Law Faculty students from the University of Sarajevo visited the Tax Administration of the Federation of BiH

(Patria) - As part of the Finance and Financial Law course, third-year students
from the Law Faculty - University of Sarajevo visited the Tax Administration of the Federation of BiH on 22.12.2023. The visit was organized as part of a successful multi-year cooperation with the academic community, and at the initiative of Professor Edina Sudžuka and students who expressed their desire and interest in learning about the Tax System of Bosnia and Herzegovina, i.e., the Tax System of the Federation of BiH, and the work and competencies of the Tax Administration.

The Director of the Tax Administration of the Federation of BiH, Šerif Isović, welcomed the students and wished them good health and excellent success until the end of their studies. The Director informed the students about the importance of the Tax Administration and its competencies in collecting public revenues. He emphasized that the Tax Administration of FBiH is an institution of importance for the security of the Federation and as such should be a just, rational, efficient, effective, transparent, and respected institution. He stressed that there is no normal and orderly state that has not regulated its tax system (laws and tax administration). He particularly emphasized to the students the importance of learning and becoming not good, not average, but excellent lawyers, thereby contributing more to the development of the state and society. At the end of his presentation, he also mentioned the results of public revenue collection, which have shown an upward trend year after year, and emphasized that the Tax Administration of the Federation of BiH will also end this year with increased public revenue collection.

After that, Fahra Ćatović, Head of the Department for Tax Opinions and Education, and Vernes
Šikalo, Federal Tax Inspector, presented the Tax System and tax policy
of the Federation of BiH.

During the presentation, experienced lecturers explained to the students the legal framework
for the establishment and operation of the Tax Administration of the Federation of BiH, its organizational structure,
types of public revenues, and the methods and deadlines for their collection, the procedure for compulsory
collection of public revenues, and the inspection supervision of taxpayers. During the presentation,
the importance of cooperation between the Tax Administration and other administrations, agencies, and
institutions was also highlighted.

In reviewing the work of the Tax Administration of the Federation of BiH, the achieved results regarding the
continuous increase in public revenue collection were also presented. This way, students were
enabled to better understand the Tax System of the Federation of BiH and to become acquainted
with the challenges and obstacles that arise in the work and collection of direct taxes and
contributions.

During this visit, students had the opportunity to see the registry office and archive of the Tax
Administration, and Fahra Ćatović explained the processes of receiving, dispatching, and archiving mail.
A tour of the server room was also organized, and the importance of the information system of the Tax
Administration of the Federation of BiH was presented by Igor Ivić, acting Head of the Department for System Maintenance and IT System User Support.

After the tour and familiarization with the work and tasks, Professor Edina Sudžuka and
the students expressed their gratitude for the time allocated and the opportunity provided
to gain new knowledge and acquire useful experiences.