Tax Administration of FBiH conducted 191 controls based on reports received via the 'Worker Protection' platform

(Patria) - The Tax Administration of the Federation of Bosnia and Herzegovina conducted 191 inspections on March 21 across the FBiH, based on reports received by the FBiH Government via the "Worker Protection" platform.

The subject of the controls was the verification of compliance with the provisions of the Law on the Tax Administration of the Federation of Bosnia and Herzegovina, 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 the Decision on the Minimum Wage Amount for 2025.

During the inspections, 13 unregistered workers were found, and 12 taxpayers who had not registered turnover through a fiscal device were discovered.

Payment of part of the salary in an "envelope" was noted in 2 controls, and in 34 controls, it was determined that contributions were not calculated on the minimum basis in 2025, and in 16 controls, it was determined that contributions were not paid for the period before 2025.

Due to the identified irregularities, inspectors of the Tax Administration of the Federation of Bosnia and Herzegovina issued 78 misdemeanor orders with a total of 117,450.00 KM in fines.

Overview of conducted controls and identified irregularities by canton:

• In the Canton of Sarajevo, 52 controls were carried out, in which 1 unregistered worker was found, 1 taxpayer who had not registered turnover through a fiscal device was discovered, in 3 controls it was determined that contributions were not calculated on the minimum basis in 2025, and in 4 controls it was determined that contributions were not paid for the period before 2025. Due to the identified irregularities, 8 misdemeanor orders were issued with a total of 11,000.00 KM in fines.

• In the Tuzla Canton, 42 controls were carried out. 2 unregistered workers and 2 taxpayers who had not registered turnover through a fiscal device were found. In 13 controls, it was determined that contributions were not calculated on the minimum basis in 2025, and in 4 controls, it was determined that contributions were not paid for the period before 2025. Due to the identified irregularities, 37 misdemeanor orders were issued with a total of 49,250.00 KM in fines.

• In the Central Bosnia Canton, 40 controls were carried out. During the controls, 3 unregistered workers and 5 taxpayers who had not registered turnover through a fiscal device were found. Payment of part of the salary in an "envelope" was noted in 1 control, in 16 controls it was determined that contributions were not calculated on the minimum basis in 2025, and in 2 controls it was determined that contributions were not paid for the period before 2025. Due to the identified irregularities, 15 misdemeanor orders were issued with a total of 26,500.00 KM in fines.

• In the Zenica-Doboj Canton, 30 controls were carried out. During the controls, 4 unregistered workers were found, 1 taxpayer who had not registered turnover through a fiscal device was discovered, and in 6 controls it was determined that contributions were not paid for the period before 2025. Due to the identified irregularities, 10 misdemeanor orders were issued with a total of 16,100.00 KM in fines.

• In the Herzegovina-Neretva Canton, 15 controls were carried out, in which 2 unregistered workers were found. 3 misdemeanor orders were issued with a total of 4,500.00 KM in fines.

• In the West Herzegovina Canton, 5 controls were carried out, in which it was discovered that 1 taxpayer had not registered turnover through a fiscal device. 2 misdemeanor orders were issued with a total of 3,500.00 KM in fines.

• In the Una-Sana Canton, 7 controls were carried out, in which 1 unregistered worker and 2 taxpayers who had not registered turnover through a fiscal device were found, payment of part of the salary in an "envelope" was noted in 1 control, and in 2 controls it was determined that contributions were not calculated on the minimum basis in 2025. Due to the identified irregularities, 3 misdemeanor orders were issued with a total of 6,600.00 KM in fines.

The Tax Administration of the Federation of Bosnia and Herzegovina will continue to act on reports received by the FBiH Government via the "Worker Protection" platform in accordance with its jurisdiction in the future, but will also continue to conduct inspections in line with its operational plans, intelligence and investigative information, citizen reports, and other findings in order to increase tax discipline among taxpayers in the Federation of Bosnia and Herzegovina.