Inspectors of the Tax Administration of the Federation of Bosnia and Herzegovina carried out 223 inspections in the territory of the Federation of Bosnia and Herzegovina, which included taxpayers engaged in the sale of meat and meat products, trade, catering and other service activities.
The subject of the control was the verification of compliance with the provisions of the Law on 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.
17 undeclared workers found
In the inspections, 479 registered workers and 17 unregistered workers were found. 2 facilities were discovered that were operating without authorization from the competent authority and 80 taxpayers who did not register their turnover through a fiscal device.
Due to established irregularities: engagement of undeclared workers, work without the approval of the competent authority, failure to record traffic through the fiscal device, 11 facilities were sealed, and in 101 controls, misdemeanor orders were issued with a total of fines in the amount of 307,400 KM.
The results of the inspections carried out on a sample of a total of 223 controlled taxpayers showed that 45.3% of taxpayers did not comply with the applicable laws in the Federation of Bosnia and Herzegovina.
We present an overview of performed controls and identified irregularities by canton
In the area of Sarajevo Canton, 34 controls were carried out, in which 87 registered workers, 3 unregistered workers, 2 facilities that did not have permission for work from the competent authority and 5 taxpayers who did not record turnover through a fiscal device were found. Due to the irregularities found, 2 objects were sealed and in 9 controls, misdemeanor orders were issued with a total of fines in the amount of 27,500 KM.
In the Tuzla Canton, 44 controls were carried out, in which 97 registered workers, 6 unregistered workers and 21 taxpayers who did not register their turnover through the fiscal device were found. Due to the established irregularities, 6 buildings were sealed and in 29 controls, misdemeanor orders were issued with fines in the amount of 88,600 KM.
In the area of the Central Bosnia Canton, 20 controls were carried out, in which 42 registered workers, 2 unregistered workers and 13 taxpayers who did not register turnover through the fiscal device were found. Due to the irregularities found in 16 controls, misdemeanor orders were issued with fines in the amount of 47,150 KM.
In the Zenica-Doboj canton, 40 controls were carried out, in which 78 registered workers, 1 unregistered worker, 16 taxpayers who did not register turnover through the fiscal device were found. Due to the identified irregularities, 1 object was sealed and in 17 controls, misdemeanor orders were issued with a total of fines in the amount of 45,000 KM.
In the area of the Herzegovina-Neretva Canton, 36 controls were carried out, in which 68 registered workers and 2 unregistered workers and 15 taxpayers who did not register turnover through the fiscal device were found. Due to the identified irregularities, 1 object was sealed and in 15 inspections, misdemeanor orders were issued with a total of fines in the amount of 52,100 KM.
In the West-Herzegovina Canton, 16 controls were carried out, in which 34 registered workers and 5 taxpayers were found who did not register their turnover through the fiscal device. Due to the irregularities found in 6 controls, misdemeanor orders were issued with fines totaling 18,050 KM.
In the Una-Sana canton, 12 controls were carried out, in which 33 registered workers, 2 unregistered workers and 3 taxpayers who did not record turnover through the fiscal device were found. Due to the irregularities found in 5 controls, misdemeanor orders were issued with a total of fines in the amount of 13,500 KM.
In the area of Canton 10, 9 controls were carried out, in which 19 registered workers and 1 taxpayer who did not record the turnover using the fiscal device were found. Due to the irregularities found in 2 controls, misdemeanor orders were issued with fines in the amount of 11,500 KM.
In the Bosnian-Podrinje Canton, 8 controls were carried out, in which 15 registered workers and 1 undeclared worker were found. Due to the identified irregularities, 1 facility was sealed and 1 misdemeanor order was issued with a fine of 500 KM.
In the area of the Posavina Canton, 4 controls were carried out in which 7 registered workers and 1 taxpayer who did not register the turnover through the fiscal device were found. Due to the irregularities found in 1 control, misdemeanor orders were issued with fines in the amount of 3,500 KM, it says. Report.
The inspections will continue in the coming period in the territory of the Federation of Bosnia and Herzegovina. The Tax Administration of the Federation of Bosnia and Herzegovina thanks all taxpayers who respect the laws and do their business properly and calls on taxpayers who have been found to have irregularities during inspections to coordinate their operations in order not to be exposed to sanctions and the payment of high fines, the Tax Administration of FBiH announced.
