FBiH Tax Administration Conducts 52 Inspections, Finds 15 Undeclared Workers and Imposes 72,500 KM in Fines

(Patria) - As part of continued inspection activities, inspectors of the FBiH Tax Administration yesterday conducted 52 inspections in the Sarajevo, Central Bosnia, and Una-Sana cantons.

The inspections were carried out at taxpayers engaged in trade, hospitality, construction, baking, and other service activities.

During the inspections, compliance with the provisions of the following was checked: 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 Unique System of Registration, Control and Collection of Contributions, the Law on Contributions, and other tax laws.

During the inspections, 113 declared and 15 undeclared workers were found, representing 26%. Two facilities, or 3.8%, were found to be operating without a permit from the competent authority, and 16 taxpayers, or 31%, did not record turnover via a fiscal device.

Due to the identified irregularities—engaging undeclared workers, operating without a permit from the competent authority, failing to record turnover via a fiscal device, and lacking an installed fiscal device—9 facilities, or 17.3%, were sealed, and in 22 inspections, misdemeanor warrants were issued with total fines imposed amounting to 72,500.00 KM.

The results of the conducted inspections showed that 42.3% of taxpayers had not aligned their operations with the applicable laws in the Federation of BiH.

Overview of conducted inspections and identified irregularities by canton:

‣ In the Sarajevo Canton area, 28 inspections were conducted, during which 69 declared and 5 undeclared workers were found, 1 facility without a permit from the competent authority, and 6 taxpayers who did not record turnover.

Three facilities were sealed, and in 7 inspections, misdemeanor warrants were issued with total fines imposed amounting to 35,500.00 KM;

‣ In the Central Bosnia Canton, 12 inspections were conducted, during which 14 declared and 2 undeclared workers were found, 1 facility without a permit from the competent authority, and 6 taxpayers who did not record turnover.

Due to the identified irregularities, 2 facilities were sealed, and in 7 inspections, misdemeanor warrants were issued with total fines imposed amounting to 18,700.00 KM;

‣ In the Una-Sana Canton area, 12 inspections were conducted, during which 30 declared and 8 undeclared workers were found, and 4 taxpayers who did not record turnover.

Four facilities were sealed, and in 8 inspections, misdemeanor warrants were issued with total fines imposed amounting to 18,300.00 KM.

The Tax Administration of the Federation of BiH continues its inspection activities in the coming days across the Federation of BiH.

All taxpayers are called upon to align their operations with the applicable laws to avoid sanctions and high fines.

The obligation of taxpayers is to register every worker in the Unique System of Registration, Control and Collection of Contributions, to properly record turnover, and to regularly fulfill all obligations prescribed by tax and other laws.