Tax Administration of FBiH Conducted 234 Inspections and Issued Fines of KM 275,650

(Patria) - As announced, inspectors of the Tax Administration of FBiH today conducted 234 inspections in the FBiH, covering taxpayers engaged in the sale of meat and meat products, trade, hospitality, and other service activities.

The inspections focused on verifying 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, 468 registered employees and 16 unregistered employees were found, or 6.8%. Five business premises, or 2.1%, were found to be operating without a work permit from the competent authority, three taxpayers were found not to have a fiscal device installed, or 1.2%, and 85 taxpayers were found not to have recorded turnover through a fiscal device, or 36.3%.

Due to the identified irregularities: employing unregistered workers, operating without a permit from the competent authority, not recording turnover through a fiscal device, and not having a fiscal device installed, 10 business premises, or 4.27%, were sealed, and in 100 inspections, misdemeanor orders were issued with a total of KM 275,650.00 in fines.

The results of the inspections on a sample of 234 controlled taxpayers showed that 42.7% of taxpayers had not harmonized their operations with the current laws in the Federation of BiH.

Overview of Inspections and Identified Irregularities by Canton

In the Canton of Sarajevo, 53 inspections were conducted, finding 140 registered employees, three unregistered employees, and 12 taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, two business premises were sealed, and in 15 inspections, misdemeanor orders were issued with a total of KM 51,500.00 in fines.

In the Canton of Tuzla, 44 inspections were conducted, finding 95 registered employees, two unregistered employees, and 17 taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, two business premises were sealed, and in 19 inspections, misdemeanor orders were issued with a total of KM 53,750.00 in fines.

In the Canton of Central Bosnia, 20 inspections were conducted, finding 25 registered employees, five unregistered employees, two taxpayers without a work permit from the competent authority, and 11 taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, two business premises were sealed, and in 15 inspections, misdemeanor orders were issued with a total of KM 43,450.00 in fines.

In the Canton of Zenica-Doboj, 41 inspections were conducted, finding 60 registered employees, five unregistered employees, two taxpayers without a work permit from the competent authority, two taxpayers without a fiscal device installed, and 22 taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, one business premise was sealed, and in 22 inspections, misdemeanor orders were issued with a total of KM 46,800.00 in fines.

In the Canton of Herzegovina-Neretva, 32 inspections were conducted, finding 68 registered employees and 12 taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, one business premise was sealed, and in 15 inspections, misdemeanor orders were issued with a total of KM 42,900.00 in fines.

In the Canton of West Herzegovina, 12 inspections were conducted, finding 23 registered employees and three taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, in three inspections, misdemeanor orders were issued with a total of KM 10,000.00 in fines.

In the Canton of Una-Sana, 10 inspections were conducted, finding 22 registered employees, one unregistered employee, one taxpayer without a work permit from the competent authority, one taxpayer without a fiscal device installed, and three taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, two business premises were sealed, and in six inspections, misdemeanor orders were issued with a total of KM 10,650.00 in fines.

In Canton 10, 12 inspections were conducted, finding 14 registered employees and two taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, in two inspections, misdemeanor orders were issued with a total of KM 6,600.00 in fines.

In the Bosnian-Podrinje Canton, four inspections were conducted, finding nine registered employees and one taxpayer who did not record turnover through a fiscal device. Due to identified irregularities, in two inspections, misdemeanor orders were issued with a total of KM 4,000.00 in fines.

In the Canton of Posavina, six inspections were conducted, finding 13 registered employees and two taxpayers who did not record turnover through a fiscal device. Due to identified irregularities, in two inspections, misdemeanor orders were issued with a total of KM 6,500.00 in fines.

Inspection supervision will continue in the upcoming period in the Federation of BiH.

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