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At the 47th session of the ZDK Assembly: New tax regulations, rebalancing of the Budget and appointment of the Ombudsman

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At the 47th session of the ZDK Assembly: New tax regulations, rebalancing of the Budget and appointment of the Ombudsman

At the 47th session of the Zenica-Doboj Canton Assembly of the ninth convocation, held on December 23, 2025. ten points of the previously established agenda were considered.

Within the first point, the Assembly passed a new one Law on real estate transaction taxwhile in the next point it was adopted Law on Property, Inheritance and Gift Tax. The need to enact the aforementioned laws resulted from a large number of requests for opinions on the application of valid regulations, submitted initiatives for authentic interpretation of laws, as well as perceived ambiguities in their application. When drafting new legal solutions, the experiences, suggestions and proposals of the Cantonal Tax Office of the Zenica-Doboj Canton, the demands of natural and legal persons, as well as the legal solutions of other cantons in the Federation of Bosnia and Herzegovina, were taken into account, especially in the area of ​​tax exemptions and bases for taxation.

Within the framework of the following two items of the agenda, the Assembly considered and adopted, by abbreviated procedure Law on Amendments to the Law on Forestsand then also by the same procedure and Law on Amendments to the Labor Law of the Zenica-Doboj Canton. Amendments to the Law on Forests were adopted in order to harmonize with the decisions of the Constitutional Court of Bosnia and Herzegovina, which invalidated the federal decision on the change of use of forest land, and to ensure a legal basis for resolving requests for change of use of forest land in the area of ​​Zenica-Doboj Canton. Amendments to the Labor Law were adopted in order to remove legal uncertainty and uneven practice of employers in connection with exercising the right to leave of absence for workers elected to the Canton Assembly, city councils or municipal councils, and with the aim of clearly regulating the right to paid leave and employers’ obligations.

The Assembly considered and passed Amendments to the Budget of the Zenica-Doboj Canton for 2025which increases the Budget on the revenue side by 5,730,280 KM, and on the expenditure side by 4,496,821 KM. It was also adopted Budget of Zenica-Doboj Canton for 2026 in the amount of 740,889,300 KM, which represents an increase of approximately 29,000,000 KM compared to the rebalanced Budget for 2025. The total planned revenues for the year 2026 amount to 740,889,300 KM, while the total planned expenditures are 733,767,925 KM, and the amount of 7,121,375 KM was planned to cover the deficit from the previous period, and then it was passed Law on the Execution of the Budget of the Zenica-Doboj Canton for 2026without which the implementation of the Budget is not possible. All three previous points were considered and passed by abbreviated procedure.

The representatives also passed the Decision on giving consent to amendments to the Financial Plan of the Health Insurance Institute of the Zenica-Doboj Canton for the year 2025together with the Decision on its execution. With these changes, the total available funds were increased by 11,000,000 KM and now amount to 330,200,000 KM.

Within the ninth point of the agenda, the Assembly passed the Decision on giving consent to Financial plan of the Health Insurance Institute of the Zenica-Doboj Canton for the year 2026together with the Decision on its execution. The total planned income of the Institute for 2026 amounts to 337,700,000 KM, which is approximately 8,000,000 KM more compared to the financial plan for 2025.

As part of the last item on the agenda, the Assembly considered the Ranking List of candidates for the appointment of the Deputy Cantonal Advocate of the Zenica-Doboj Canton, and she is a candidate Olja Trinki-Tomaš received the required number of votes of representatives and was appointed to the position of Deputy Cantonal Advocate of Zenica-Doboj Canton, without term limits.

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