with total fines amounting to KM 45,000.

In the Herzegovina-Neretva Canton, 36 controls were carried out, finding 68 registered workers, 2 unregistered workers, and 15 taxpayers who failed to record turnover through a fiscal device.

Due to identified irregularities, 1 facility was sealed, and in 15 controls, misdemeanor orders were issued with total fines amounting to KM 52,100.

In West Herzegovina Canton, 16 controls were carried out, finding 34 registered workers and 5 taxpayers who failed to record turnover through a fiscal device.

Due to identified irregularities, misdemeanor orders were issued in 6 controls with total fines amounting to KM 18,050.

In Una-Sana Canton, 12 controls were carried out, finding 33 registered workers, 2 unregistered workers, and 3 taxpayers who failed to record turnover through a fiscal device.

Due to identified irregularities, misdemeanor orders were issued in 5 controls with total fines amounting to KM 13,500.

In Canton 10, 9 controls were carried out, finding 19 registered workers and 1 taxpayer who failed to record turnover through a fiscal device.

Due to identified irregularities, misdemeanor orders were issued in 2 controls with total fines amounting to KM 11,500.

In Bosnia-Podrinje Canton, 8 controls were carried out, finding 15 registered workers and 1 unregistered worker.

Due to identified irregularities, 1 facility was sealed, and 1 misdemeanor order was issued with a fine of KM 500.

In Posavina Canton, 4 controls were carried out, finding 7 registered workers and 1 taxpayer who failed to record turnover through a fiscal device.

Due to identified irregularities, misdemeanor orders were issued in 1 control with total fines amounting to KM 3,500.

Inspection supervision will continue in the upcoming period in the Federation of Bosnia and Herzegovina.

The FBiH Tax Administration thanks all taxpayers who comply with the laws and operate legally and calls on taxpayers for whom irregularities were found during inspection supervisions to harmonize their operations to avoid sanctions and high fines.