Tax Administration Conducted Operation: Police Assisted Inspectors, Fines Exceeded 300,000 KM

(Patria) - As announced, inspectors of the Tax Administration of the Federation of BiH conducted 258 controls on December 19. The controls covered taxpayers engaged in the business of organizing gambling – betting, hospitality, trade, construction, bakeries, and other service activities.

During the conducted controls, inspectors found 376 registered employees and 35 unregistered employees. 3 business premises operating without a work permit from the competent authority were discovered, 5 taxpayers who did not have a fiscal device installed, and 72 taxpayers who did not record sales through a fiscal device.

Due to the identified irregularities: engaging unregistered employees, operating without a permit from the competent authority, not recording sales through a fiscal device, and not having a fiscal device installed, 24 business premises were sealed, and in 111 controls, misdemeanor orders were issued with total fines amounting to 303,850.00 KM.

In the Zenica-Doboj Canton, in one case, the inspection supervision was completed with the assistance of members of the Ministry of Internal Affairs.

According to the data, 43% of the controlled taxpayers were not operating in accordance with legal regulations. A review of the performed controls by canton is presented below:

In Sarajevo Canton, 56 controls were carried out, finding 69 registered employees, 3 unregistered employees, 3 taxpayers without an installed fiscal device, and 8 taxpayers who did not record sales. Due to the identified irregularities, 2 business premises were sealed, and in 12 controls, misdemeanor orders were issued with total fines amounting to 34,500.00 KM.

In Tuzla Canton, 48 controls were carried out, finding 79 registered employees, 11 unregistered employees, 1 taxpayer without a work permit from the competent authority, 1 taxpayer without an installed fiscal device, and 16 taxpayers who did not record sales through fiscal devices. Due to the identified irregularities, 10 business premises were sealed, and in 31 controls, misdemeanor orders were issued with total fines amounting to 75,200.00 KM.

In Zenica-Doboj Canton, 32 controls were carried out, finding 54 registered employees, 6 unregistered employees, and 9 taxpayers who did not record sales. Due to the identified irregularities, 5 business premises were sealed, and in 14 controls, misdemeanor orders were issued with total fines amounting to 34,600.00 KM.

In Herzegovina-Neretva Canton, 32 controls were carried out, finding 35 registered employees, 6 unregistered employees, 1 business premise without a work permit from the competent authority, 1 taxpayer without an installed fiscal device, and 8 taxpayers who did not record sales. Due to the identified irregularities, 2 business premises were sealed, and in 12 controls, misdemeanor orders were issued with total fines amounting to 28,600.00 KM.

In Central Bosnia Canton, 20 controls were carried out, finding 33 registered employees, 3 unregistered employees, and 10 taxpayers who did not record sales. Due to the identified irregularities, 1 business premise was sealed, and in 11 controls, misdemeanor orders were issued with total fines amounting to 33,950.00 KM.

In West Herzegovina Canton, 20 controls were carried out, finding 25 registered employees and 6 taxpayers who did not record sales.

Due to the identified irregularities, 1 business premise was sealed, and in 7 controls, misdemeanor orders were issued with total fines amounting to 20,100.00 KM.

In Una-Sana Canton, 28 controls were carried out, finding 51 registered employees and 4 unregistered employees, and 7 taxpayers who did not record sales. Due to the identified irregularities, in 10 controls, misdemeanor orders were issued with total fines amounting to 32,800.00 KM.

In Canton 10, 10 controls were carried out, finding 11 registered employees and 5 taxpayers who did not record sales. Due to the identified irregularities, in 6 controls, misdemeanor orders were issued with total fines amounting to 18,000.00 KM.

In Posavina Canton, 8 controls were carried out, finding 9 registered employees, 2 unregistered employees, and 2 taxpayers who did not record sales.

Due to the identified irregularities, 2 business premises were sealed, and in 5 controls, misdemeanor orders were issued with total fines amounting to 21,100.00 KM.

In Bosanska-Podrinje Canton, 4 controls were carried out, finding 10 registered employees, 1 business premise without a work permit from the competent authority, and 1 taxpayer who did not record sales. Due to the identified irregularities, 1 business premise was sealed, and in 3 controls, misdemeanor orders were issued with total fines amounting to 5,000.00 KM.

The Tax Administration of the Federation of BiH informs taxpayers that it will continue to conduct intensified inspection controls during the upcoming New Year's holidays. The controls will focus on verifying the registration of live music, employee registration in the Unified Registration System, control and collection of contributions, payment of taxes and contributions, recording of sales through fiscal devices, as well as possession of work permits issued by the competent authority. In all cases of identified irregularities, the Tax Administration of the Federation of BiH will, in accordance with the law, impose sanctions and seal business premises, which will remain closed regardless of whether a New Year's program is planned or contracted.