Tax Administration inspectors conducted 81 controls: Visited HNK, ZNK, Posavski and Canton 10

(Patria) - Inspectors of the Tax Administration of the Federation of BiH conducted 81 inspections on June 16, 2025, in the areas of Central Bosnia, Herzegovina-Neretva, Tuzla, Canton 10, West Herzegovina, and Posavina cantons.

The subject of the controls was the verification of 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 laws.

During the inspections, 429 registered employees and 18 unregistered employees were found, or 22.22%. 4 facilities, or 5%, were found to be operating without a work permit from the competent authority, 1 taxpayer without an installed fiscal device, or 1.23%, and 19 taxpayers who did not record turnover through a fiscal device, or 23.45%.

Due to the identified irregularities: engaging unregistered employees, operating without a permit from the competent authority, not recording turnover through a fiscal device, and not having an installed fiscal device, 15 facilities were sealed, or 18.51%, and in 42 controls, misdemeanor orders were issued with total fines amounting to 104,200.00 KM.

The results of the conducted inspections showed that out of the total number of controlled taxpayers, 52% of taxpayers did not harmonize their business operations with the valid laws in the Federation of BiH.

A review of the conducted controls and identified irregularities is presented by canton:

In the Central Bosnia Canton, 24 controls were carried out, in which 58 registered employees and 12 unregistered employees were found, 2 facilities that did not have a work permit from the competent authority, and 12 taxpayers who did not record turnover. Due to the identified irregularities, 8 facilities were sealed, and in 19 controls, misdemeanor orders were issued with total fines amounting to 52,300.00 KM.

In the Herzegovina-Neretva Canton, 16 controls were carried out, in which 13 registered employees, 3 unregistered employees, 1 facility that did not have a work permit from the competent authority, 1 taxpayer without an installed fiscal device, and 2 taxpayers who did not record turnover were found. Due to the identified irregularities, 3 facilities were sealed, and in 6 controls, misdemeanor orders were issued with total fines amounting to 8,500.00 KM.

In the Tuzla Canton, 15 controls were carried out, in which 309 registered employees were found. Due to the identified business irregularities, misdemeanor orders were issued in 7 controls with total fines amounting to 17,000.00 KM.

In Canton 10, 12 controls were carried out, in which 12 registered employees, 1 unregistered employee, 1 facility that did not have a work permit from the competent authority, and 3 taxpayers who did not record turnover were found. Due to the identified irregularities, 2 facilities were sealed, and in 6 controls, misdemeanor orders were issued with total fines amounting to 13,700.00 KM.

In the West Herzegovina Canton, 10 controls were carried out, in which 19 registered employees, 1 unregistered employee, and 2 taxpayers who did not record turnover were found. Due to the identified irregularities, 1 facility was sealed, and in 3 controls, misdemeanor orders were issued with total fines amounting to 10,700.00 KM.

In the Posavina Canton, 4 controls were carried out, in which 18 registered employees and 1 unregistered employee were found. Due to the identified irregularities, 1 facility was sealed, and in 1 control, a misdemeanor order was issued with a total fine of 2,000.00 KM.

The Tax Administration of the Federation of BiH will continue its inspection activities in the coming period.